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December 21, 2024 Snow | 26°F
The 193rd General Court of the Commonwealth of Massachusetts

Amendment S.2350 187th (2011 - 2012)

The committee on Ways and Means, to whom was referred the House Bill relative to infrastructure investment, enhanced competitiveness and economic growth in the Commonwealth (House, No. 4119) (the committee on Bonding, Capital Expenditures and State Assets having recommended that the bill be amended by substituting a new text numbered 2346) reports recommending that the Bonding, Capital Expenditures and State Assets recommended new text (Senate, No. 2346) be amended by striking out the text and inserting in place thereof the text of Senate document numbered 2350; and by inserting before the enacting clause, the following emergency preamble: Whereas, The deferred operation of this act would tend to defeat its purpose, which is to provide forthwith a business-friendly environment that will stimulate job growth and improve the ease with which businesses can operate in the markets they serve, and to coordinate economic development activities funded by the commonwealth, therefore it is hereby declared to be an emergency law, necessary for the immediate preservation of the public convenience.

Bill Information

Sponsor:
Senate Committee on Ways and Means

[Text of the Senate amendment (Ways and Means) to the House Bill relative to infrastructure investment, enhanced competitiveness and economic growth in the Commonwealth (House, No. 4119)]

 


Clerk #1

Brownfields Development

Ms. Chandler and Mr. Michael Moore move to amend the bill, (Senate, No. 2350) by inserting after  SECTION___, the following section:-

SECTION__:  “Paragraph (4) of subsection (j) of chapter 62 of the General Laws is hereby amended by adding at the end of said paragraph the following sentence: " However, for applications for credits already filed in 2012, or to be filed after January 1, 2012, any state financial assistance received shall be included as net removal and response costs for purposes of computing if such costs are at least 15% of the property's assessed valuation."; and in Paragraph (d) of section 38Q of chapter 63 of the General Law by adding at the end of said paragraph the following sentence:  " However, for applications for credits already filed in 2012, or to be filed after January 1, 2012, any state financial assistance received shall be included as net removal and response costs for purposes of computing if such costs are at least 15% of the property's assessed valuation."

Clerk #2

Tax Credit for Promote the Employment of Individuals with Mental Illness or Disabilities

Mr. Finegold moves to amend the bill (Senate, No. 2350) by inserting after section 28 the following section:-

“SECTION 28A. Section 6 of chapter 62 of the General Laws, as so appearing, is hereby amended by inserting after subsection (r) the following subsection:-

(s) A credit shall be allowed against the tax liability imposed by this chapter for businesses who hire mentally ill or disabled people.  For the purposes of this subsection, the term "businesses'' shall include professions, sole proprietorships, trades, businesses, tax-exempt organizations, or partnerships. The credit shall be of an amount equal to 30 per cent of up to the first $6,000 of wages paid during the first year of employment, and 20 per cent of up to the first $6,000 of wages paid during the second year of employment. To qualify for such credits, the business must obtain a determination from the commissioner of the department of mental health that the individual is a qualified employee with a disability or illness. A tax-exempt organization may take the credit against state and local taxes withheld or unrelated business taxable income. If the credit is more than the tax liability, the unused credit may be carried forward for the next 5 tax years.”

Clerk #3

Sales Tax Holiday

Ms.  Jehlen moves to amend the bill Senate No. 2350 by striking section 78.

Clerk #4

Permit Extension

Ms. Jehlen moves to amend the bill Senate No. 2350 by striking section 71.

Clerk #5

Relative to Non-competition Agreements

Mr. Brownsberger moves to amend the bill by adding the following new sections:-

“SECTION XXX. Chapter 149 of the General Laws, as appearing in the 2006 Official Edition is hereby amended by inserting after section 24K the following section:-

Section 24L. (a) As used in this section, the following words shall have the following meanings:

“Employee”: an individual who is considered an employee under section 148B of this chapter.

“Employee noncompetition agreement”: an agreement between an employer and employee, or otherwise arising out of an actual or expected employment relationship, under which the employee or expected employee agrees to any extent that he or she will not engage in activities directly or indirectly competitive with his or her employer after the employment relationship has ended. Employee noncompetition agreements include forfeiture for competition agreements, but do not include (i) covenants not to solicit or hire employees of the employer; (ii) covenants not to solicit or transact business with customers of the employer; (iii) noncompetition agreements made in connection with the sale of a business or substantially all of the assets of a business, when the party restricted by the noncompetition agreement is an owner of at least a five percent interest of the business who received significant consideration for the sale; (iv) noncompetition agreements outside of an employment relationship; (v) forfeiture agreements; or (vi) agreements by which an employee agrees to not reapply for employment to the same employer after termination of the employee.

“Forfeiture agreement”: an agreement that imposes adverse financial consequences on a former employee as a result of the termination of an employment relationship, regardless of whether the employee engages in competitive activities following cessation of the employment relationship. Forfeiture agreements do not include forfeiture for competition agreements.

“Forfeiture for competition agreement”: an agreement that by its terms or through the manner in which it is enforced imposes adverse financial consequences on a former employee as a result of the termination of an employment relationship if the employee engages in competitive activities.

“Restricted period”: the period of time after the date of cessation of employment during which an employee is restricted by an employee noncompetition agreement from engaging in activities competitive with his or her employer.

(b) To be valid and enforceable, an employee noncompetition agreement must meet the minimum requirements of subsections (i) through (iii) hereof and meet or be capable of being reformed to meet the minimum requirements in subsections (iv) through (viii) hereof.

(i) The agreement must be in writing and signed by both the employer and employee and expressly state that the employee has the right to consult with counsel prior to signing.

(ii) The agreement must, to the extent reasonably feasible, be provided to the employee by the earlier of five business days before the commencement of the employee’s employment or when any formal offer of employment is first made to the employee.

(iii) If the agreement is entered into after commencement of employment but not in connection with the separation from employment, it must be supported by fair and reasonable consideration in addition to the continuation of employment, and notice of the agreement must be provided at least ten business days before the agreement is to be effective. If the agreement is entered into in connection with the separation from employment of the employee, the agreement must expressly provide the employee with seven days to rescind acceptance.

(iv) The agreement must be necessary to protect one or more of the following legitimate business interests of the employer: (A) the employer’s trade secrets, as that term is defined in section 30 of chapter 266, to which the employee had access while employed; (B) the employer’s confidential information that otherwise would not qualify as a trade secret; or (C) the employer’s goodwill.

(v) The agreement must be reasonable in duration in relation to the interests protected and the duration of actual employment. In no event may the stated restricted period exceed six months from the date of cessation of employment, unless the agreement was entered into in connection with the separation from employment of the employee, in which case the duration may not exceed two years from the date of cessation of employment. An agreement may permit the restricted period to be tolled by a court if, and for the time during which, the employee’s breach of the employee noncompetition agreement was neither known to nor reasonably discoverable by the employer.

(vi) The agreement must be reasonable in geographic reach in relation to the interests protected. A geographic reach that is limited to only the geographic area in which the employee, during any time within the last two years of employment, provided services or had a material presence or influence is presumptively reasonable.

(vii) The agreement must be reasonable in the scope of proscribed activities in relation to the interests protected. A restriction on activities that protects a legitimate business interest and is limited to only the specific types of services provided by the employee at any time during the last two years of employment is presumptively reasonable.

(viii) The agreement must be consonant with public policy.

(c) Notwithstanding anything to the contrary in this section, a court may, in its discretion, reform an employee noncompetition agreement so as to render it valid and enforceable, provided, however, that a court may reform the scope of proscribed activities and the geographic reach only if the provision to be reformed was either presumptively reasonable as set forth above or the employer made objectively reasonable efforts to draft the particular provision so that it would be presumptively reasonable as set forth above. Further, a court may decline to enforce some or all of the restrictions in an otherwise valid and enforceable employee noncompetition agreement where necessary to prevent injustice or an unduly harsh result, including those arising from the employee’s economic circumstances.

(d) Any contractual provision that penalizes an employee for defending against or challenging the validity or enforceability of the employee noncompetition agreement is void. The substantive, procedural, and remedial rights provided to the employee in this section are not subject to advance waiver.

(e) No choice of law provision that would have the effect of avoiding the requirements of this section will be enforceable if the employee is, and has been for at least thirty days immediately preceding his or her cessation of employment, a resident of or employed in Massachusetts at the time of his or her termination of employment.

SECTION XXX. The previous section shall apply to employee noncompetition agreements entered into on or after January 1, 2013.”

Clerk #6

Small Business Job Creation Tax Credit

Messrs. Finegold and Rodrigues move to amend the bill (Senate, No. 2350) by inserting after section 30 the following section:-

“SECTION 30A. Chapter 63 of the General Laws is hereby amended by inserting after section 31N the following section:-

Section 31O. As used in this section, the following words shall, unless the context otherwise requires, have the following meanings:--

“Application year”, the calendar year for which a qualifying small business submits the information required for a determination as to a jobs incentive payment.

“Commissioner”, the commissioner of revenue.

“Eligible jobs”, a number determined by first multiplying each of the local jobs created by a small business during a single calendar year by the job qualifier for that job, and then totaling the number for all the local jobs created.

“Full time employee”, a person who is employed for consideration for at least 35 hours per week and whose salary is subject to withholding as provided in chapter 62B.

“Job qualifier fraction”, in the case of either a full-time employee or a part-time employee of a small business, the figure that determines the extent to which that employee is employed in the commonwealth during a single calendar year. The job qualifier fraction for each employer shall be determined by multiplying the following percentages together: (i) the percentage of time that an employee worked while employed by the company expressed as average hours worked per week out of 35 hours, not to exceed 100 per cent; (ii) that employee’s time attributable to work in the commonwealth, as a portion of that employee’s total work for the company; and (iii) the portion of the year the employee worked for the company.

“Local jobs created”, the total number of direct jobs created by a small business during a single calendar year in which the new employees perform their duties in at least 1 in-state location, including jobs performed by persons that are transferred within the company to work at an in-state location from a location based outside the state.

“Part-time employee”, a person who is employed for consideration for less than 35 hours a week and whose salary is subject to withholding as provided in chapter 62B.

“Payment years”, in the case of a small business that is determined to be eligible for a jobs incentive payment, the 3 calendar years following the application year.

“Small business”, a business that had total annual sales in its most recently completed fiscal year of less than five million dollars, or has less than 100 employees, and has a principal place of business in the commonwealth.

“Small business jobs incentive payment”, a business employment incentive payment for qualifying small businesses as provided for in this section.

“Weighted average employment”, for a calendar year, the total number of jobs maintained by a small business in which the employees performed employment services at least 1 in-state location. The number is to be determined by first multiplying each of the individual jobs maintained by the company for that year by the job qualifier fraction for that job and then totaling the number for all of these jobs.

(b) A small business that creates 5 or more eligible jobs in the commonwealth during a single calendar year shall be entitled to a small business jobs incentive payment if its weighted average employment for such year reflects a net increase of at least 5 jobs over the company’s weighted average employment for the previous calendar year. The jobs incentive payment shall be equal to 25 per cent of the amount paid by the company as salary attributable to eligible jobs created by the company in such year to the extent that the salary was subject to Massachusetts withholding pursuant to chapter 62B for such year, multiple by the applicable Massachusetts income tax rate for such salary.  For the purposes of this provision, an eligible job shall be deemed created in the commonwealth on the first day for which Massachusetts withholding is required in connection with the compensation paid to the employee.

(c) The small business jobs incentive payment shall be paid to the small business in 3 equal installments in each of the 3 calendar years commencing with the calendar year subsequent to the application year. If, for the first or second payment year, the company’s weighted average employment falls below its weighted average for the application year, the company shall be disqualified from receiving its second installment payment.  It may still receive its third installment payment if its weighted average employment for its second payment year is above its weighted average employment for its application year.

