1 of 1 HOUSE DOCKET, NO. 355 FILED ON: 1/8/2025 HOUSE . . . . . . . . . . . . . . . No. 3259 The Commonwealth of Massachusetts _________________ PRESENTED BY: Jeffrey Rosario Turco _________________ 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 establish a local community newspaper subscription tax credit. _______________ PETITION OF: NAME:DISTRICT/ADDRESS :DATE ADDED:Jeffrey Rosario Turco19th Suffolk1/8/2025 1 of 2 HOUSE DOCKET, NO. 355 FILED ON: 1/8/2025 HOUSE . . . . . . . . . . . . . . . No. 3259 By Representative Turco of Winthrop, a petition (accompanied by bill, House, No. 3259) of Jeffrey Rosario Turco for legislation to establish a local community newspaper subscription tax credit. Revenue. The Commonwealth of Massachusetts _______________ In the One Hundred and Ninety-Fourth General Court (2025-2026) _______________ An Act to establish a local community newspaper subscription tax credit. 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 6 of chapter 62 of the General Laws, as most recently amended by section 103 of 2chapter 268 of the acts of 2022, is hereby further amended by adding the following subsection:- 3 (dd)(1) For purposes of this subsection, “local community newspaper” shall mean any 4print or digital publication that includes: (i) the primary content of such publication is original 5content derived from primary sources and relating to news and current events; (ii) such 6publication primarily serves the needs of a regional or local community; and (iii) the publisher of 7such publication employs at least 1 local news journalist who resides in such regional or local 8community. 9 (2) A taxpayer shall be allowed a credit equal to $250 for paid subscriptions to 1 or 10more local community newspapers for the personal use of the taxpayer, against the tax liability 11imposed by this chapter. 2 of 2 12 (3) To be eligible for a credit under this subsection the primary residence of the 13taxpayer’s paid local community newspaper subscription shall be in the commonwealth. 14 (4) Statewide or national newspaper subscriptions are not eligible for a credit under this 15subsection. 16 (5) A taxpayer eligible for and claims the credit allowed under this subsection in a 17taxable year with respect to local community newspaper subscriptions shall be eligible for the 18credit in each subsequent taxable year, subject to the continued subscription to local community 19newspaper.