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HOUSE DOCKET, NO. 3663 FILED ON: 1/17/2025
HOUSE . . . . . . . . . . . . . . . No. 3117
The Commonwealth of Massachusetts
_________________
PRESENTED BY:
Richard M. Haggerty
_________________
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 to support disaster response and broadband infrastructure affordability.
_______________
PETITION OF:
NAME:DISTRICT/ADDRESS :DATE ADDED:Richard M. Haggerty30th Middlesex1/17/2025 1 of 8
HOUSE DOCKET, NO. 3663 FILED ON: 1/17/2025
HOUSE . . . . . . . . . . . . . . . No. 3117
By Representative Haggerty of Woburn, a petition (accompanied by bill, House, No. 3117) of
Richard M. Haggerty relative to the taxation of disaster response and broadband infrastructure.
Revenue.
The Commonwealth of Massachusetts
_______________
In the One Hundred and Ninety-Fourth General Court
(2025-2026)
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An Act to support disaster response and broadband infrastructure affordability.
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. Subsection (a) of section 18H of chapter 6A of the General Laws, as
2appearing in the 2020 Official Edition, is hereby amended by striking out the seventh sentence
3and inserting in place thereof the following sentence:
4 The provisions of this subsection shall not apply to prepaid wireless service as defined in
5section 18A.
6 SECTION 2. Chapter 62C of the General Laws is hereby amended to add the following
7new section:
8 Section 89. (a)The following words as used in this section shall, unless the context
9otherwise requires, have the following meanings
10 “Registered business in the commonwealth”, a business entity that is currently registered
11to do business in the state prior to the declared state disaster or emergency. 2 of 8
12 “Out-of-state business”, a business entity that, except for disaster or emergency related
13work, has no presence in the commonwealth and conducts no business in the commonwealth
14whose services are requested by a registered business in the commonwealth or by the
15commonwealth or local government for purposes of performing disaster or emergency related
16work in the commonwealth. This shall also include a business entity that is affiliated with the
17registered business in the commonwealth solely through common ownership. The out-of-state
18business has no registrations or tax filings or nexus in the commonwealth other than disaster or
19emergency related work during the tax year immediately preceding the declared state disaster or
20emergency.
21 “Out-of-state employee”, an employee who does not work in the commonwealth, except
22for disaster or emergency related work during the disaster response period.
23 “Critical infrastructure”, property and equipment located in the commonwealth that is
24owned or used by communications networks; cable, video, or broadband networks; gas and
25electric distribution systems; water pipelines; railways; public roads and bridges; and related
26support facilities that service multiple customers, including but not limited to real and personal
27property such as buildings, offices, lines, poles, pipes, structures, and equipment.
28 “Declared state disaster or emergency”, disaster or emergency event (1) for which a
29Governor's state of emergency declaration has been issued, (2) for which a Presidential
30declaration of a federal major disaster or emergency has been issued, or (3) for which a response
31has been requested by a public safety or governmental agency in the commonwealth.
32 “Disaster or emergency related work”, repairing, renovating, installing, building,
33rendering services or other business activities that relate to critical infrastructure that has been 3 of 8
34damaged, - destroyed, or lost as a result of the declared state disaster or emergency during the
35disaster response period; or any action taken in response to a request from a public safety or
36governmental agency in the commonwealth.
37 “Disaster response period” means a period that begins ten days prior to the first day of the
38governor’s declaration, or the President’s declaration, or the request for a response to a disaster
39or emergency event issued by a public safety or governmental agency, whichever occurs first,
40and that extends sixty days after the end of the declared state disaster or emergency.
41 (b)An out-of-state business that conducts operations within the commonwealth for
42purposes of performing work or services on critical infrastructure damaged, destroyed, or lost as
43a result of a declared state disaster or emergency during the disaster response period shall not be
44considered to have established a level of presence that would require that business to register, file
45or remit state or local taxes or that would require that business or its out of state employees to be
46subject to any state licensing or registration requirements; inclusive of all state or local business
47licensing or registration requirements or state and local taxes or fees including, but not limited to,
48unemployment insurance, state or local occupational licensing fees and sales and use tax or ad
49valorem tax on equipment brought into the commonwealth temporarily for use during the
50disaster response period and subsequently removed from the commonwealth, public service
51commission or secretary of state licensing and regulatory requirements. For purposes of any state
52or local tax on or measured by, in whole or in part, net or gross income or receipts, all activity of
53the out-of-state business that is conducted in this commonwealth pursuant to this section shall be
54disregarded with respect to any filing requirements for such tax including the filing required for a
55unitary or combined group of which the out-of-state business may be a part. For the purpose of
56apportioning income, revenue, or receipts the performance by an out-of-state business of any 4 of 8
57work in accordance with this section shall not be sourced to or shall not otherwise impact or
58increase the amount of income, revenue, or receipts apportioned to the commonwealth.
59 (c) Any out-of-state employee shall not be considered to have established residency or a
60presence in the commonwealth that would require that person or that person’s employer to file
61and pay income taxes or to be subjected to tax withholdings or to file and pay any other state or
62local tax or fee during the disaster response period, including related state or local employer
63withholding and remittance obligations.
64 (d) Out-of-state businesses and out-of-state employees shall be required to pay
65transaction taxes and fees including but not limited to fuel taxes or sales/use taxes on materials or
66services consumed or used in the commonwealth subject to sales or use tax, hotel taxes, car
67rental taxes or fees that the out-of-state affiliated business or out-of-state employee purchases for
68use or consumption in the commonwealth during the disaster response period, unless such taxes
69are otherwise exempted during a disaster response period.
70 (e)Any out-of-state business or out-of-state employee that remains in the commonwealth
71after the disaster response period will become subject to the commonwealth’s normal standards
72for establishing presence, residency or doing business in the commonwealth and will therefore
73become responsible for any business or employee tax requirements that ensue.