(d) A small business that seeks a small business jobs incentive payment shall apply to the commissioner to receive such payment on a form to be prescribed by the commissioner.  This form shall reference the necessary information concerning the eligible jobs created by the company in the commonwealth during the application year and also the company’s weighted average employment for such year and the previous calendar year.  The commissioner shall advise the company of his determination in writing.

(e) Not later than March 1 of each calendar year for which a small business has been approved to receive a small business jobs incentive payment, the company shall submit to the commissioner the information necessary to evaluate the company’s previous year weighted employment average.

(f) A small business previously approved to receive a small business jobs incentive payment is entitled to re-apply for an additional payment for a second or third application year.  In such cases, the company may be entitled to receive a small business jobs incentive payment that relates to a different application in the same calendar year. When a company had previously been granted a jobs incentive payment for 3 application years, it shall not request an additional small business jobs incentive payment.

(g) The commissioner shall issue payments, as authorized in subsection (b), without further appropriation.  The commissioner may issue rules and regulations as necessary or helpful to implement this section, including rules and regulations to ensure compliance with this section.”;

and by further inserting, after section 78, the following section:-

“SECTION 78A. Section 30A shall be effective for tax years 2012 to 2016, inclusive.”

Clerk #7

Gateway Cities Job Creation Tax Credit

Messrs. Finegold and Rodrigues move to amend the bill (Senate, No. 2350) by inserting after section 30 the following section:-

“SECTION 30A.  Chapter 63 of the General Laws is hereby amended by inserting after section 31N the following section:-

Section 31O. A manufacturing corporation, or a business corporation engaged primarily in research and development that is a certified project, enhanced expansion project or a manufacturing retention and job growth project, as defined by section 3A of chapter 23A, which is located in a gateway municipality, as defined by section 3A of said chapter 23A, shall be entitled a credit as hereinafter provided against its excise due pursuant to the section 39. The amount of such credit available shall be up to $2500 per new, full-time employee as the term is defined in section 31C of chapter 63.

The credit allowed under this section for any taxable year shall not reduce the excise to less than the amount due under subsection (b) of section 32, subsection (b) of section 39, section 67, or under any act in addition thereto.

Any corporation entitled to a credit for any taxable year in accordance with the provisions of this section may carry over and apply to its excise for any 1 or more of the next succeeding 3 taxable years, the portion, as reduced from year to year, of its credit which exceeds its excise for the taxable year.”

Clerk #8

Massachusetts Digital Games Institute

Mr. Michael O. Moore and Ms. Chandler move to amend the bill (Senate, No. 2350), in Section 2, in item 7066-0099, by inserting at the end thereof the following:-“provided further, that $75,000 shall be expended for Massachusetts Digital Games Institute at Becker College.”.

Clerk #9

Notice Requirements for Self-Storage

Mr. M. Moore moves to amend the bill (Senate, No. 2350) by inserting after section XX the following 9 sections:-

SECTION __. Section 1 of Chapter 105A, as appearing in the 2008 Official Edition, is hereby amended by inserting the following three new definitions:-

“Electronic mail”, an electronic message or an executable program or computer file that contains an image of a message transmitted between two or more computers or electronic terminals and includes electronic messages that are transmitted within or between computer networks from which a confirmation of receipt is received.

"Electronic mail address", means a destination, commonly expressed as a string of characters, consisting of a unique user name or mailbox (commonly referred to as the local part) and a reference to an Internet domain (commonly referred to as the domain part), whether or not displayed, to which an electronic mail message can be sent or delivered.

"Verified mail" means any method of mailing that is offered by the United States Postal Service and that provides evidence of mailing.

SECTION __. Section 1 of Chapter 105A, as so appearing, is hereby amended, in lines 25, 26 and 27, by inserting, after the word “address” in each occurrence, the following words: or electronic mail address

SECTION __. Section 3 of said Chapter 105A, as so appearing, is hereby amended at the end thereof, by striking the third paragraph, in lines 8-12, and inserting the following new paragraph in place thereof:-  The rental agreement shall contain a statement, in bold type, advising the occupant: (a) that property stored in the leased space is not insured by the operator against loss or damage; (b) of the existence of the lien; (c) that property stored in the leased space may be sold to satisfy the lien if the occupant is in default; and (d) that the occupant shall elect whether notification in accordance with this chapter shall be by verified mail or electronic mail.  If the rental agreement contains a limit on the value of property stored in the lessee's storage space, the limit shall be presumed to be the maximum value of the property stored in that space.

SECTION __. Section 4, subsection 1, of Chapter 105A, as so appearing, is hereby amended by inserting, in line 6, after the words regular mail, the following words:- or electronic mail

SECTION __. Section 4, subsection 2, of said chapter, as so appearing, is hereby amended by striking the words “certified mail, return receipt requested” and inserting in place thereof, the following words:- verified mail

SECTION __. Section 4, subsection 2, of Chapter 105A, as so appearing, is hereby amended by inserting, in line 10, after the words “to be notified”, the following words:- , by electronic mail to the last known electronic mail address of any person to be notified,

SECTION __. Section 4 of Chapter 105A, as so appearing, is hereby amended by striking out the subsection (4) in its entirety and inserting the following new subsection in place thereof:- (4) After the expiration of the time given in the notification, an advertisement of the sale must be published once a week for two consecutive weeks on a publicly accessible website identified in the rental agreement. The advertisement must include a description of the property, the name of the person on whose account they are being held, and the time and place of the sale. The sale must take place at least fifteen days after the first publication.

SECTION __. Section 6 of Chapter 105A, as so appearing, is hereby amended by deleting, in line 2, the words “certified mail” and by inserting the following new words:- verified mail or electronic mail.

SECTION __. Section 6 of Chapter 105A, as so appearing, is hereby amended by deleting, in line 6, the word “certified” and by inserting the following new words:- electronic

Clerk #10

Eminent Domain

Mr. Ross moves to amend the bill (Senate, No. 2350) by inserting, after Section XX, the following section:-

“SECTION XX. Chapter 79 of the General Laws, as appearing in the 2010 Official Edition, is hereby amended by inserting after section 1 the following new section:-

Section 1A. The taking of real estate or of any interest therein by right of eminent domain under this chapter or chapter 80A shall be effected only when necessary for the possession, occupation, and enjoyment of land by the public at large or by public agencies and shall not be effected for the purpose of commercial enterprise, private economic development, or any private use of the property. Property shall not be taken from one owner and transferred to another on the grounds that the public will benefit from a more profitable use. Whenever an attempt is made to take property for a use alleged to be public, the question whether the contemplated use is truly public shall be a judicial question and determined as such without regard to any legislative assertion that the use is public. In the event that property taken pursuant to this chapter or chapter 80A is not used for the purpose for which it was taken within 5 years of the taking, the governmental authority that took the property must offer to sell the property to the owner from whom it was acquired, or his or her known or ascertainable heirs or assigns, at the price which was paid for the property or for the fair market value of the property at the time of the sale, whichever is less, and if the offer is not accepted within 180 days from the date it is made, the property may be sold to any other person, but only at public sale after legal notice is given.”.

Clerk #11

Gateway Municipalities

Mr. Ross moves to amend the bill (Senate, No. 2350) by inserting, after Section XX, the following section:-

“SECTION XX. Section 3A of chapter 23A of the General Laws, as so appearing, is hereby amended by striking, in lines 139 and 140, the words ‘below the commonwealth’s average’ and inserting in place thereof the following:- below 100.5 percent of the commonwealth’s average,”.

Clerk #12

Independent Contractors

Mr. McGee moves to amend the bill (S.2350), by inserting the following new section:-

“SECTION ___ The General Laws are hereby amended by inserting after chapter 149, section 147H the following section:-

a) Any individual who has an independently established business as (1) a freelance writer, editor, proofreader or indexer in the publishing industry who works out of his or her own residence, or (2) an artist, whose work constitutes intellectual property to which copyright laws apply and who works out of his or her own residence or studio shall be exempt from the requirements of M.G.L. c. 149, § 148B(2) for purposes of M.G.L. c. 149 and M.G.L. c. 151. This exception applies only to the individual freelancer or artist and not to anyone working with or for that person.

b) The exception from the requirements of M.G.L. c. 149, § 148B for purposes of M.G.L. c. 149 and M.G.L. c. 151 provided in paragraph a of this section shall not apply to an individual who has been coerced, threatened or intimidated into establishing an independent business for an employer for purposes of evading M.G.L. c. 149 or M.G.L. c. 151.”

Clerk #13

Pilot Program for Public Higher Education Placement and Assessment Tests

Mr. Michael O. Moore and Ms. Donoghue move to amend the bill (Senate, No. 2350), in section 4, by inserting after item 7007-1200 the following item:

“XXXX-XXXX    For a pilot program administered by the department of elementary and secondary education, in consultation with the department of higher education, for the 2012-2013 school year for school districts, charter schools, innovation schools, public higher education institutions and educational non-profits dedicated to workforce development to apply for funding to administer basic skills placement or diagnostic assessment tests required by each public higher education institution for entering students.  The school district, charter school, innovation school, public higher education institution or educational non-profits dedicated to workforce development may receive state funding for one administration per student of all of the basic skills test units, including but not limited to reading, writing, and mathematics and aligned remediation supports.  If indicated by a student's scores, the grantee will create an intervention plan for the person to ensure that the student receives the classes and other educational services necessary, included but not limited to online remediation services, for the person to demonstrate postsecondary and workforce readiness at a level that allows the student to advance toward his or her identified postsecondary goals.  At the end of the granting cycle, all grantee shall provide to the department with data of the efficacy of their programs efforts and the department shall report the findings of said reports to the house and senate committees on ways and means, the joint committee on education joint committee on higher education by August of 2013…..$20,000”

Clerk #14

Fair Share Contribution Appeals

Mr. Michael O. Moore moves to amend the bill (Senate, No.  2350) by inserting, after section ____, the following new section:-

SECTION ___. Section 188 of chapter 149 of the General Laws, as appearing in the 2010 Official Edition, is hereby amended by adding the following subsections:-       

(f) The Division of Unemployment Assistance and the Division of Health Care Finance and Policy may waive or mitigate an employer’s Fair Share Contributions, fines, interest, and related fees.

(g) Pending an appeal decision, the Division of Unemployment Assistance shall not continue to accrue or collect interest, penalties or fees on the Fair Share Contribution.

(h) DUA or any entity of the Commonwealth shall not take any funds out of an employer’s bank account if the employer has filed a FSC appeal or is in the process of mediation and is awaiting a decision.

(i) The Division of Unemployment Assistance’s help center staff shall not request identifying information from an employer that is seeking assistance from the Division of Unemployment Assistance helpline nor shall the staff share customer information with the audit department staff. No information recorded by the helpline may be used in an audit proceeding or be used to initiate an audit.

(j) An employer aggrieved by a determination of the Director with respect to its liability for the fair share employer contribution or with respect to the amount it must pay may appeal such determination within 60 days and in the form and manner as specified by the Division of Unemployment Assistance.

(k) Upon completion of a hearing on an appeal with respect to an employer’s liability for the fair share employer contribution or to the amount it must pay, the Division of Unemployment Assistance shall render a written decision within 90 days for an employer with more than 50 full-time equivalent employees and within 30 days for an employer with 50 or fewer full-time equivalent employees.

Clerk #15

Enhanced 911 Surcharge Study

Mr. Michael O. Moore moves to amend the bill (Senate, No. 2350)  by inserting after section XX the following section:-

“The joint committee on telecommunications, utilities and energy, in consultation with the state 911 department and department of revenue, shall study and report on the amount of revenue collected from the current enhanced 911 system surcharge for prepaid wireless service and any uncollected revenue from the current system. The study shall include an investigation on collecting the enhanced 911 system surcharge for prepaid wireless service at the point of sale and an estimate of the annual revenue collected from a prepaid wireless service surcharge at the point of sale. The Joint Committee on Telecommunications, Utilities and Energy shall report its findings and recommendations, together with drafts of legislation necessary to carry the recommendations into effect, by filing the same with the clerks of the House of Representatives and Senate and the House and Senate Committees on Ways and Means not later than November 1, 2012.”

