Massachusetts 2025-2026 Regular Session

Massachusetts House Bill H3118

Introduced
2/27/25  

Caption

To establish a digital advertising revenue commission

Impact

The bill's introduction signifies a growing recognition of the need to adapt state revenue systems to the modern digital economy. By analyzing the financial implications of digital advertisements and their taxation, the commission seeks to ensure that the state's revenue frameworks are equitable and effective. Recommendations could lead to significant adjustments in Massachusetts tax law and impact how revenues are used for public spending, especially concerning community services like broadband internet access and education technology improvements.

Summary

House Bill 3118 aims to establish a special commission in Massachusetts tasked with conducting a comprehensive study on generating revenue from digital advertising. The bill targets companies that generate over $100 million in annual global revenue and outlines the commission's responsibility to evaluate how other states tax digital advertising. The commission's findings are expected to yield recommendations that could influence future legislation regarding digital advertising revenue, creating a potential framework for taxing digital ads in Massachusetts.

Contention

While the bill has the potential to generate new revenue streams for the state, it may also spark debate regarding the implications of taxing digital advertising on businesses operating in Massachusetts. Some may argue that imposing new taxes could deter digital companies from investing in the state. Furthermore, concerns around the equitable distribution of revenue generated through these taxes will likely arise, particularly regarding how the funds are allocated to improve public infrastructure and local services, such as enhancing cybersecurity measures and internet access in underserved areas.

Companion Bills

No companion bills found.

Previously Filed As

MA H2821

To establish a digital advertising revenue commission

MA S1846

Establishing a tax on local revenues from digital advertising

MA H2966

Establishing a tax on local revenues from digital advertising

MA H2930

Establishing a tax for online advertising

MA H2787

Relative to taxation of digital advertising services

MA H2828

Establishing a tax for online advertising

MA H86

Resolve establishing a special commission to review advancements in educational technology, digital/online learning and related programs

MA H69

Establishing a special commission on blockchain and cryptocurrency

MA S29

Establishing a special commission on blockchain and cryptocurrency

MA H4406

Establishing a task force on the use of deepfake and digital content forgery

Similar Bills

No similar bills found.