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| 2 | 2 | | SENATE DOCKET, NO. 1856 FILED ON: 1/16/2025 |
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| 3 | 3 | | SENATE . . . . . . . . . . . . . . No. 1996 |
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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 | | Paul R. Feeney |
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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 relative to taxation of equipment used to provide broadband communication services. |
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| 13 | 13 | | _______________ |
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| 14 | 14 | | PETITION OF: |
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| 15 | 15 | | NAME:DISTRICT/ADDRESS :Paul R. FeeneyBristol and Norfolk 1 of 2 |
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| 16 | 16 | | SENATE DOCKET, NO. 1856 FILED ON: 1/16/2025 |
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| 17 | 17 | | SENATE . . . . . . . . . . . . . . No. 1996 |
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| 18 | 18 | | By Mr. Feeney, a petition (accompanied by bill, Senate, No. 1996) of Paul R. Feeney for |
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| 19 | 19 | | legislation relative to taxation of equipment used to provide broadband communication services. |
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| 20 | 20 | | Revenue. |
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| 21 | 21 | | [SIMILAR MATTER FILED IN PREVIOUS SESSION |
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| 22 | 22 | | SEE SENATE, NO. 1821 OF 2023-2024.] |
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| 23 | 23 | | The Commonwealth of Massachusetts |
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| 24 | 24 | | _______________ |
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| 25 | 25 | | In the One Hundred and Ninety-Fourth General Court |
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| 26 | 26 | | (2025-2026) |
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| 27 | 27 | | _______________ |
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| 28 | 28 | | An Act relative to taxation of equipment used to provide broadband communication services. |
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| 29 | 29 | | Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority |
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| 30 | 30 | | of the same, as follows: |
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| 31 | 31 | | 1 SECTION 1. Section 6 of Chapter 64H of the General Laws, as amended by Chapter 238 |
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| 32 | 32 | | 2of the Acts of 2024, is hereby further amended by inserting, after subsection (zz), the following |
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| 33 | 33 | | 3new subsection:- |
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| 34 | 34 | | 4 (aaa) Sales of machinery, equipment, or replacement parts thereof, to a communications |
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| 35 | 35 | | 5service provider to be used in the provision of broadband communications services. For the |
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| 36 | 36 | | 6purposes of this paragraph: |
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| 37 | 37 | | 7 (A) “Machinery, equipment, or replacements parts thereof” includes, but is not limited to, |
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| 38 | 38 | | 8wires, cables, fiber, conduits, antennas, poles, switches, routers, amplifiers, rectifiers, repeaters, |
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| 39 | 39 | | 9receivers, multiplexers, duplexers, transmitters, circuit cards, insulating and protective materials 2 of 2 |
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| 40 | 40 | | 10and cases, power equipment, backup power equipment, diagnostic equipment, storage devices, |
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| 41 | 41 | | 11modems, and other general central office or headend equipment, such as channel cards, frames, |
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| 42 | 42 | | 12and cabinets, or equipment used in successor technologies, including items used to monitor, test, |
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| 43 | 43 | | 13maintain, enable, or facilitate qualifying equipment, machinery, software, ancillary components, |
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| 44 | 44 | | 14appurtenances, accessories, or other infrastructure that is used in whole or in part to provide |
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| 45 | 45 | | 15broadband communications services. |
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| 46 | 46 | | 16 (B) “Broadband communications services” means telecommunications service, video |
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| 47 | 47 | | 17programming service, internet access service, or any combination thereof. |
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| 48 | 48 | | 18 (C) “Telecommunications service” means the same as defined in section 1 of this chapter |
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| 49 | 49 | | 19sixty-four H. |
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| 50 | 50 | | 20 (D) “Video programming service” means the sale, offering, transmission, conveyance, or |
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| 51 | 51 | | 21routing of video programming or other video content for purchase by subscribers or customers, |
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| 52 | 52 | | 22regardless of the medium, technology, or method of display and regardless of the payment |
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| 53 | 53 | | 23schedule or storage method used to purchase or access such video programming or video |
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| 54 | 54 | | 24content. The term shall also include, but shall not be limited to, the provision of video |
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| 55 | 55 | | 25programming by a multichannel video programming distributor, as defined in paragraphs (20) |
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| 56 | 56 | | 26and (13) of 47 U.S.C. Section 522, including cable service, as defined in 47 U.S.C. Section 522 |
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| 57 | 57 | | 27and any substantially equivalent successor technology. |
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| 58 | 58 | | 28 (E) “Internet access service” has the same meaning as in Section 1105(5) of the Internet |
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| 59 | 59 | | 29Tax. Freedom Act, 47 United States Code, Section 151, Note. |
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| 60 | 60 | | 30 SECTION 2. This Act shall take effect for sales occurring on and after July 1, 2025. |
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