Clerk #16

Historic Rehabilitation Tax Credit

Messrs Downing, Montigny, Welch, Rosenberg, Knapik, Ms. Donoghue, Ms. Chandler and Messrs Finegold and DiDomenico move to amend the bill (S. 2350) by inserting, after section 28, the following new section:-

“SECTION 28A. Section 6J of said chapter 62 of the General Laws, as appearing in the 2010 Official Edition, is hereby amended by striking out, in line 39, the figure “$50,000,000” and inserting in place thereof the following figure:- $75,000,000.”

Clerk #17

Cable Installation

Mr. Downing moves to amend the bill (S. 2350) by inserting, after section 50, the following two sections:-

SECTION 50A. Section 1A of chapter 141 of the General Laws, as appearing in the 2010 Official Edition, is hereby amended by striking out the second paragraph and inserting in place thereof the following paragraph:-

This section shall not apply to:  the work of companies subject to regulation by the department of public utilities or the department of telecommunications and cable, and incorporated for the transmission of intelligence by electricity in installing, maintaining or repairing wires, apparatus, fixtures, or other appliances used by such companies and necessary for, or incident to, their business, whether or not such wires, conduits, apparatus, fixtures or other appliances are on its own premises; or the work of companies primarily engaged in the telecommunications or the information systems industry in connection with the installation, construction, maintenance, repair and renovation of telephone equipment, Internet Protocol enabled service,  cable television service or computer systems.

SECTION 50B. Section 3L of chapter 143 of the General Laws, as appearing in the 2010 Official Edition, is hereby amended by inserting after the last paragraph the following paragraph:-

This section shall not apply to:  the work of companies subject to regulation by the department of public utilities or the department of telecommunications and cable, and incorporated for the transmission of intelligence by electricity in installing, maintaining or repairing wires, apparatus, fixtures, or other appliances used by such companies and necessary for, or incident to, their business, whether or not such wires, conduits, apparatus, fixtures or other appliances are on its own premises; or the work of companies primarily engaged in the telecommunications or the information systems industry in connection with the installation, construction, maintenance, repair and renovation of telephone equipment, Internet Protocol enabled service,  cable television service or computer systems.

Clerk #18

Angel Investors

Messrs. Tarr, Hedlund, Knapik and Ross move to amend the bill (Senate, No. 2350) by inserting after section 28 the following section:—

“SECTION __. Section 6 of chapter 62 of the General Laws, as appearing in the 2010 Official Edition, is hereby amended by inserting after subsection (q) the following new subsection:-

(r) (1) As used in this subsection, the following words shall have the following meanings:--

“Angel investor”, a taxpayer who provides financing for the development, refinement, and commercialization of a product or process and other working capital needs.

“Small business”, a business entity physically located in Massachusetts and employing fewer than 100 workers; provided, not less than 51 per cent of the workers are residents of Massachusetts.

“Start-up expenses”, the expenses for the administration and operation of a business prior to the time the business becomes operational.

(2) An angel investor shall be allowed a credit against the taxes imposed by this chapter equal to 15 per cent of the monetary amount provided to a small business for the start-up expenses associated with the small business; provided, the credit shall be equal to 25 per cent if the small business is physically located in an economic target area pursuant to section 3D of chapter 23A.

(3) Any amount of the credit that exceeds the tax due for a taxable year may be carried forward by the taxpayer to any of the 3 subsequent taxable years.

(4) The total cumulative amount of credits issued in a calendar year pursuant to this subsection shall not exceed an annual cap equal to $10,000,000; provided, the cap will be equal to $5,000,000 beginning January 1, 2015.

(A) Funding for the credit shall be from any remaining amount of consolidated net surplus after complying with clause (a) of section 5C of chapter 29.

(5) The credit authorized in this subsection shall expire on December 31, 2019.

(6) The commissioner shall promulgate regulations necessary for the administration of this subsection.”.

Clerk #19

Cultural Districts and MWIP

Mr. Rosenberg and Ms. Donoghue move to amend the bill (Senate, No. 2350) in section 9, in line 116, by inserting after the word “parking,” the word “signage”; and, in said section 9, in line 122, by inserting after the words “community development” the following:- “projects located in and around cultural districts designated under section 58A of chapter 10”

Clerk #20

Creative Economy Network

Mr. Rosenberg and Ms. Donoghue move to amend the bill (Senate, No. 2350) by inserting after section 9 the following new section:-

SECTION 9A. Said chapter 23A is hereby further amended by adding the following section:-

Section 64. (a) There shall be established within the executive office of housing and economic development a Massachusetts creative economy network, hereinafter referred to as the network, which shall be directed by a state creative economy director. The network shall consist of private, public, and non-profit organizations as well as cultural districts designated under section 58A of chapter 10 engaged in cross industry collaboration between many interlocking industry sectors that provide creative services including, but not limited to, advertising, architecture, or intellectual property products such as arts, films, electronic media, video games, interactive digital media, multimedia, or design. The creative economy director, in consultation with the creative economy council, established under chapter 354 of the acts of 2008, shall establish criteria for participation in the network.

(b) The duties of the network, under the leadership of the creative economy director, shall include: quantifying the creative economy sector and measuring its impact on the state economy; creating a mentorship network within the creative economy sector; developing strategies to increase access to traditional market sectors and within state government; developing a certification for Massachusetts creative economy businesses; increasing opportunities to attract private investment to creative economy businesses through venture capital, microlending, and other means; and marketing and branding the creative economy sector.

(c) The network may accept gifts or grants of money or property from any public, private or non-profit source, which shall be held in trust and used for the purpose of promoting the growth and development of the creative economy sector in Massachusetts.

(d) The creative economy director shall file an annual report with the clerks of the house and senate; the chairs of the house and senate committee on ways and means; the chairs of the joint committee on economic development and emerging technologies; the chairs of the joint committee on tourism, arts, and cultural development; and the chairs of the joint committee on community development and small business on or before January 1. The report shall include an overview of the activities of the network, and an update on the number of creative economy businesses in Massachusetts and their impact on the state economy, and an accounting of gifts or grants held in trust by the network and the uses of any funds expended by the trust.

Clerk #21

First Time Homebuyer Savings Accounts

Messrs. Tarr, Hedlund, Knapik and Ross move to amend the bill (Senate, No. 2350) by inserting, after Section __, the following 7 Sections:-

“SECTION__.  Chapter 23B of the General Laws, as appearing in the 2010 Official Edition, is hereby amended by adding after section 30, the following section:-

Section 31.  The director of the department of housing and community development shall establish a closing costs assistance program for income-eligible first time homebuyers.  The department, subject to appropriation, shall issue grants to qualifying homebuyers up to $2,500 for the purpose of assisting in paying closing costs and other similar fees associated with the purchase of a home.  Said grant may not exceed greater than 100 percent of the documented closing costs in any transaction.  The department shall publish any regulations necessary to achieve the purpose of this section.

Income-eligible first-time homebuyers, for purposes of this section, shall be defined as any person, or persons for those persons purchasing a home jointly, who maintains a first-time home-buying account as designated under section 5B of chapter 26, and then utilizes at minimum $1,000 from said account for such a purchase; provided that said person shall have an income of 90 percent of the median area income as estimated by the U.S. Department of Housing and Urban Development for metropolitan statistical areas or less.

SECTION__.  Chapter 26 of the General Laws, as appearing in the 2010 Official Edition, is hereby amended by adding after section 5A, the following new section: -

Section 5B.  (a) The commissioner of banks shall establish a first-time home-buying program to be administered by financial institutions licensed to do business in the commonwealth.  Such program shall require that new qualifying savings accounts, established by an individual to be designated as a first-time home-buying account, qualify for the benefits prescribed by this section.  Individuals with existing qualifying savings accounts shall be entitled to convert and designate such account as a first-time home-buying account.  The commissioner shall establish regulations defining a qualifying savings account as such an account suitably chosen by the commissioner from existing forms of savings and retirement accounts for the purpose of this section.

(b)  Such program shall allow contributions of up to $4,000 to first-time home-buying accounts, designated as such and regulated by the commissioner; provided, that such contributions shall not be considered taxable income and shall be deducted under subsection (a) of section 3 of chapter 62.

(c)   Under said program, balances of up to $5,000 in qualifying savings accounts established prior to being designated as a first-time home-buying account shall be credited in the first taxable year following the designation under subsection (m) of section 6 of chapter 62.

(d)  Qualifying distributions to an individual from a first-time home-buying account shall not be considered taxable income under section 2 of chapter 62.  Qualifying distributions shall mean distributions for qualified first-time homebuyer expenses as defined by section 72(t)(8) of the Internal Revenue Code, as it may be amended from time to time.

Distributions to an individual that do not qualify under this subsection shall be considered taxable income under section 2 of chapter 62 and shall also subject to a penalty of not more than 10 percent.  Penalties shall be administered by the commissioner and shall be available to the closing cost assistance program fund created under section 31 of chapter 23B.

SECTION__.  Subdivision (1) of subsection (d) of section 2 of chapter 62, as so appearing, is hereby amended by adding after the words “section sixty-two” the following:- , two hundred and nineteen

SECTION__.  Subdivision (1) of subsection (d) of section 2 of chapter 62, as so appearing, is hereby amended by striking subparagraph (F) in its entirety.

SECTION__.  Subdivision (3) of subsection (a) of section 2 of chapter 62, as so appearing, is hereby amended by adding at the end thereof the following new subparagraph:-

(D) Effective on and after January 1, 2013, any qualifying distribution from a designated first-time home-buying account, as defined by section 5B of chapter 26, shall not be subject to taxes imposed by this chapter; provided however, that any distribution for expenses not exempt from taxation, as defined by section 5B of chapter 26, shall be considered taxable income under this chapter.

SECTION__.  Subparagraph (B) of section 3 of chapter 62, as so appearing, is hereby amended by adding at the end thereof the following new subdivision:-

(16) Amount expended by an individual for contributions to a qualifying savings account, designated as a first-time home-buying account, pursuant to section 5B of chapter 26, not to exceed $4,000 for the taxable years beginning on or after January 1, 2013.

SECTION__.  Section 6 of chapter 62, as so appearing, is hereby amended by inserting at the end thereof the following new subsection:-

(m)  A taxpayer shall be allowed a credit against the taxes imposed by this chapter equal to the taxes paid in any one year prior to January 1, 2013 for contributions up to $5,000 into a qualifying savings account converted and designated as a first-time home-buying account, pursuant to section 5B of chapter 26.”

Clerk #22

Energy Conservation Financing

Messrs. Downing and Knapik move to amend the bill (S. 2350) by striking out section 10 and inserting in place thereof the following section:-

SECTION 10. Chapter 23G of the General Laws is hereby amended by adding the following section:-

Section 45. There shall be established within the agency a commonwealth advanced manufacturing futures program.  The program shall support commonwealth companies engaged in manufacturing and shall be administered in a manner that takes into account the needs of manufacturers in all regions of the commonwealth and supports growth in the manufacturing sector statewide. The agency, in consultation with the secretary of housing and economic development and the Massachusetts advanced manufacturing collaborative established in section 10B of chapter 23A, shall design and implement the program. The program shall be eligible to receive funds as appropriated by the general court, including from the Manufacturing Fund established in section 98 of chapter 194 of the acts of 2011, the board, federal grants and programs and transfers, grants and donations from state agencies, foundations and private parties to be held in a separate account or segregated from other funds.

The program shall: (i) promote the development of advanced manufacturing through supporting technical assistance for small and mid-sized manufacturers; (ii) foster collaboration and linkages among larger manufacturing companies and smaller supplier manufacturers; (iii) advance workforce development initiatives through training, certification and educational programs; and (iv) encourage development of innovative products, materials and production technologies by manufacturers through the transfer of technological innovations and partnerships with research universities, colleges and laboratories.

