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| 2 | 2 | | HOUSE DOCKET, NO. 2203 FILED ON: 1/15/2025 |
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| 3 | 3 | | HOUSE . . . . . . . . . . . . . . . No. 3076 |
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| 4 | 4 | | The Commonwealth of Massachusetts |
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| 5 | 5 | | _________________ |
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| 6 | 6 | | PRESENTED BY: |
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| 7 | 7 | | Marjorie C. Decker |
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| 8 | 8 | | _________________ |
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| 9 | 9 | | To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General |
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| 10 | 10 | | Court assembled: |
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| 11 | 11 | | The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill: |
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| 12 | 12 | | An Act relative to annual lists and manufacturing corporations. |
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| 13 | 13 | | _______________ |
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| 14 | 14 | | PETITION OF: |
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| 15 | 15 | | NAME:DISTRICT/ADDRESS :DATE ADDED:Marjorie C. Decker25th Middlesex1/15/2025 1 of 1 |
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| 16 | 16 | | HOUSE DOCKET, NO. 2203 FILED ON: 1/15/2025 |
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| 17 | 17 | | HOUSE . . . . . . . . . . . . . . . No. 3076 |
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| 18 | 18 | | By Representative Decker of Cambridge, a petition (accompanied by bill, House, No. 3076) of |
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| 19 | 19 | | Marjorie C. Decker relative to annual lists and manufacturing corporations. Revenue. |
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| 20 | 20 | | The Commonwealth of Massachusetts |
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| 21 | 21 | | _______________ |
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| 22 | 22 | | In the One Hundred and Ninety-Fourth General Court |
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| 23 | 23 | | (2025-2026) |
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| 24 | 24 | | _______________ |
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| 25 | 25 | | An Act relative to annual lists and manufacturing corporations. |
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| 26 | 26 | | Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority |
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| 27 | 27 | | of the same, as follows: |
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| 28 | 28 | | 1 SECTION 1. Section 2 of chapter 58 of the General Laws, as appearing in the 2022 |
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| 29 | 29 | | 2Official Edition, is hereby amended by striking out the word “taxes”, in line 9, and inserting in |
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| 30 | 30 | | 3place thereof the following words:- taxes; provided, however, that if the commissioner fails to |
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| 31 | 31 | | 4forward said list to a board of assessors prior to July 1 of any fiscal year, any classification of a |
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| 32 | 32 | | 5corporation as a manufacturing corporation shall not affect the assessment of machinery used in |
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| 33 | 33 | | 6the conduct of business pursuant to clause sixteenth of section 5 of chapter 59 until the next |
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| 34 | 34 | | 7fiscal year. |
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| 35 | 35 | | 8 SECTION 2. Said section 2 of said chapter 58 is hereby further amended by striking out |
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| 36 | 36 | | 9the word “Any”, in line 14, and inserting in place thereof the following words:- Any corporation |
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| 37 | 37 | | 10that first files an application with the commissioner seeking classification as a manufacturing |
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| 38 | 38 | | 11corporation prior to or during January of the calendar year for which it seeks such classification, |
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| 39 | 39 | | 12and any other. |
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