Massachusetts 2025-2026 Regular Session

Massachusetts Senate Bill S2037 Latest Draft

Bill / Introduced Version Filed 02/27/2025

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SENATE DOCKET, NO. 2291       FILED ON: 1/17/2025
SENATE . . . . . . . . . . . . . . No. 2037
The Commonwealth of Massachusetts
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PRESENTED BY:
Liz Miranda
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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 require public disclosures by publicly-traded corporate taxpayers.
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PETITION OF:
NAME:DISTRICT/ADDRESS :Liz MirandaSecond Suffolk 1 of 2
SENATE DOCKET, NO. 2291       FILED ON: 1/17/2025
SENATE . . . . . . . . . . . . . . No. 2037
By Ms. Miranda, a petition (accompanied by bill, Senate, No. 2037) of Liz Miranda for 
legislation to require public disclosures by publicly-traded corporate taxpayers. Revenue.
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE SENATE, NO. 1875 OF 2023-2024.]
The Commonwealth of Massachusetts
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In the One Hundred and Ninety-Fourth General Court
(2025-2026)
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An Act to require public disclosures by publicly-traded corporate taxpayers.
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 83 of chapter 62C of the General Laws, as appearing in the 2016 
2Official Edition, is hereby amended by striking from the last sentence of subsection (a) the 
3words, “; but the report or amended report shall be available for public inspection only after the 
4state secretary has expunged the name of the taxpayer and the location, including street address, 
5of the taxpayer’s principal office as required by subsection (n)”
6 SECTION 2. Said Section 83, as so appearing, is further amended by striking the period 
7at the end of subsection (m) and replacing it with the following: -- , together with a list of any 
8corporations required to file in the preceding year that failed to file a report in that year.
9 SECTION 3. Said Section 83, as so appearing, is further amended by striking subsection 
10(n) and replacing it with the following: -- (n) The state secretary shall make all information  2 of 2
11contained in the reports required under this section for all filing corporations available to the 
12public on an ongoing basis in the form of a searchable database accessible through the internet. 
13The state secretary shall make available and set charges that cover the cost to the state of 
14providing copies on appropriate computer-readable media of the entire database for reports filed 
15during each calendar year, as well as hard copies of an individual annual report for a specific 
16corporation. No report for any corporation for a particular tax year shall be publicly available 
17until the first day of the third calendar year that follows the calendar year in which the particular 
18tax year ends.