The agency shall, through grants, contracts or loans, administer the program for the purpose of facilitating growth and competitiveness in the field of manufacturing. Loans under the program may be made to manufacturing companies. Grants under this program shall include consideration of, but shall not be limited to:-

(i) improving access to technical assistance for small and mid-sized manufacturers, including launching pilot demonstrations of best practices in delivering innovation-based technical assistance;

(ii) encouraging the adoption of new technologies and advanced manufacturing capabilities into existing companies to improve manufacturing processes and operations;

(iii) educating individuals about opportunities for career advancement within high tech and advanced manufacturing through middle school and high school education to support the future manufacturing worker pipeline;

(iv) education and skills training through individualized career pathways programs that develop skills and certifications for career growth and opportunities for available jobs or job openings that are anticipated in manufacturing, including internships and on the job training which result in an employer or industry recognized credentials and ultimate job placement;

(v) fostering academic and industry collaboration, including encouraging technology transfer and commercialization efforts between not-for-profit research institutions, research universities, colleges and laboratories and advanced and high-tech manufacturers; and

(vi) supporting and partnering with existing systems within the commonwealth, including the Massachusetts Manufacturing Extension Partnership, the Massachusetts Technology Collaborative, state workforce investment board and regional employment boards, vocational schools, community colleges and other higher education institutions.

The agency shall solicit applications through a request for proposals and shall review the applications according to that criteria; provided, however, that the applications, at a minimum, shall include: (a) a description of the parties involved in the project, including the professional expertise and qualifications of the principals; (b) a description of the scope of work that shall be undertaken by each party involved in the project; (c) the proposed budget, including verification of funding from other sources; (d) a statement of the project objective, including specific information on how the project shall enhance the competitiveness of the manufacturer or manufacturing sector and create or preserve jobs; (e) a statement that sets forth the plan of procedure, the facilities and resources available or needed for the project and the proposed commencement and termination dates of the project; (f) a description of the expected significance of the project, including the estimated number of manufacturers or workers served and the estimated number of jobs that could be created, retained or filled as a result of the project; (g) timely deadlines for the submission of applications and recommendations of grant awards or contracts, including provisions for an expedited process of consideration and recommendation in instances when the secretary of housing and economic development certifies the need for timely evaluation and disposition of the application; and (h) any other information that the agency shall deem necessary.

The agency shall reach agreement with each eligible entity that receives a grant or enters into a contract under this section on performance measures and indicators that shall be used to evaluate the performance of the eligible entity in carrying out the activities described in its application or any other indicators determined to be necessary to evaluate the performance of the eligible entity. Each eligible entity shall submit an annual report for the duration of the program or partnership funded through the collaborative for its review.

The agency shall be reimbursed from the fund for all reasonable and necessary direct costs and expenses incurred in any fiscal year associated with its administration, management and operation of the fund, including reasonable staff time and out-of-pocket expenses and the reasonable and approved administrative costs.

The agency may promulgate such rules and regulations as are necessary to implement the purposes of the program, including procedures describing the application process and criteria to be used in evaluating applications for grants under this section.

The agency, in consultation with the collaborative under section 10B of chapter 23A, shall submit an annual report to the clerks of the house of representatives and the senate who shall forward the report to the senate and house committees on ways and means, the joint committee on economic development and emerging technologies and the joint committee on labor and workforce development on or before December 31. The report shall include a current assessment of the progress of each program funded through the manufacturing grant program and the progress of the advanced manufacturing collaborative activity;

And by striking out sections 12 and 26;

And by inserting after section 78 the following section:-

SECTION 78A. The department of energy resources and the attorney general shall jointly study the extent to which currently available financing programs for energy efficiency projects adequately serve the needs of large commercial and industrial customers.  The study shall be based on the best available technical, regulatory and economic analysis. The study shall include a review of current energy efficiency programs in the commonwealth and the Property Assessed Clean Energy (PACE) Program in other states or regions, and shall concentrate on such practices in states with restructured electricity markets. The study shall consider existing barriers to the effective implementation of PACE in Massachusetts. The study shall review any studies already performed, and shall take into consideration any studies currently being conducted by state or regional groups.  The study shall identify potential problems and recommend possible solutions to be implemented before the commonwealth is authorized to issue bonds to fund a loan program for energy conservation projects under the PACE Program.  The department and the attorney general shall publish a report of their findings and recommendations on their respective websites, and shall submit a copy of the report to the clerks of the house of representatives and the senate who shall forward the copy of the report to the joint committee on telecommunications, utilities and energy, by December 15, 2012.

Clerk #23

MassWorks Infrastructure Grants

Ms. Fargo moves to amend the bill (Senate, No. 2350) by inserting, after the word “preferred” in line 127 the following words:- “Provided further that projects meeting the guiding principle of the state roadway design guidelines, as defined in The Project Development and Design Guide, which states that designers and decision-makers are encouraged to fully consider and promote multiple modes of  transportation including but not limited to pedestrian, bicycle, and forms of public transportation and other transportation-related contributions that increase active lifestyles that improve public health and decrease childhood and adult obesity throughout the planning, design, and construction phases of projects shall be preferred.”

Clerk #24

Commercial Registration Vehicle Fees

Messrs. Tarr, Hedlund, Knapik and Ross move to amend the bill (Senate, No 2350) by inserting after Section 45 the following Section:—

“SECTION __.  Section 5 of chapter 90 of the General Laws, as appearing in the 2010 Official Edition, is hereby amended by adding at the end thereof the following new subsections:

(i) Notwithstanding any general or specific law to the contrary, the registrar shall not increase any individual fee by more than 2.5 per cent in a calendar year.

(j) The registrar shall offer a discount for any person registering 5 or more units in a calendar year. For the purposes of this section, a unit shall include: any vehicle subject to a commercial normal, commercial reserved, commercial, vanity, snow removal, hearse, limited use, auto home normal, auto home reserved, auto home vanity, bus normal, bus reserved, bus vanity, livery normal, livery limited use, livery reserved, livery vanity, semi trailer normal, semi trailer reserved, trailer normal, trailer reserved, taxi normal, taxi limited used, taxi reserved, or van pool normal registration. This discount shall be in an amount of no less than 10 per cent of each registration fee that such person would otherwise incur.

(k) The registrar shall issue a report to the legislature within 90 days of the acceptance of this act. This report shall offer recommendations to reduce the cost of operating a commercial vehicle or unit in Massachusetts in order to promote competition with neighboring states. This report shall be submitted to the chairs of the joint committee on transportation.”

Clerk #25

Tax Credit for Employment of Veterans

Messrs. Finegold, Rush and Rodrigues move to amend the bill (Senate, No. 2350) by inserting after section 30 the following section:-

“SECTION 30A. Chapter 63 of the General Laws is hereby amended by inserting after section 31N the following section:-

Section 31O. (a) As used in this section, the following words shall, unless the context otherwise requires, have the following meanings:--

 “Qualified veterans”, a Massachusetts resident who: (i) was a member of the United States Armed Forces, a member of the Massachusetts national guard, or a member of any reserve component of the United States Armed Forces; (ii) served on active duty in connection with the Vietnam Conflict, Operation Desert Storm, Operation Enduring Freedom, or Operation Iraqi Freedom; (iii) who has provided the taxpayer with documentation showing honorable discharge; and (iv) was initially hired by the taxpayer on or after January 1, 2012.

“Sustained employment”, a period of employment that is at least 185 days during a taxable year.

            (b) For each taxable year on or after January 1, 2012, each taxpayer is entitled to a credit against the excise due under this chapter in an amount equal to 5 per cent, but in no event to exceed $600, of the gross wages paid by the taxpayer to a qualified veteran in the course of that veteran’s sustained employment during the taxable year.

 (c) If a taxpayer is subject to a minimum excise under this chapter, the amount of credit allowed shall not reduce the excise to an amount less than the minimum excise.

 (d) A taxpayer entitled to a credit under this section for any taxable year may carry over and apply to its excise for any 1 or more of the next succeeding 5 taxable years, the portion, as reduced from year to year, of those credits which exceed the excise for the taxable year.  The tax credit shall be applied to the earliest year for which there is a tax liability.  If there are credits for more than one year that are available to offset a liability, the earlier credit shall be applied first.

(e) A taxpayer that has previously been approved to receive a credit under this section shall not be eligible to receive said payment for more than 1 calendar year.  A taxpayer may apply to receive a credit under this section that relates to a different application in the same calendar year or a different application in a different calendar year.”

Clerk #26

Judicial Discretion for Wage Violations

Messrs. Tarr, Hedlund, Knapik and Ross move to amend the bill (Senate, No. 2350) by inserting after section_, the following 5 sections:—

“SECTION _. Section 27 of chapter 149 of the General Laws, as appearing in the 2010 Official Edition, is hereby amended by striking out the last paragraph and inserting in place thereof the following paragraph:           

‘Any employee claiming to be aggrieved by a violation of this section may, at the expiration of 90 days after the filing of a complaint with the attorney general, or sooner if the attorney general assents in writing, and within 3 years after the said violation, institute and prosecute in his own name and on his own behalf, or for himself and for others similarly situated, a civil action for injunctive relief, for any damages incurred, and for any loss of wages and other benefits. Any employee so aggrieved and who prevails in such an action shall if said violation be willful, be awarded triple damages, as liquidated damages, for any loss of wages and other benefits; and the employee shall also be awarded the costs of the litigation and reasonable attorneys' fees; provided, further, that any employee so aggrieved and who prevails in such an action if said violation is not willful, shall be awarded damages as determined by the court for any loss of wages and other benefits; and the employee may also be awarded the costs of the litigation and reasonable attorneys' fees.’

SECTION _. Section 27F of said chapter 149, as so appearing, is hereby amended by striking out the last paragraph and inserting in place thereof the following paragraph:

‘Any employee claiming to be aggrieved by a violation of this section may, at the expiration of 90 days after the filing of a complaint with the attorney general, or sooner if the attorney general assents in writing, and within 3 years after the said violation, institute and prosecute in his own name and on his own behalf, or for himself and for others similarly situated, a civil action for injunctive relief, for any damages incurred, and for any loss of wages and other benefits. Any employee so aggrieved and who prevails in such an action shall if said violation be willful, be awarded triple damages, as liquidated damages, for any loss of wages and other benefits; and the employee shall also be awarded the costs of the litigation and reasonable attorneys' fees; provided, further, that any employee so aggrieved and who prevails in such an action if said violation is not willful, shall be awarded damages as determined by the court for any loss of wages and other benefits; and the employee may also be awarded the costs of the litigation and reasonable attorneys' fees.’

SECTION _. Section 27G of said chapter 149, as so appearing, is hereby amended by striking out the last paragraph and inserting in place thereof the following paragraph:

‘Any employee claiming to be aggrieved by a violation of this section may, at the expiration of 90 days after the filing of a complaint with the attorney general, or sooner if the attorney general assents in writing, and within 3 years after the said violation, institute and prosecute in his own name and on his own behalf, or for himself and for others similarly situated, a civil action for injunctive relief, for any damages incurred, and for any loss of wages and other benefits. Any employee so aggrieved and who prevails in such an action shall if said violation be willful, be awarded triple damages, as liquidated damages, for any loss of wages and other benefits; and the employee shall also be awarded the costs of the litigation and reasonable attorneys' fees; provided, further, that any employee so aggrieved and who prevails in such an action if said violation is not willful, shall be awarded damages as determined by the court for any loss of wages and other benefits; and the employee may also be awarded the costs of the litigation and reasonable attorneys' fees.’

