1 of 1
SENATE DOCKET, NO. 373 FILED ON: 1/13/2023
SENATE . . . . . . . . . . . . . . No. 1924
The Commonwealth of Massachusetts
_________________
PRESENTED BY:
Rebecca L. Rausch
_________________
To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:
The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:
An Act relative to mental health promotion through realistic advertising images.
_______________
PETITION OF:
NAME:DISTRICT/ADDRESS :Rebecca L. RauschNorfolk, Worcester and Middlesex 1 of 4
SENATE DOCKET, NO. 373 FILED ON: 1/13/2023
SENATE . . . . . . . . . . . . . . No. 1924
By Ms. Rausch, a petition (accompanied by bill, Senate, No. 1924) of Rebecca L. Rausch for
legislation relative to mental health promotion through realistic advertising images. Revenue.
The Commonwealth of Massachusetts
_______________
In the One Hundred and Ninety-Third General Court
(2023-2024)
_______________
An Act relative to mental health promotion through realistic advertising images.
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
of the same, as follows:
1 SECTION 1. Chapter 62 of the General Laws is hereby amended by inserting after
2section 6M the following section:-
3 Section 6O. (a) As used in this section the following words, unless the context clearly
4requires otherwise, shall have the following meanings:—
5 “Advertising,” a printed or televisual representation made for the purpose of promoting
6the use or sale of a product or service by the producer, manufacturer, distributer, seller or any
7other person with a commercial interest in the product or service.
8 “Digitally unaltered images,” visual depictions of human models to which computer-
9enabled postproduction editing techniques have not been applied, including without limitation
10the deliberate alteration of natural body size, body shape, skin tone, skin texture, or the use of
11digital airbrush techniques. 2 of 4
12 “Qualifying business,” business which: (i) generates not less than $100,000 in annual
13revenue from activities conducted in the commonwealth; and (ii) is engaged in the production,
14manufacture, distribution, or sale of cosmetics, clothing, or products intended for use in personal
15hygiene and grooming.
16 (b) A taxpayer engaged in qualifying business shall be allowed a credit against the taxes
17imposed by this chapter for the costs of advertising campaigns which feature digitally unaltered
18images of human models. The credit shall be equal to 1 per cent of the costs of media purchases
19associated with a qualifying advertising campaign, provided that said credit shall not exceed
20$10,000 in any tax year.
21 (c) The department of revenue, in consultation with the department of public health, shall
22promulgate by regulation criteria for eligibility for the credit provided under this section.
23 (d) Digitally unaltered advertising campaign credits allowed to a taxpayer under this
24section shall be allowed for the taxable year in which the advertising campaign is conducted;
25provided, however, that a tax credit allowed under this section shall not reduce the tax owed
26below zero. A taxpayer allowed a credit under this section may carry over and apply those
27credits which exceed the taxpayer’s liability for a taxable year against the taxpayer's tax liability
28in any of the succeeding 5 tax years, provided that said taxpayer maintains continued compliance
29with the eligibility criteria set forth pursuant to subsection (c).
30 SECTION 2. Section 6O of chapter 62 of the General Laws is hereby repealed.
31 SECTION 3. Chapter 63 of the General Laws is hereby amended by inserting after
32section 38HH the following section:- 3 of 4
33 Section 38II. (a) As used in this section the following words, unless the context clearly
34requires otherwise, shall have the following meanings:—
35 “Advertising,” a printed or televisual representation made for the purpose of promoting
36the use or sale of a product or service by the producer, manufacturer, distributer, seller or any
37other person with a commercial interest in the product or service.
38 “Digitally unaltered images,” visual depictions of human models to which computer-
39enabled postproduction editing techniques have not been applied, including without limitation
40the deliberate alteration of natural body size, body shape, skin tone, skin texture, or the use of
41digital airbrush techniques.
42 "Qualifying business,” a business corporation which: (i) generates not less than $100,000
43in annual revenue from activities conducted in the commonwealth; and (ii) is engaged in the
44production, manufacture, distribution, or sale of cosmetics, clothing, or products intended for use
45in personal hygiene and grooming.
46 (b) A qualifying business shall be allowed a credit against the taxes imposed by this
47chapter for the costs of advertising campaigns which feature digitally unaltered images of human
48models. The credit shall be equal to 1 per cent of the costs of media purchases associated with a
49qualifying advertising campaign, provided that said credit shall not exceed $10,000 in any tax
50year.
51 (c) The department of revenue, in consultation with the department of public health, shall
52determine the criteria for eligibility for the credit and the criteria to be set forth in regulations
53promulgated under this section. 4 of 4
54 (d) The credit allowed in this section for any taxable year shall not reduce the excise to
55less than the amount due under subsection (b) of section 39, section 67 or any other applicable
56section.
57 (e) Digitally unaltered advertising campaign tax credits allowed to a qualifying business
58under this section shall be allowed for the taxable year in which the advertising campaign is
59conducted. A taxpayer allowed a credit under this section may carry over and apply those credits
60which exceed the taxpayer’s liability for a taxable year against the taxpayer's tax liability in any
61of the succeeding 5 tax years, provided that said taxpayer maintains continued compliance with
62the eligibility criteria set forth pursuant to subsection (c).
63 SECTION 4. Section 38II of chapter 63 of the General Laws is hereby repealed.
64 SECTION 5. Sections 2 and 4 shall take effect on December 31, 2025.