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