SECTION _. Section 27H of said chapter 149, as so appearing, is hereby amended by striking out the last paragraph and inserting in place thereof the following paragraph:

‘Any employee claiming to be aggrieved by a violation of this section may, at the expiration of 90 days after the filing of a complaint with the attorney general, or sooner if the attorney general assents in writing, and within 3 years after the said violation, institute and prosecute in his own name and on his own behalf, or for himself and for others similarly situated, a civil action for injunctive relief, for any damages incurred, and for any loss of wages and other benefits. Any employee so aggrieved and who prevails in such an action shall if said violation be willful, be awarded triple damages, as liquidated damages, for any loss of wages and other benefits; and the employee shall also be awarded the costs of the litigation and reasonable attorneys' fees; provided, further, that any employee so aggrieved and who prevails in such an action if said violation is not willful, shall be awarded damages as determined by the court for any loss of wages and other benefits; and the employee may also be awarded the costs of the litigation and reasonable attorneys' fees.’

SECTION _. Section 150 of said chapter 149, as so appearing, is hereby amended by striking out the last paragraph and inserting in place thereof the following paragraph:

‘Any employee claiming to be aggrieved by a violation of sections 33E, 148, 148A, 148B, 150C, 152, 152A or 159C or section 19 of chapter 151 may, at the expiration of 90 days after the filing of a complaint with the attorney general, or sooner if the attorney general assents in writing, and within 3 years after the said violation, institute and prosecute in his own name and on his own behalf, or for himself and for others similarly situated, a civil action for injunctive relief, for any damages incurred, and for any loss of wages and other benefits. Any employee so aggrieved and who prevails in such an action shall if said violation be willful, be awarded triple damages, as liquidated damages, for any loss of wages and other benefits; and the employee shall also be awarded the costs of the litigation and reasonable attorneys' fees; provided, further, that any employee so aggrieved and who prevails in such an action if said violation is not willful, shall be awarded damages as determined by the court for any loss of wages and other benefits; and the employee may also be awarded the costs of the litigation and reasonable attorneys' fees.’”.

Clerk #27

Regulatory Reform

Messrs. Tarr, Hedlund, Knapik and Ross move to amend the bill (Senate, No. 2350) by inserting, after Section __, the following five Sections:-

“SECTION__. Chapter 3 of the General Laws, as appearing in the 2010 Official Edition, is hereby amended by inserting at the end thereof the following sections: -

Section 70.  The following words and phrases, as used in this section and section 71, shall have the following meanings unless a different meaning is required by the context:

“Agency”, any department, board, commission, division or authority of the state government or subdivision of any of the foregoing, or official of the state government, authorized by law to make regulations or to conduct adjudicatory proceedings, but shall not include the following: the legislative and judicial departments; the governor and council; military or naval boards, commissions or officials; the department of correction; the department of youth services; the parole board; the division of dispute resolution of the division of industrial accidents; the personnel administrator; the civil service commission; and the appellate tax board.

“Committee”, the joint committee on state administration and regulatory oversight of the general court.

(a) An agency shall file a copy of an adopted rule with the committee at the same time it is filed with the secretary of state.

(b) The committee may examine rules in effect and newly adopted rules to determine whether:

(1) the rule is a valid exercise of delegated legislative authority;

(2) the statutory authority for the rule has expired or been repealed;

(3) the rule is necessary to accomplish the apparent or expressed intent of the specific statute that the rule implements;

(4) the rule is a reasonable implementation of the law as it applies to any affected class of persons; and

(5)  the agency complied with the regulatory analysis requirements of section 5A of chapter 30 and the analysis properly reflects of the of the rule.

(c) The committee may request information from an agency necessary to exercise its powers under subsection (b).  The committee shall consult with joint committees of the general court with jurisdiction over the subjects of the rule or regulation under review.

Section 71.  (a) Not later than 30 days after receiving a copy of an adopted rule from an agency under section 70, the committee may: (1) approve the adopted rule or regulation; (2) disapprove the rule or regulation and propose an amendment to the adopted rule or regulation; or (3) disapprove the adopted rule or regulation.

(b) If the committee approves an adopted rule or regulation or does not disapprove and propose an amendment under subsection (a)(2) or disapprove under subsection (a)(3), the adopted rule shall become effective on the date specified.

(c) If the committee proposes an amendment to the adopted rule or regulation under subsection (a)(2), the agency may make the amendment and resubmit the rule or regulation, as amended, to the committee.  The amended rule or regulation must be one that the agency could have adopted on the basis of the record in the rule or regulation making proceeding and the legal authority granted to the agency. The agency shall provide an explanation for the amended rule or regulation as provided in section 5A. An agency is not required to hold a hearing on an amendment made under this subsection. If the agency makes the amendment, it shall also give notice to the secretary of state for publication of the rule or regulation, as amended, in the Massachusetts Register.  The notice must include the text of the rule or regulation as amended. If the committee does not disapprove the rule or regulation, as amended, or propose a further amendment, the rule or regulation shall become effective on the date specified.

(d) If the committee disapproves the adoption of a rule under subsection (a)(3), the adopted rule becomes effective on adjournment of the next regular session of the General Court unless before the adjournment the General Court enacts legislation sustaining the action of the committee.

(e) An agency may withdraw the adoption of a rule by giving notice of the withdrawal to the committee and to the secretary of state.  A withdrawal under this subsection terminates the rulemaking proceeding with respect to the adoption, but does not prevent the agency from initiating a new rulemaking proceeding for the same or substantially similar adoption.

SECTION__.  Section 2 of chapter 30A of the General Laws, as appearing in the 2010 Official Edition, is hereby amended by inserting, in line 5, after the word “right” the following:- ; or, (d) the regulation has an economic impact on small businesses and an estimate of its fiscal effect will be filed with state secretary pursuant to section 5

SECTION__.  Said section 2 of said chapter 30A is hereby amended by inserting, in line 29, after the word “consideration” the following:-and the full text of said small business impact statement

SECTION__. Section 3 of said chapter 30A is hereby amended by inserting, in line 27, after the words “include the” the following:- statement of small business consideration and the full text of said

SECTION__. Said chapter 30A is hereby amended by striking section 5A, in its entirety, and inserting in place thereof the following sections:-

Section 5A.  (a) In addition to a small business impact statement, an agency shall prepare a subsequent regulatory analysis for a proposed rule or regulation if, within 60 days after the published notice of the proposed rule or regulation adoption, a written request for the analysis is filed in the office of the secretary of state by the governor, the executive office of administration and finance, the joint committee on state administration and regulatory oversight, or 300 interested persons signing the request.  The secretary of state shall immediately forward to the agency a certified copy of the filed request.

(b)  Except to the extent that the written request expressly waives one or more of the following, the regulatory analysis must contain:

(1) an analysis of the benefits and costs of a reasonable range of regulatory alternatives reflecting the scope of discretion provided by statute authorizing the rule or regulation; and

(2) a determination whether the benefits of the proposed rule or regulation justify the costs of the proposed rule or regulation  and the proposed rule or regulation will achieve the objectives of the authorizing statute in a more cost effective manner, or with greater net benefits, than other regulatory alternatives.

(c) An agency preparing a regulatory analysis under this section shall prepare a concise summary of the analysis.

(d) An agency preparing a regulatory analysis under this section shall submit the analysis to the governor, the executive office of administration and finance, the joint committee on state administration and regulatory oversight, or, if applicable, to the interested persons signing the request under subsection (a).

Section 5B.  (a) Each agency shall review its rules and regulations at least once every 2 years after their publication as the final rules or regulations to ensure that those rules and regulations minimize economic impact on small businesses in a manner consistent with the stated objectives of applicable statutes.

(b) In reviewing a rule or regulation to minimize economic impact of the rule or regulation on small businesses, the agency shall file a regulatory review report which considers the following factors:

(1) the continuing need for the rule or regulation and the effectiveness of the rule or regulation in achieving its objectives, including a summary of any available data supporting the conclusions reached;

(2) the nature of complaints or comments received concerning the rule or regulation from the public during the previous 6 years, including any petitions for waiver of the rule tendered to the agency or granted by it;

(3) alternative solutions to the complaints or comments and the reasons they were rejected or the changes made in the rule or regulation in response to those complaints or comments and the reasons for the changes

(4) the complexity of the rule or regulation;

(5) the extent to which the rule or regulation overlaps, duplicates or conflicts with other federal, state and local governmental rules and regulations;

(6) the length of time since the rule or regulation has been enacted, changed, amended or modified; and

(7) the degree to which technology, economic conditions or other factors have changed in the subject areas affected by the rule or regulation.

(c)  A copy of the report shall be filed with the joint committee on state administration and regulatory oversight and shall be available for public inspection.”

Clerk #28

Farm Capital Loan Fund

Mr. Rosenberg moves to amend the bill (Senate, No. 2350) by inserting after section 75 the following new section:-

SECTION 75A. Notwithstanding any general or special law to the contrary, the comptroller shall transfer $5,000,000 from the General Fund to the Farm Capital Loan Fund established in section 29 of chapter 20 of the General Laws.

Clerk #29

Unemployment Insurance Improvements

Messrs. Tarr, Hedlund, Knapik and Ross move to amend the bill (Senate, No. 2350) by inserting after Section_  the following 6 sections:-

“SECTION__.  Subsection (i) of section 14 of chapter 151A, as appearing in the 2010 Official Edition, is hereby amended by striking out paragraph (1) and inserting in place thereof the following paragraph:

‘With respect to calendar years beginning on or after January 1, 2008, the experience rate of an employer qualifying therefore under subsection (b) shall be the rate which appears in the column headed by the unemployment compensation reserve percentage as of the applicable computation date and on the line with the applicable employer account reserve percentage as set forth in the experience rate table:

Clerk #30

Older Workers Access to Training

Mr. Wolf moves to amend the bill, in Section 14, line 990, by inserting after the words “adults” the following:-“including programs that focus on the recruitment, training, and employment of older workers;”

Clerk #31

Recruitment, Training and Employment of Older Workers

Mr. Brownsberger, Ms. Jehlen, Mr. Eldridge and Mr. Joyce move to amend the bill in section 14, line 999, by striking the word “and” and by inserting after the words “employers in a region” the following:- “, and (x) programs that focus on the recruitment, training and employment of older workers over the age of 45”.

Clerk #32

Adult Education Providers

Mr. Wolf moves to amend the bill, in section 14, in line 981, by inserting after the word “schools,” the following: -  “community-based organizations including adult basic education providers,”  and further in line 986, by inserting after the word “minimum,” the following: -  “at least 1 community-based organization or other non-profit that provides adult basic education or college bridge programming,”

Clerk #33

Workforce Competitiveness Trust Fund Surplus

Sen. Wolf moves to amend the bill, by inserting after Section 75, the following new section:-

Section XX.  Notwithstanding any general or special law to the contrary, after complying with clause (a) of section 5C of chapter 29 of the General Laws, the comptroller shall dispose of the consolidated net surplus in the budgetary funds for fiscal year 2012 by transferring $10,000,000 to the Workforce Competitiveness Trust Fund, established in section 2 WWW of chapter 29.

Clerk #34

Auto Body Labor Rates

Mr. Rush moves to amend the bill (Senate No. 2350) by inserting after SECTION 83 the following new Section:-

SECTION [xx]. Chapter 100A of the General Laws, as appearing in the 2010 Official Edition, is hereby amended by adding the following section:-

Section 11. The commissioner of the division of insurance, in consultation with the commissioner of consumer affairs and business regulation, shall determine auto body labor rates for registered motor vehicle repair shops. The rates shall be the average of those rates of Connecticut, Maine, New Hampshire, Rhode Island and Vermont. The commissioner of insurance shall have the discretion to adjust the auto body labor rate not more than 5 per cent greater or 5 per cent less than said average. The commissioner, in consultation with the commissioner of consumer affairs, shall review said automobile labor rate once every 3 years to make readjustments as necessary. The commissioner shall report his findings, with the clerks of the house of representatives and the senate and the joint committee on financial services not later than December 31 of the year the adjustment is made. The division of insurance shall adopt, amend or repeal regulations to aid in the administration and enforcement of this section.

SECTION [xx]. Section 113B of chapter 175B of the General Laws, as appearing in the 2010 Official Edition, is hereby amended by inserting, after the word “commissioner” in line 14, the following:- ; provided, however, that auto body labor rates, calculated pursuant to section 11 of chapter 100A, shall not be included when considering programs to control costs and expenses.

