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