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| 2 | 2 | | HOUSE DOCKET, NO. 355 FILED ON: 1/8/2025 |
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| 3 | 3 | | HOUSE . . . . . . . . . . . . . . . No. 3259 |
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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 | | Jeffrey Rosario Turco |
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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 local community newspaper subscription tax credit. |
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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:Jeffrey Rosario Turco19th Suffolk1/8/2025 1 of 2 |
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| 16 | 16 | | HOUSE DOCKET, NO. 355 FILED ON: 1/8/2025 |
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| 17 | 17 | | HOUSE . . . . . . . . . . . . . . . No. 3259 |
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| 18 | 18 | | By Representative Turco of Winthrop, a petition (accompanied by bill, House, No. 3259) of |
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| 19 | 19 | | Jeffrey Rosario Turco for legislation to establish a local community newspaper subscription tax |
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| 20 | 20 | | credit. 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 establish a local community newspaper subscription tax credit. |
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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 6 of chapter 62 of the General Laws, as most recently amended by section 103 of |
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| 30 | 30 | | 2chapter 268 of the acts of 2022, is hereby further amended by adding the following subsection:- |
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| 31 | 31 | | 3 (dd)(1) For purposes of this subsection, “local community newspaper” shall mean any |
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| 32 | 32 | | 4print or digital publication that includes: (i) the primary content of such publication is original |
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| 33 | 33 | | 5content derived from primary sources and relating to news and current events; (ii) such |
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| 34 | 34 | | 6publication primarily serves the needs of a regional or local community; and (iii) the publisher of |
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| 35 | 35 | | 7such publication employs at least 1 local news journalist who resides in such regional or local |
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| 36 | 36 | | 8community. |
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| 37 | 37 | | 9 (2) A taxpayer shall be allowed a credit equal to $250 for paid subscriptions to 1 or |
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| 38 | 38 | | 10more local community newspapers for the personal use of the taxpayer, against the tax liability |
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| 39 | 39 | | 11imposed by this chapter. 2 of 2 |
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| 40 | 40 | | 12 (3) To be eligible for a credit under this subsection the primary residence of the |
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| 41 | 41 | | 13taxpayer’s paid local community newspaper subscription shall be in the commonwealth. |
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| 42 | 42 | | 14 (4) Statewide or national newspaper subscriptions are not eligible for a credit under this |
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| 43 | 43 | | 15subsection. |
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| 44 | 44 | | 16 (5) A taxpayer eligible for and claims the credit allowed under this subsection in a |
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| 45 | 45 | | 17taxable year with respect to local community newspaper subscriptions shall be eligible for the |
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| 46 | 46 | | 18credit in each subsequent taxable year, subject to the continued subscription to local community |
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| 47 | 47 | | 19newspaper. |
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