Clerk #35

Pricing Laws Commission

Mr. Rush moves to amend the bill (Senate No. 2350) by inserting after SECTION 83 the following new Section:-

SECTION [xx].  (a) Notwithstanding any general or special law to the contrary, there is hereby created a commission that shall investigate the economic impact of the Commonwealth’s minimum pricing laws on businesses and residents within the Commonwealth. The commission shall analyze the additional costs, if any, incurred by Massachusetts residents as compared to businesses and residents of neighboring states. 

(b) The commission shall consist of the secretary of the executive office of administration and finance or his designee; the commissioner of the department of revenue or his designee; the director of the department of agriculture or his designee; the treasurer or his designee; the house and senate chairs of the joint committee on revenue, who shall co-chair the commission; a representative of the Retailers Association of Massachusetts; a representative of the Massachusetts Chamber of Commerce; a representative appointed by the Governor from each of the industries currently impacted by minimum pricing laws, including the dairy, alcohol and tobacco industries; an individual with an expertise in finance or consumer economics; and a representative of the New England Convenience Store Association as appointed by the Governor. The commission shall adopt rules and establish procedures it considers necessary for the conduct of its business. No action of the commission shall be considered official unless approved by a majority vote of the commission members.

(c) In the course of its investigation, the commission shall: (1) examine the minimum pricing laws in existence in the Commonwealth and the purpose behind their initial creation; (2) examine the minimum pricing laws in existence in the Commonwealth’s neighboring states, if any; (3) provide an analysis of the impact of the Commonwealth’s minimum pricing laws on the cost and price of products so regulated; (4) provide an analysis of the impact of the neighboring states’ minimum pricing laws on the cost and price of products so regulated; (5) develop recommendations as to whether the Commonwealth’s minimum pricing laws continue to serve their original purpose and whether such laws put the Commonwealth and its businesses and residents at a competitive disadvantage as compared to neighboring states; (6) determine whether the Commonwealth’s minimum pricing laws benefit certain businesses as opposed to others by creating subsidies of unnecessarily large profit.

(d) The commission may hold public hearings to assist in the collection and evaluation of data and testimony.  

(e) Any research, analysis or other staff support that the commission reasonably requires shall be provided by the executive office of administration and finance and its agencies.

(f) The commission shall prepare a written report detailing its findings and recommendations, together with drafts of legislation, as may be necessary to carry those recommendations into effect. The commission shall submit its initial report to the governor, the secretary of the executive office of administration and finance, the clerks of the senate and house of representatives, the chairs of the house and senate committees on ways and means and the joint committee on revenue not later than 1 year after the effective date of this act.

 

 

Clerk #36

Bottle Bill Update

Mr. Hedlund moves that the bill be amended by inserting at the end thereof the following new sections:-

SECTION XX. Section 321 of chapter 94 of the General Laws, as appearing in the 2008 Official Edition, is hereby amended by inserting after the words "carbonated soft drinks", in line 4, the following words:- "noncarbonated beverages including mineral water, flavored and unflavored water, vitamin water, and other water beverages, tea, sports drinks, isotonic drinks; and all other non-alcoholic carbonated and noncarbonated drinks in liquid form intended for human consumption, except milk and beverages that are primarily derived from dairy products, infant formula, and FDA-approved medicines."

SECTION XX. Paragraph 3 of said section 321 of said chapter 94, as so appearing, is hereby amended by striking out the last sentence and inserting in place thereof the following sentence:- This definition shall not include containers made of paper-based biodegradable material and aseptic multi-material packaging.

SECTION XX. Said section 321 of said chapter 94, as so appearing, is hereby further amended by inserting after the definition of "Plastic bottle" the following definition:-

"Redemption center", any business whose primary purpose is the redemption of beverage containers and is not ancillary to any other business,

SECTION XX. Said section 321 of said chapter 94, as so appearing, is hereby further amended by inserting after the definition of "Reusable beverage container" the following definition:-

"Small dealer", any person or business, including any operator of a vending machine, who engages in the sale of beverages in beverage containers to consumers in the commonwealth, whose operating premises are less than 4000 square feet.

SECTION XX. Section 323 of said chapter 94, as so appearing, is hereby amended by inserting before the first sentence of paragraph (e) the following sentence:- The executive office of environmental affairs shall promulgate rules and regulations for the licensure of redemption centers, and may set fees for the licensing of such redemption centers.

SECTION XX. Paragraph (c) of said section 323 of said chapter 94 of the General Laws, as so appearing, is hereby amended by striking out the words "one cent" and inserting in place thereof the words "three and one quarter cents" and by adding the following sentence:- The handling fee shall be reviewed semi-annually by the secretary of the executive office of energy and environmental affairs and adjustments made to reflect increases in costs incurred by redemption facilities.

SECTION XX. Paragraph (d) of said section 323 of said chapter 94, as so appearing, is hereby amended by striking out the words "one cent" and inserting in place thereof the words "three and one quarter cents" and by adding the following sentence:-

The handling fee shall be reviewed semi-annually by the secretary of the executive office of energy and environmental affairs and adjustments made to reflect increases in costs incurred by redemption facilities.

SECTION XX. Said section 323 of said chapter 94, as so appearing, is hereby further amended by inserting after the word "civil", in line 73, the words "or administrative".

SECTION XX: Notwithstanding any general or special law to the contrary, the secretary of the executive office of energy and environmental affairs shall, on or before January 1, 2013, promulgate regulations providing small dealers as defined herein with the ability to seek exemptions from accepting empty deposit containers. Said regulations shall consider at least the health and safety of the public; the convenience for the public, including standards governing distribution of centers by population or by distance or both, the size and storage capacity of the dealer(s) to be served by the redemption center and the size and storage capacity of the redemption center. The order approving a local redemption center license must state the dealers to be served and the kinds, sizes and brand names of empty beverage containers that the center accepts.

SECTION XX. Section 327 of said chapter 94 of the General Laws, as so appearing, is hereby amended by inserting after the first paragraph the following paragraphs:-

The department of environmental protection may enforce the provisions of section 321; paragraphs (a) through (f), inclusive, of section 322; paragraph (i) of section 323; section 323A; section 323F; section 324 and section 325. Any bottler, distributor, redemption center, or dealer who violates any of the foregoing provisions shall be subject to an administrative penalty for each violation of not more than $1,000.

The department of revenue may enforce the provisions of paragraphs (g) and (h) of section 323 and sections 323B to 323E, inclusive. Any bottler, distributor, redemption center, or dealer who violates any of the foregoing provisions shall be subject to an administrative penalty for each violation of not more than $1,000.

SECTION XX. Said section 327 of said chapter 94 of the General Laws, as so appearing, is hereby further amended by inserting after the word "civil", in line 14, the words "or administrative".

SECTION XX. Said section 322 of said chapter 94 as so appearing, is hereby amended by inserting after the words "five cents” the sentence “Unless the bottler otherwise elects, the provisions of this section shall not apply to exempted beverages.”

SECTION XX. This act shall take effect on January 15, 2013.

Clerk #37

Bona Fide Corporations

Mr. Hedlund moves that the bill be amended by inserting at the end thereof the following new sections:-

SECTION XX. Chapter 149 of the General Laws is hereby amended by inserting after Section 148B the following section:

 

Section 148C. (a) For the purposes of this Chapter and Chapter 62B, 151 and 152, an individual performing any service shall be considered to be an employee unless:

  1. the individual meets the requirements of section 148B(a), or
  2. the individual operates by means of a bona fide corporation.

(b) For the purpose of Chapter 151A, an individual performing any service shall be considered to be an employee unless:

  1. the individual meets the requirements of Chapter 151A, section 2, or
  2. the individual operates by means of a bona fide corporation.

(c) A corporation is deemed bona fide if it is shown that

  1. Articles of incorporation have been filed by the corporation;
  2. the corporation is in good standing with the Secretary of the Commonwealth of Massachusetts;
  3. the corporation includes services rendered on federal and applicable state income tax schedules as an independent business or profession;
  4. the corporation reports its employees’ income to the Internal Revenue Service and the Massachusetts department of Revenue; and
  5. the corporation complies with federal and state tax, unemployment insurance, workers’ compensation insurance, and labor and employment law obligations with respect to its personnel.

Clerk #38

Arts Festival Fund

Mr. Rosenberg moves to amend the bill (Senate, No. 2350) by inserting after section 5 the following new section:-

SECTION 5A. Chapter 10 of the General Laws, as so appearing, is hereby amended by inserting after section 52 the following new section:-

Section 52A. There is hereby established upon the books of the commonwealth a separate fund to be known as the Massachusetts International Arts Festival Fund for the planning, preparation, and implementation of an annual arts festival in the Commonwealth. Said fund shall be made up of state appropriations and private donations. Funds shall be expended by the treasurer, in consultation with the chairman of the Massachusetts Cultural Council.; and,

by inserting after section 75 the following new section:-

SECTION 75A. Notwithstanding any general or special law to the contrary, the comptroller shall transfer $1,000,000 from the General Fund to the Massachusetts International Arts Festival Fund established in section 52A of chapter 10 of the General Laws.

Clerk #39

Off-Street Parking Program

Mr. Rosenberg moves to amend the bill (Senate, No. 2350) by inserting after section 2, the following new section:-

“SECTION 2A. 6001-0818.. For an off-street parking program pursuant to chapter 487 of the acts of 1980.................................................. $25,000,000”; and by inserting after section 52 the following new section:-

SECTION 52A. Section 1 of chapter 487 of the acts of 1980 is hereby amended by striking out, after the words “any city or town,” the following:- “having a population exceeding twenty thousand according to the most recent national census,”; and by inserting after section 72 the following new section:-

SECTION 72A. To meet expenditures necessary in carrying out section 2A, the state treasurer shall, upon the request of the governor, issue and sell bonds of the commonwealth in an amount to be specified by the governor from time to time but not exceeding, in the aggregate, $25,000,000. All bonds issued by the commonwealth as aforesaid shall be designated on their face, the Massachusetts Off-Street Parking Program 2012, and shall be issued for a maximum term of years, not exceeding 30 years, as the governor may recommend to the general court under section 3 of Article LXII of the Amendments to the Constitution. The bonds shall be payable not later than June 30, 2048. All interest and payments on account of principal on these obligations shall be payable from the General Fund. Bonds and interest on bonds issued under this section shall, notwithstanding any other provision of this act, be general obligations of the commonwealth.

Clerk #40

Economic Development Summit

Ms. Candaras moves to amend the bill (Senate, No. 2350) by inserting after section 83, the following section:-

Section 84.  Section 16G of Chapter 6A of the General Laws is hereby amended by inserting after section l the following section:-

Section m. The economic development planning council shall organize a yearly economic development summit.  The summit shall be a forum for discussion of the following:- (1) major economic development initiatives of the administration; (2) updates from regional workforce development councils; and (3) any industry-specific policy concerns or initiatives. 

Clerk #41

Tolling period

Ms. Jehlen moves to amend the bill Senate No. 2350 by striking section 70.

Clerk #42

Benefit Corporations

Mr. Kennedy moves to amend the bill (S. 2350) by striking out Section 51.

Clerk #43

Facilitating Municipal Projects

Mr. Knapik moves to amend the bill (Senate, No. 2350) by inserting at the end thereof, the following new sections:-

SECTION __. Said section 3A of said chapter 23A, as so appearing, is hereby amended  by striking out the definition of “Economic opportunity area or EOA”.

SECTION __. Said section 3A of said chapter 23A, as so appearing, is hereby further amended by striking out, in lines 87, 92, and 101, the word “EOA”, and inserting in place thereof the  following word:- ETA.

SECTION __. Said section 3A of said chapter 23A, as so appearing, is hereby further amended by striking out the definition of “Expansion project EOA”.

SECTION __. Said section 3A of said chapter 23A, as so appearing, is hereby further amended by striking out, in lines 111 and 112, the words “determined with reference to the project EOA”.

