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| 2 | 2 | | HOUSE DOCKET, NO. 3665 FILED ON: 1/17/2025 |
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| 3 | 3 | | HOUSE . . . . . . . . . . . . . . . No. 3118 |
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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 | | Richard M. Haggerty |
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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 to establish a digital advertising revenue commission. |
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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:Richard M. Haggerty30th Middlesex1/17/2025 1 of 2 |
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| 16 | 16 | | HOUSE DOCKET, NO. 3665 FILED ON: 1/17/2025 |
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| 17 | 17 | | HOUSE . . . . . . . . . . . . . . . No. 3118 |
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| 18 | 18 | | By Representative Haggerty of Woburn, a petition (accompanied by bill, House, No. 3118) of |
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| 19 | 19 | | Richard M. Haggerty for legislation to establish a special commission (including members of the |
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| 20 | 20 | | General Court) to conduct a comprehensive study relative to generating revenue from digital |
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| 21 | 21 | | advertising. Revenue. |
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| 22 | 22 | | [SIMILAR MATTER FILED IN PREVIOUS SESSION |
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| 23 | 23 | | SEE HOUSE, NO. 2821 OF 2023-2024.] |
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| 24 | 24 | | The Commonwealth of Massachusetts |
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| 25 | 25 | | _______________ |
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| 26 | 26 | | In the One Hundred and Ninety-Fourth General Court |
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| 27 | 27 | | (2025-2026) |
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| 28 | 28 | | _______________ |
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| 29 | 29 | | An Act to establish a digital advertising revenue commission. |
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| 30 | 30 | | Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority |
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| 31 | 31 | | of the same, as follows: |
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| 32 | 32 | | 1 There shall be a special commission to conduct a comprehensive study relative to |
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| 33 | 33 | | 2generating revenue from digital advertising that is displayed inside of Massachusetts by |
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| 34 | 34 | | 3companies that generate over $100 million a year in global revenue. The commission shall |
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| 35 | 35 | | 4examine the experiences and policy efforts of other states relating taxing digital advertising. |
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| 36 | 36 | | 5 The commission shall file its final report and its recommendations for legislation with |
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| 37 | 37 | | 6the clerks of the senate and house of representatives not later than March 15, 2026, and shall |
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| 38 | 38 | | 7convene its first meeting not later than September 1, 2025. The report shall include, but not be |
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| 39 | 39 | | 8limited to: (i) the total amount of taxes currently paid by the identified companies; (ii) the |
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| 40 | 40 | | 9changes in revenue collected by the commonwealth as a result of any proposed tax law revisions; 2 of 2 |
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| 41 | 41 | | 10(iii)) tax rates necessary to fund investment in public infrastructure and programing; (iv) |
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| 42 | 42 | | 11recommendations for changes in laws to achieve an equitable and adequate system of taxation; |
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| 43 | 43 | | 12(v) the best practices of other states; (vi) tax rates necessary to ensure economic competitiveness |
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| 44 | 44 | | 13with peer and competitor states; (vii) tax rates that do not discourage robust private sector |
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| 45 | 45 | | 14investment in capital equipment and the state’s work force; (viii) suggested revenue uses to |
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| 46 | 46 | | 15benefit all residents of the Commonwealth including but limited to the creation of a program to |
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| 47 | 47 | | 16improve broadband internet to communities that do not have reliable broadband internet access, |
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| 48 | 48 | | 17the creation of an annual matching grant program to upgrade internet access in k-12 school |
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| 49 | 49 | | 18districts, the creation of an annual matching grant program to upgrade computer technology and |
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| 50 | 50 | | 19remote learning capabilities in k-12 school districts, the creation of a program to improve |
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| 51 | 51 | | 20internet access in public parks, to evaluate the adequacy of the Commonwealth’s and its |
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| 52 | 52 | | 21municipalities cyber security, the creation of a municipal cybersecurity grant program. |
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| 53 | 53 | | 22 The commission shall consist of the house and senate chairs of the joint committee on |
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| 54 | 54 | | 23revenue or the chairs’ designees, who shall serve as co-chairs of the commission; secretary of |
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| 55 | 55 | | 24administration and finance or the secretary’s designee; 2 people who shall be appointed by the |
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| 56 | 56 | | 25president of the senate, 2 people who shall be appointed by the Speaker of the House; the |
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| 57 | 57 | | 26minority leader of the house of representatives or a designee; the minority leader of the senate or |
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| 58 | 58 | | 27a designee; the commissioner of the department of revenue or the commissioner's designee, and |
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| 59 | 59 | | 282 members to be appointed by the governor who shall have expertise in economics or tax policy. |
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