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SENATE DOCKET, NO. 252 FILED ON: 1/10/2025
SENATE . . . . . . . . . . . . . . No. 58
The Commonwealth of Massachusetts
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PRESENTED BY:
Julian Cyr
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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 promote conservation through oyster shell recycling.
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PETITION OF:
NAME:DISTRICT/ADDRESS :Julian CyrCape and Islands 1 of 3
SENATE DOCKET, NO. 252 FILED ON: 1/10/2025
SENATE . . . . . . . . . . . . . . No. 58
By Mr. Cyr, a petition (accompanied by bill, Senate, No. 58) of Julian Cyr for legislation to
promote conservation through oyster shell recycling. Agriculture.
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE SENATE, NO. 2533 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 promote conservation through oyster shell recycling.
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 62 of the General Laws, as appearing in the 2022
2Official Edition, is hereby amended by inserting at the end thereof the following new
3subsection:-
4 “(dd) (1) A taxpayer who donates oyster shells to an oyster shell recycling organization
5shall be eligible for a credit against the taxes imposed by this chapter. The amount of the credit is
6equal to five dollars per full 5 gallon bucket of oyster shells donated.
7 (2) The credit allowed under this subsection may not exceed the amount of tax imposed
8by this chapter for the taxable year reduced by the sum of all credits allowable, except tax
9payment made by or on behalf of the taxpayer. 2 of 3
10 (3) Any amount of the credit that exceeds the tax due for a taxable year may be carried
11forward by the taxpayer to any of the 3 subsequent taxable years.
12 (4) No deduction is allowed for the donation of oyster shells for which a credit is claimed
13under this section.
14 (5) To support the credit allowed by this section, the taxpayer shall have available for
15inspection a certification by the recipient organization stating the number of 5 gallon buckets of
16oyster shells donated by the taxpayer for the taxable year in which the credit is claimed.”
17 SECTION 2. Chapter 63 of the General Laws is hereby amended by inserting after
18section 38MM the following new section:-
19 “Section 38NN. (a) A corporation subject to tax under this chapter that donates oyster
20shells to an oyster shell recycling organization shall be eligible for a credit against its excise due
21under this chapter. The amount of this credit is equal to five dollars per full 5 gallon bucket of
22oyster shells donated.
23 (b) Any amount of the credit that exceeds the tax due for a taxable year may be carried
24forward by the corporation to any of the 3 subsequent taxable years.
25 (c) No deduction is allowed for the donation of oyster shells for which a credit is claimed
26under this section.
27 (d) The credit allowed in this chapter for any taxable year shall not reduce the excise to
28less than the amount due under subsection (b) of section 39, section 67 or any other applicable
29section. 3 of 3
30 (e) To support the credit allowed by this section, the corporation shall have available for
31inspection a certification by the recipient organization stating the number of five gallon buckets
32of oyster shells donated by the taxpayer for the taxable year in which the credit is claimed.”