SECTION __. Said section 3A of said chapter 23A, as so appearing, is hereby further amended by striking out, in line 125, the word “EOA” and inserting in place thereof the following word:-ETA.

Clerk #44

Performance Metrics

Ms. Candaras moves to amend the bill (Senate, No. 2350) by inserting in Section 4, line 47 after “practices;” the following:- “; provided further that as a condition of such grants being awarded, the Massachusetts Technology Park Corporation shall reach agreement with the grant recipient on performance measures and indicators that will be used to evaluate the performance of the grant recipient in carrying out the activities described in their application.” and by inserting in Section 18, line 1135 before provided further the following:- “; provided further that as a condition of such grants being awarded, the Massachusetts Technology Park Corporation shall reach agreement with the grant recipient on performance measures and indicators that will be used to evaluate the performance of the grant recipient in carrying out the activities described in their application.”

Clerk #45

Unemployment Insurance Commission

Mr. Knapik moves to amend the bill (Senate, No. 2350) by inserting at the end thereof, the following new section:-

 “SECTION __. There shall be a special commission to conduct an investigation and study of the activities and efficacy of the adjudication of unemployment insurance claims by the department of unemployment assistance under the executive office of labor and workforce development. The commission shall consist of 11 members: 2 members who shall be appointed by the state auditor, both of whom shall have experience with the adjudication of unemployment disputes, and 1 of whom shall serve as chair; 2 members of the senate, 1 of whom shall be appointed by the senate president and 1 of whom shall be appointed by the minority leader of the senate; 2 members of the house of representatives, 1 of whom shall be appointed by the speaker of the house and 1 of whom shall be appointed by the minority leader of the house; the director of the department of unemployment assistance, or a designee; the president of the Massachusetts taxpayer’s foundation, or a designee; the executive vice-president of the AFL-CIO, or a designee; the executive vice-president of associated industries of Massachusetts, or a designee; and the executive director of the Massachusetts municipal association, or a designee.

The study shall include, but not be limited to, an analysis of: (1) the number of claims received by the department quarterly since January 1, 2008 and the resulting status of all claims, including any information pertinent to the description of the status of said claims, including, but not limited to (i) the results of all initial determinations of claims, (ii) the results of any appeals resulting from said initial determination, (iii) the number of rulings reversed through the appeals and review process, (iv) the number of claims arising from the provisions of subdivisions (1) and (2) of subsection e of section 25 of chapter 151A, and (v) the number of claims settled in favor of the claimant and in favor of the employer; (2) the average length of time of the appeals and review process of a claim from initial determination to final disposition; (3) the procedures through which the department hires and trains new employees to implement the provisions of sections 39 through 41, inclusive, of chapter 151A, including a determination as to whether or not employment procedures have been followed pursuant to section 9K of chapter 23.

The study shall also include the recommendations of the commission relative to: (1) procedures through which the department may produce a quarterly report, to be posted on the department’s website, of the number of active claims and the status of said claims; (2) procedures through which any current backlog of cases may be fairly and efficiently resolved and avoided in future department proceedings; (3) procedures through which oversight and quality control principles may be implemented to ensure the continuing prompt, equitable, and transparent application of current law by the commissioner and the board of review; (4) a complete review of current statute and regulations relative to the implementation of chapter 151A and any recommendations as to possible legislative reform and streamlined procedures, including, but not limited to, recommendations and procedures for the uniform and effective implementation of section 25 of chapter 151A.

The commission may request from all state agencies such information and assistance as the commission may require. The commission shall report the results of its investigation and study, together with drafts of legislation, if any, necessary to carry its recommendations into effect, by filing the same with the clerks of the senate and house of representatives, who shall forward the same to the joint committee on public health and the house and senate committees on ways and means on or before December 31, 2013.”

Clerk #46

Infrastructure Development Corrective Amendment

Mr. Joyce moves to amend the bill (Senate, No. 2350) in section 11 by striking out, in line 506, the following words:- “and within 1/2 mile of the boundaries of the zone, within or beyond the municipality in which the zone shall be located”; and by inserting after the word “municipality”, in line 510, the following words:- “and in a newspaper in general circulation in all municipalities within ½ mile of the borders of the proposed development zone”; and by inserting after the word “years”, in line 623, the following words:- “The assessing party shall hold at least 1 public hearing on its schedule of infrastructure assessments or any revision thereof prior to adoption by the assessing party, notice of which shall be delivered to the municipality and be published in a newspaper of general circulation in the municipality at least 14 days in advance of the hearing.  No later than the date of such publication, the assessing party shall make available to the public and deliver to the municipality the proposed schedule of infrastructure assessments.”; and  by striking out, in line 651, the following words:- “provided, however, that the ratio of the property’s value to the amount of the lien shall not exceed 3:1.”

Clerk #47

Quick Service Gratuity

Mr. Knapik moves to amend the bill (Senate, No. 2350) by inserting at the end thereof, the following new section:-

SECTION ­­__. Section 1. Section 27C of chapter 149 of the General Laws, as appearing in the 2008 Official Edition, is hereby amended by inserting after the figure 148B, in lines 4 and 14, each time it appears, the following words:- , 152A.

Section 2.  Section 152A of said chapter 149, as so appearing, is hereby amended by inserting, after the word responsibility in line 8, the following words:-  ; provided, however, that a shift supervisor in a quick service restaurant whose only managerial responsibilities include: (i) providing on-the-job training for regular wait staff as to an employer's policies and procedures; or (ii) assigning employees to their posts; but (iii) has no authority to hire or fire employees or effectively recommend these actions, shall qualify as a wait staff employee for purposes of this section; provided further, that reporting of workplace infractions or making suggestions for employment by a shift supervisor shall not be considered as authority to hire or fire.

Section 3.  Said section 152A of said chapter 149, as so appearing, is hereby further amended by inserting after the definition of Patron, the following definition:-

Quick Service Restaurant,  an establishment selling food or beverages where products are served to patrons primarily over a sales counter or a drive up window sales point, where there is minimal or no service to patrons seated at tables and where all employees are paid at least the minimum required hourly wage for non-service employees.

Clerk #48

Increased Eligibility for I-cubed Projects

Mr. Knapik moves to amend the bill (Senate, No. 2350) by inserting after Section 58, the following new section:-

SECTION 58A. The second sentence of subsection (e) of section 7 of chapter 293, as appearing in section 7 of chapter 129, is hereby amended by striking out, in line 3, the figure “2” and inserting in place thereof the following figure:- “4”

Clerk #49

Venture Development Center, University of Massachusetts

Mr. Hart moves to amend the bill (Senate, No. 2350) by inserting after the word “practices”, in line 47, the following words:- “; provided further that not less than $250,000 shall be provided to the Venture Development Center at the University of Massachusetts Boston, in order to bring to scale the successful model talent pipeline programs and practices;”.

Clerk #50

MassWorks projects

Mr. Welch moves that the bill (Senate, No. 2350) be amended by inserting after the words “round”, in line 140, the following sentence:- The executive office of housing and economic development shall give preference to applications from a municipality that was impacted by a Presidential declared emergency or disaster within 5 years of the annual open solicitation period. 

Clerk #51

MSBA projects

Mr. Welch moves that the bill (Senate, No. 2350) be amended by adding at the end thereof the following new sections:-
SECTION X. Section 8 of chapter 70B of the General Laws is hereby amended by inserting in subsection (1), in line 7, after the word “exists;” the following text:- “further priority shall be given to school projects that will replace or renovate a school that was damaged as a result of a Presidential-declared emergency or disaster;

SECTION XX. Section 10 of chapter 70B of the General Laws is hereby amended by inserting, in line 3, after the word “per cent” the following text:- “There shall be an exemption on the maximum grant percentage for approved school projects that will replace or renovate a school that was damaged as a result of a Presidential-declared emergency or disaster, the Authority may determine, in its sole discretion, that the maximum grant percentage may be greater than 80 percent of approved costs.

Clerk #52

Partial Payment      

 
Mr. Welch moves that the bill (Senate, No. 2350) be amended by inserting the following new section:-
“SECTION XX. Section 2(a) of Chapter 142A of the general laws is hereby amended by striking out clause (6) and inserting in place thereof the following new clause:
(6) a time schedule of payments to be made under said contract and the amount of each payment stated in dollars, including all finance charges.
(i) except as provided under subparagraph (ii), any deposit required under the contract to be paid in advance of the commencement of work under said contract shall not exceed the greater of one-third of the total contract price or the actual cost of any materials or equipment of a special order or custom made nature, which must be ordered in advance of the commencement of work, in order to assure that the project will proceed on schedule. No final payment shall be demanded until the contract is completed to the satisfaction of the parties thereto. 

(ii) the provisions of subparagraph (i) shall not apply to a home improvement retailer with a net worth of more than $100,000,000;”

Clerk #53

Special Legislative Commission on Young Professionals

Mr. Welch moves that the bill (Senate, No. 2350) be amended by adding at the end thereof the following new section:-

SECTION XX. Notwithstanding any general or special laws to the contrary, there shall be a special commission on young professionals established to examine how the Commonwealth can better engage, involve and educate young professionals in decisions and policies that affect them and the Commonwealth. The commission will examine best practices and policies to retain and attract intellectual capital that will make Massachusetts a place where young professionals want to live, work and play.
The commission shall consist of 21 members, 1 of whom shall be appointed by the Governor, 1 of whom shall be the secretary of housing and economic development or a designee, 1 of whom shall be the secretary of labor and workforce development or a designee, 1 of whom shall be the secretary of education or a designee, 3 of whom shall be appointed by the President of the Senate  1 of which from the minority party, 3 of whom shall be appointed by the Speaker of the House 1 of which from the minority party, 1 of whom shall be the chair of the Berkshire Young Professionals or a designee, 1 of whom shall be the president of the Worcester Young Businessmen's Association or a designee, 1 of whom shall be the president of the Greater Lawrence Young Professionals Network or a designee, 1 of whom shall be the president of the Young Professionals Society of Greater Springfield or a designee, 1 of whom shall be the president of the Northampton Area Young Professionals or a designee, 1 of whom shall be the president of ONEinThree Boston or a designee, 1 of whom shall be the president of the Young Professionals of Greater Lowell or a designee, 1 of whom shall be the president of the North of Boston Young Professionals or a designee, 1 of whom shall be appointed by the Executive Director of the New Bedford Economic Development Council, 1 of whom shall be appointed by the President of the MetroWest Chamber of Commerce, 1 of whom shall be the Executive Director of the Cape Cod Young Professionals or a designee.
When the commission sees fit by a majority vote they may add additional members to the commission as recommended by the Governor.

The commission shall meet within 30 days of passage of this Act, and not less than quarterly thereafter, and shall release final recommendations to Governor’s Office and House and Senate Ways and Means Committees no later than 18 months from passage of this Act.

Clerk #54

Infrastructure Investment Incentives

Mr. Hart moves to amend the bill (Senate, No. 2350) by inserting after section 58, the following new sections:-
Section XX.    Subsection (d) of section 7 of chapter 293 of the acts of 2006, as amended by section 7 of chapter 129 of the acts of 2008, is hereby further amended by striking out, in line 2, the figure “$ 250,000,000” and inserting in place thereof the following:- $400,000,000, excluding bonds issued to refinance bonds previously issued under section 6.

