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| 2 | 2 | | HOUSE DOCKET, NO. 1787 FILED ON: 1/15/2025 |
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| 3 | 3 | | HOUSE . . . . . . . . . . . . . . . No. 3168 |
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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 | | Jay D. Livingstone |
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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 extend the research and development sales tax exemption. |
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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:Jay D. Livingstone8th Suffolk1/15/2025 1 of 2 |
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| 16 | 16 | | HOUSE DOCKET, NO. 1787 FILED ON: 1/15/2025 |
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| 17 | 17 | | HOUSE . . . . . . . . . . . . . . . No. 3168 |
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| 18 | 18 | | By Representative Livingstone of Boston, a petition (accompanied by bill, House, No. 3168) of |
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| 19 | 19 | | Jay D. Livingstone relative to extending the research and development sales tax exemption. |
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| 20 | 20 | | Revenue. |
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| 21 | 21 | | The Commonwealth of Massachusetts |
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| 22 | 22 | | _______________ |
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| 23 | 23 | | In the One Hundred and Ninety-Fourth General Court |
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| 24 | 24 | | (2025-2026) |
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| 25 | 25 | | _______________ |
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| 26 | 26 | | An Act to extend the research and development sales tax exemption. |
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| 27 | 27 | | Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority |
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| 28 | 28 | | of the same, as follows: |
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| 29 | 29 | | 1 SECTION 1. Section 6(r) of Chapter 64H of the General Laws, as appearing in the 2022 |
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| 30 | 30 | | 2edition, is hereby amended by inserting the words “or any entity engaged primarily in research |
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| 31 | 31 | | 3and development activities, including limited liability companies, partnerships, and other entities |
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| 32 | 32 | | 4filing Massachusetts tax returns,” after the words “development by a manufacturing |
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| 33 | 33 | | 5corporation”. |
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| 34 | 34 | | 6 SECTION 2. Section 6(s) of Chapter 64H, as appearing, is hereby amended by inserting |
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| 35 | 35 | | 7the words “or any other entity certified by the Department of Revenue as primarily engaged in |
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| 36 | 36 | | 8research and development activities.” after the phrase “manufacturing or research and |
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| 37 | 37 | | 9development corporation” |
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| 38 | 38 | | 10 SECTION 3. The Department of Revenue shall issue guidance to assist eligible non- |
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| 39 | 39 | | 11corporate entities, including limited liability companies and partnerships, in applying for this 2 of 2 |
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| 40 | 40 | | 12exemption. Non-corporate entities may be required to submit an annual statement confirming |
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| 41 | 41 | | 13their primary engagement in research and development activities. |
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| 42 | 42 | | 14 SECTION 4. This Act shall take effect on January 1, 2026 and apply to all qualifying |
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| 43 | 43 | | 15purchases made on or after this date. |
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