1 of 1
SENATE DOCKET, NO. 1157 FILED ON: 1/15/2025
SENATE . . . . . . . . . . . . . . No. 2062
The Commonwealth of Massachusetts
_________________
PRESENTED BY:
Patrick M. O'Connor
_________________
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 the taxation of natural gas infrastructure.
_______________
PETITION OF:
NAME:DISTRICT/ADDRESS :Patrick M. O'ConnorFirst Plymouth and Norfolk 1 of 2
SENATE DOCKET, NO. 1157 FILED ON: 1/15/2025
SENATE . . . . . . . . . . . . . . No. 2062
By Mr. O'Connor, a petition (accompanied by bill, Senate, No. 2062) of Patrick M. O'Connor for
legislation relative to the taxation of natural gas infrastructure. Revenue.
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE SENATE, NO. 1918 OF 2023-2024.]
The Commonwealth of Massachusetts
_______________
In the One Hundred and Ninety-Fourth General Court
(2025-2026)
_______________
An Act relative to the taxation of natural gas infrastructure.
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 38A of Chapter 59 of the General Laws is hereby amended by inserting at the end
2the following:-
3 "The commissioner shall promulgate regulations to reclassify inventory reporting and
4assessment procedures conducted by natural gas transportation corporations or limited liability
5companies in municipalities that contain a natural gas compressor station. Any such regulations
6shall require assessments to differentiate the value for allocation between pipelines and
7compressor station equipment, provided that any value assessed on compressor station
8equipment be allocated to a municipality. The portion of the value assessed on compressor
9station equipment shall be allocated to a municipality based on the municipality’s respective
10percentage of the gross investment for compressor station equipment. The commissioner shall 2 of 2
11prescribe a manner for the allocations and expenditures of the funds that are received by a
12municipality containing a compressor station pursuant to this section. The commissioner shall
13promulgate all regulations and guidelines established in this section no later than December 31,
142026."