74 (f) (1) The out-of-state business that enters the commonwealth shall, upon request,
75provide to the department a statement that it is in the commonwealth for purposes of responding
76to the disaster or emergency, which statement shall include the business’ name, state of domicile,
77principal business address, federal tax identification number, date of entry, and contact
78information. (2) A registered business in the commonwealth shall, upon request, provide the 5 of 8
79information required in subsection (1) of this section for any affiliate that enters the
80commonwealth that is an out-of-state business. The notification shall also include contact
81information for the registered business in the commonwealth.
82 (g) An out-of-state business or an out-of-state employee that remains in the
83commonwealth after the disaster response period shall complete state and local registration,
84licensing and filing requirements that ensue as a result of establishing the requisite business
85presence or residency in the commonwealth applicable under the existing rules.
86 (h)The department shall promulgate necessary regulations, develop and issue forms or
87online processes, and maintain and make available an annual record of any designations pursuant
88to this section.
89 SECTION 3. Section 1 of Chapter 64H of the General Laws, as so appearing in the 2020
90Official Edition, is hereby amended by inserting, after the definition of “Retail establishment”,
91the following new definitions:-
92 “Critical telecommunications infrastructure”, property and equipment located within the
93Commonwealth that is owned or used by a licensed provider of telecommunication services for
94purposes of distributing, transmitting, monitoring, switching, routing, or producing
95telecommunications services and related support facilities that service multiple customers,
96including but not limited to real and personal property such as buildings, office, lines, poles,
97pipes, structures and equipment.
98 “Qualified truck”, commercial motor vehicle that has 2 axles and a gross vehicle weight
99rating in excess of 10,000 pounds or a commercial motor vehicle that has 3 or more axles. 6 of 8
100 “Rolling stock”, qualified truck, trailer drawn behind a qualified truck, and parts or other
101tangible personal property affixed to or to be affixed to and used in the operation of a qualified
102truck or trailer.
103 SECTION 4. Section 6 of Chapter 64H of the General Laws, as amended by Chapter
104238, Laws 2024, is hereby further amended by inserting, after subsection (zz), the following new
105subsection:-
106 “(aaa) sales of rolling stock used by a licensed provider of telecommunications services
107to transport goods in interstate commerce or to perform work or services on critical
108telecommunications infrastructure in response to a request from a public safety or other
109governmental agency or to support the continuation or repair of telecommunications services
110during a weather-related emergency in the Commonwealth.
111 For purposes of this paragraph, a licensed provider of telecommunications services shall
112substantiate the need to respond to a request from a public safety or other governmental agency
113or to support the continuation or repair of telecommunications services during a weather-related
114emergency, at such time and in such a manner as the Commissioner shall determine to be
115necessary and appropriate; provided, however, that the need shall be deemed to be substantiated
116by the Commissioner if the documentation demonstrating the request for the deployment, the
117nature and duration of the deployment, and a complete and accurate listing of rolling stock used
118to perform work or services on critical telecommunications infrastructure.”
119 SECTION 5. Section 6 of Chapter 64H of the General Laws, as amended by Chapter
120238, Laws 2024, is hereby further amended by inserting, after subsection (aaa), the following
121new subsection:- 7 of 8
122 (bbb) Sales of machinery, equipment, or replacement parts thereof, to a communications
123service provider to be used in the provision of broadband communications services. For the
124purposes of this paragraph:
125 (A) “Machinery, equipment, or replacements parts thereof” includes, but is not limited to,
126wires, cables, fiber, conduits, antennas, poles, switches, routers, amplifiers, rectifiers, repeaters,
127receivers, multiplexers, duplexers, transmitters, circuit cards, insulating and protective materials
128and cases, power equipment, backup power equipment, diagnostic equipment, storage devices,
129modems, and other general central office or headend equipment, such as channel cards, frames,
130and cabinets, or equipment used in successor technologies, including items used to monitor, test,
131maintain, enable, or facilitate qualifying equipment, machinery, software, ancillary components,
132appurtenances, accessories, or other infrastructure that is used in whole or in part to provide
133broadband communications services.
134 (B) “Broadband communications services” means telecommunications service, video
135programming service, internet access service, or any combination thereof.
136 (C) “Telecommunications service” means the same as defined in section 1 of this chapter
137sixty-four H.
138 (D) “Video programming service” means the sale, offering, transmission, conveyance, or
139routing of video programming or other video content for purchase by subscribers or customers,
140regardless of the medium, technology, or method of display and regardless of the payment
141schedule or storage method used to purchase or access such video programming or video
142content. The term shall also include, but shall not be limited to, the provision of video
143programming by a multichannel video programming distributor, as defined in paragraphs (20) 8 of 8
144and (13) of 47 U.S.C. Section 522, including cable service, as defined in 47 U.S.C. Section 522
145and any substantially equivalent successor technology.
146 (E) “Internet access service” has the same meaning as in Section 1105(5) of the Internet
147Tax. Freedom Act, 47 United States Code, Section 151, Note.
148 SECTION 6. Section 1 of chapter 64I, as so appearing, is hereby amended by inserting in
149line 6, after the words “retail sale”, the following new words:- ", rolling stock”, “qualified
150truck”, “critical telecommunications infrastructure”.
151 SECTION 7. Section 7 of chapter 64I, as so appearing, is hereby amended by inserting,
152after subsection (e), the following new subsection:-
153 (f) Storage, use or other consumption of rolling stock that is exempt from tax pursuant to
154subsection (yy) of section 6 of chapter 64H".
155 SECTION 8. Section 5 of this Act shall take effect for sales occurring on and after July
1561,2025.