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| 2 | 2 | | SENATE DOCKET, NO. 2266 FILED ON: 1/17/2025 |
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| 3 | 3 | | SENATE . . . . . . . . . . . . . . No. 2068 |
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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 | | Rebecca L. Rausch |
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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 addressing hostile learning environments at higher education institutions. |
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| 13 | 13 | | _______________ |
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| 14 | 14 | | PETITION OF: |
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| 15 | 15 | | NAME:DISTRICT/ADDRESS :Rebecca L. RauschNorfolk, Worcester and Middlesex 1 of 3 |
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| 16 | 16 | | SENATE DOCKET, NO. 2266 FILED ON: 1/17/2025 |
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| 17 | 17 | | SENATE . . . . . . . . . . . . . . No. 2068 |
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| 18 | 18 | | By Ms. Rausch, a petition (accompanied by bill, Senate, No. 2068) of Rebecca L. Rausch for |
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| 19 | 19 | | legislation relative to hostile learning environments at higher education institutes and tax |
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| 20 | 20 | | exemptions. Revenue. |
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| 21 | 21 | | The Commonwealth of Massachusetts |
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| 22 | 22 | | _______________ |
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| 23 | 23 | | In the One Hundred and Ninety-Fourth General Court |
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| 24 | 24 | | (2025-2026) |
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| 25 | 25 | | _______________ |
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| 26 | 26 | | An Act addressing hostile learning environments at higher education institutions. |
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| 27 | 27 | | Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority |
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| 28 | 28 | | of the same, as follows: |
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| 29 | 29 | | 1 Chapter 180 of the General Laws, as appearing in the 2022 Official Edition, is hereby |
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| 30 | 30 | | 2amended by inserting after section 27 the following new section:- |
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| 31 | 31 | | 3 Section 28. (a) Notwithstanding any general or special law or municipal bylaw or |
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| 32 | 32 | | 4ordinance to the contrary, a post-secondary educational institution that is located or doing |
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| 33 | 33 | | 5business in the commonwealth that creates, allows to continue, acts with deliberate indifference |
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| 34 | 34 | | 6toward, or fails to timely quash or otherwise remedy a hostile learning environment shall not be |
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| 35 | 35 | | 7exempt from any state or local tax during the tax year or years in which the hostile learning |
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| 36 | 36 | | 8environment is established to have existed. For purposes of this section, a hostile learning |
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| 37 | 37 | | 9environment shall exist if severe or pervasive speech or conduct on the educational institution’s |
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| 38 | 38 | | 10campus or within any of its facilities, including but not limited to both physical and digital |
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| 39 | 39 | | 11spaces, is established to constitute harassment, abuse, intimidation, humiliation, or stigmatization |
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| 40 | 40 | | 12based on a student’s real or perceived race, religion, national origin, sex, gender, sexual 2 of 3 |
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| 41 | 41 | | 13orientation, age, or physical ability such that the student is deprived of access to educational |
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| 42 | 42 | | 14benefits or opportunities provided by the institution. |
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| 43 | 43 | | 15 (b) The department of revenue, in consultation with the department of higher education, |
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| 44 | 44 | | 16shall create and maintain a process for receiving and reviewing hostile learning environment |
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| 45 | 45 | | 17complaints pursuant to this section. Upon receipt of a hostile learning environment complaint, |
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| 46 | 46 | | 18the department of revenue shall review the complaint to determine if a hostile learning |
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| 47 | 47 | | 19environment claim is set forth, assuming the facts stated in the complaint are true. If a hostile |
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| 48 | 48 | | 20learning environment claim is stated, the department of revenue shall conduct an adjudicatory |
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| 49 | 49 | | 21process in which the complainant may present further evidence in support of the complaint and |
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| 50 | 50 | | 22the educational institution may present evidence in its defense, including but not limited to |
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| 51 | 51 | | 23evidence that it timely quashed or took other action to remedy the hostile learning environment. |
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| 52 | 52 | | 24Multiple claims by distinct complainants pertaining to similar or related alleged hostile learning |
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| 53 | 53 | | 25environments at a single educational institution may be joined at the discretion of the department |
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| 54 | 54 | | 26of revenue, provided all complainants consent to joinder. Complaints shall be filed no later than |
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| 55 | 55 | | 27three years after the alleged existence of a hostile learning environment. The department of |
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| 56 | 56 | | 28revenue, in consultation with the department of higher education, shall issue a written tax |
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| 57 | 57 | | 29exemption suspension determination on each complaint filed, which determination shall |
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| 58 | 58 | | 30constitute a final decision for purposes of section 14 of chapter 30A. A determination of the |
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| 59 | 59 | | 31existence of a hostile learning environment shall include but not be limited to the tax year or |
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| 60 | 60 | | 32years for which tax exemption is suspended and, whenever possible, the amount of state taxes |
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| 61 | 61 | | 33owed. The department of revenue shall bill the educational institution for state taxes owed. The |
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| 62 | 62 | | 34department of revenue shall deliver a copy of a determination finding the existence of a hostile |
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| 63 | 63 | | 35learning environment to applicable municipal and regional governments and direct said 3 of 3 |
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| 64 | 64 | | 36governments to calculate property tax liabilities consistent with the determination and bill the |
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| 65 | 65 | | 37educational institution accordingly. Each determination and tax bill shall be a public record. |
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| 66 | 66 | | 38 (c) Revenues collected pursuant to this section shall not be subject to or trigger the effects |
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| 67 | 67 | | 39of section 21C of chapter 59. |
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| 68 | 68 | | 40 (d) The department of revenue shall promulgate regulations to implement this section. |
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