Section XX.   The second sentence of subsection (e) of said section 7 of said chapter 293, as appearing in section 7 of said chapter 129, is hereby amended by striking out, in line 3, the figure “2” and inserting in place thereof the following figure:- 4

Clerk #55

Uniform Wage Compliance and Recordkeeping

Messrs. Eldridge, DiDomenico, McGee, Donnelly, Wolf, Ms. Chang-Díaz, Ms. Fargo, and Ms. Jehlen move to amend the bill (Senate No. 2350) by inserting at the end thereof the following new Section:-

SECTION XX. 
(a) Section 150 of chapter 149 of the General Laws, as appearing in the 2008 Official Edition, is hereby amended by inserting after the word “benefits,” in line 27, the following words:- ; provided, however, that the 3-year limitation period shall be tolled from the date that the employee or a similarly situated employee files a complaint with the attorney general alleging a violation of any of these sections until the date that the attorney general issues a letter authorizing a private right of action or the date that an enforcement action by the attorney general becomes final.
(b) Section 15 of chapter 151 of the General Laws, as appearing in the 2008 Official Edition, is hereby amended by striking out, in line 6, the word “two” and by inserting after the word “least,” in line 6, the following word:- three.
(c)  Section 20A of chapter 151 of the General Laws, as appearing in the 2008 Official Edition, is hereby amended by striking out, in line 2, the word “two,” and by inserting after the word “than,” in line 2, the following word:- three.

(d)  Said section 20A of said chapter 151, as so appearing, is hereby further amended by inserting after the word “action,” in line 3, the following words:- ; provided, however, that the limitation period shall be tolled from the date that the employee or a similarly situated employee files a complaint with the attorney general alleging a violation of this chapter until the date that the attorney general issues a letter authorizing a private right of action or the date that an enforcement action by the attorney general becomes final.

Clerk #56

Mercury Thermostats

Mr. Rosenberg moves to amend the bill (Senate, No. 2350) by adding after section 6 the following two new sections:-

SECTION 6A. Chapter 21H of the General Laws, as so appearing, is hereby amended by inserting after section 6J the following new section:-
Section 6J1/2   (a) Short title.
This section shall be known and may be cited as the Mercury-Free Thermostat Act.
(b) Definitions.
The following words and phrases when used in this section shall have the meanings given to them in this section unless the context clearly indicates otherwise:
“contractor”, a person engaged in the business of installation, service, or removal of heating, ventilation, and air-conditioning components.
"department", the department of environmental protection.
“local government authority”, means a household hazardous waste facility, a solid waste management agency, an environmental management agency, or a department of public health.
"manufacturer", an organization or entity that sells or sold a mercury-containing thermostat under a brand or label it owns, or is or was licensed to use a mercury-containing thermostat produced by other suppliers.
"mercury-added thermostat”, a product or device that uses a mercury switch to sense and control room temperature through communication with heating, ventilating, or air-conditions equipment, including thermostats used to sense and control room temperature in residential, commercial, industrial, and other buildings, but excluding thermostats used to sense and control temperature as part of a manufacturing process.
"person", an individual, trust, firm, joint stock company, corporation, including a government corporation, partnership, association, the federal government or any agency or subdivision thereof, a state, municipality, commission, political subdivision of a state, or any interstate body.
“qualified contractor” means a person engaged in the business of installation, service, or removal of heating, ventilation, and air-conditioning components who employs seven or more service technicians or installers, or who is located in an area outside of an urban area, as defined by the United States bureau of the census.
"thermostat retailer", a person that sells thermostats of any kind directly to homeowners, other non-professionals or contractors through any selling or distribution mechanism, including, but not limited to, sales using the internet or catalogs. A retailer may also be a wholesaler if said retailer meets the definition of wholesaler as defined in this section.
"thermostat wholesaler", a person that is engaged in the distribution and wholesale sale of thermostats and other heating, ventilation, and air-conditioning components to contractors who install heating, ventilation, and air-conditioning components.
(c) Sale Prohibition
(1) A thermostat wholesaler or contractor shall not offer for final sale, sell at final sale or distribute any thermostat unless said thermostat wholesaler or contractor acts as a collection site for mercury-containing thermostats. 
(2) A thermostat wholesaler or qualified contractor shall meet the requirements of this section by participating as a collection site in a collection program as described in paragraph (e), or by collecting mercury-containing thermostats and managing the collected mercury-containing thermostats in accordance with applicable federal and state laws governing the disposal of universal waste.
(3) A thermostat wholesaler or thermostat retailer acting as a collection site shall provide visible signage identifying the location as a collection location for waste mercury thermostats.
(4) A thermostat wholesaler or thermostat retailer shall not offer for final sale, sell at a final sale, or distribute any thermostat of a manufacturer that is not in compliance
with the provisions of this section.
(d) Disposal Ban
 (1) Except as otherwise provided for in this section, no person shall dispose of a mercury-containing thermostat in a manner other than by recycling or disposal as hazardous waste.
(2) Any contractor that removes a mercury-containing thermostat from a building shall deliver said thermostat to an appropriate thermostat wholesaler, thermostat retailer, qualified contractor, or local government authority for recycling.
(3) A person who demolishes a building shall remove any mercury-containing thermostat from said building prior to demolition and shall deliver said thermostat to an appropriate thermostat wholesaler, thermostat retailer, qualified contractor, or local government authority for recycling, or by collecting mercury-containing thermostats and managing the collected mercury-containing thermostats in accordance with applicable federal and state laws governing the disposal of universal waste.
(4) Any person who removes a mercury-containing thermostat from any location
that is participating in an energy efficiency or weatherization program supported or administered in whole or in part by any department, agency, authority, or political
subdivision of the commonwealth, or conducted as a result of any statutory requirement, including but not limited to, demand-side management or least-cost procurement shall deliver said thermostat to an appropriate thermostat wholesaler, thermostat retailer, qualified contractor, or  local government authority for recycling.
(e) Collection and recycling programs.  
Each thermostat manufacturer that has distributed, offered for final sale or sold at final sale any mercury-containing thermostat within the commonwealth shall, individually or collectively:
(1) make collection containers available to each thermostat wholesaler, thermostat retailer, qualified contractor, and local government authority within the commonwealth that requests a container, ensuring that such containers are accompanied by information regarding the proper management of mercury-containing thermostats as universal waste, in accordance with the collection program and the department’s rules and regulations;
(2) establish a system to collect, transport and properly manage out-of-service mercury-containing thermostats from all collection sites established under the provisions of this section;
(3) collect no fees or other charges for participation in the program, except that each thermostat wholesaler, thermostat retailer, qualified contractor, and local government authority that is provided with one or more collection containers may be charged a one-time program administration fee not to exceed seventy-five dollars per collection container; and
(4) for the period commencing January 1, 2013 through December 31, 2016, conduct education and outreach efforts including, but not limited to:
(i) promoting the availability of collection containers to thermostat wholesalers, thermostat retailers, qualified contractors, contractors and units of local government in the commonwealth;
(ii) educating contractors, homeowners and other interested persons of the importance of properly managing out-of-service mercury-containing thermostats and opportunities for the collection of said thermostats and the availability of manufacturer supported programs;
(iii) providing signage to participating collection locations that can be prominently displayed to promote the collection and recycling of out-of-service mercury-containing thermostats; and
 (iv) providing written materials or templates of written materials for reproduction by participating thermostat wholesalers and thermostat retailers to be provided to customers at the time of purchase or delivery of a thermostat. These materials shall include, but not be limited to, information on the importance of properly managing out-of-service mercury-containing thermostats and opportunities for the collection of said thermostats.
(f) Annual Report.
 Each thermostat manufacturer that has distributed, offered for final sale or sold at final sale any mercury-containing thermostat within the commonwealth shall, individually or collectively, effective March 1, 2014, submit an annual report to the department that includes, at a minimum, each of the following:
(1) the number of mercury-containing thermostats collected and recycled by the manufacturer pursuant to this section during the previous calendar year;
(2) the estimated total amount of mercury contained in the thermostat components collected by the manufacturer pursuant to this section in the previous calendar year;
(3) an evaluation of the effectiveness of the manufacturer’s collection program;
(4) an accounting of the administrative costs incurred in the course of administering the
collection and recycling program; and
(5) a list of locations that requested collection containers.
(g)  Department responsibilities.
(1) The department shall maintain and post on its website a list of all locations that are collection points for mercury-containing thermostats.
(2) In conjunction with the education and outreach programs implemented by manufacturers, the department shall conduct an education and outreach program directed toward thermostat wholesalers, thermostat retailers, contractors and homeowners to promote the collection of out-of-service mercury-containing thermostats.
(h) Data Collection.
The department shall collect and maintain data relative to the effectiveness of the collection and recycling programs established in paragraph (e) of this section, including the number of mercury-containing thermostats collected and recycled, and the number of wholesalers, retailers, qualified contractors, and local government authorities participating in the program.  Commencing on July 1, 2014, and on the first day July of each year thereafter, the department shall prepare an annual report detailing the data collected under the provisions of this paragraph during the prior calendar year and shall file copies of said reports with the clerks of the senate and house of representatives and the co-chairs of the joint committee on environment, natural resources and agriculture.

SECTION 6B. Section 6J1/2 of chapter 21H is hereby repealed.; and, by inserting after section 78 the following new section:-

SECTION 78A. Section 6B of this act shall take effect on December 31, 2020.

Clerk #57

Main Street Fairness


Messrs. Eldridge, Wolf, Ms. Chang-Díaz, and Ms. Jehlen move that the bill (Senate No. 2350) be amended by inserting the following new Section:-

Section XXX.

  1. Section 1 of chapter 64H, as so appearing, is hereby amended by striking lines 10 to 41, inclusive, and inserting in place thereof the following definition:-

“Engaged in business in the commonwealth”, having a business location in the commonwealth; regularly or systematically soliciting orders for the sale of services to be performed within the commonwealth or for the sale of tangible personal property for delivery to destinations in the commonwealth; otherwise exploiting the retail sales market in the commonwealth through any means whatsoever, including, but not limited to, salesmen, solicitors or representatives in the commonwealth, catalogs or other solicitation materials sent through the mails or otherwise, billboards, advertising or solicitations in newspapers, magazines, radio or television broadcasts, computer networks or in any other communications medium; or regularly engaged in the delivery of property or the performance of services in the commonwealth. A person shall be considered to have a business location in the commonwealth only if such person (1) owns or leases real property within the commonwealth; (2) has one or more employees located in the commonwealth; (3) regularly maintains a stock of tangible personal property in the commonwealth for sale in the ordinary course of business; or (4) regularly leases out tangible personal property for use in the commonwealth. The term “engaged in business in the commonwealth” shall also have the meaning set forth in section 1A of chapter 64H.  For the purposes of this paragraph and section 1A of chapter 64H, property on consignment in the hands of a consignee and offered for sale by the consignee on his own account shall not be considered as stock maintained by the consignor; a person having a business location in the commonwealth solely by reason of regularly leasing out tangible personal property shall be considered to have a business location in the commonwealth only with respect to such leased property; and an employee shall be considered to be located in the commonwealth if (1) his service is performed entirely within the commonwealth or (2) his service is performed both within and without the commonwealth but in the performance of his services he regularly commences his activities at, and returns to, a place within the commonwealth. “Within the commonwealth” means within the exterior limits of the commonwealth of Massachusetts, and includes all territory within said limits owned by, or leased or ceded to, the United States of America.
(b) Said chapter 64H, as so appearing, is hereby amended by inserting, after section 1, the following new section:-
(1)  A vendor shall be presumed to be “engaged in business in the commonwealth” for purposes of this chapter and chapter 64I if any person, other than a person acting in its capacity as a common carrier that has substantial nexus in the commonwealth:
(i) sells a similar line of products as the vendor and does so under the same or a similar business name; 
(ii) maintains an office, distribution facility, warehouse, storage place, or similar place of business in the commonwealth to facilitate the delivery of property or services sold by the vendor to the vendor’s customers;
(iii) uses trademarks, service marks, or trade names in the commonwealth that are the same or substantially similar to those used by the vendor;
(iv) delivers, installs, assembles, or performs maintenance services for the vendor’s customers within the commonwealth;
(v) facilitates the vendor’s delivery of property to customers in the commonwealth by allowing the vendor’s customers to pick up property sold by the vendor at an office, distribution facility, warehouse, storage place, or similar place of business maintained by the person in the commonwealth;
(vi) maintains any business location within the commonwealth, including, but not limited to a technology facility, engineering facility, software development facility, research facility, or similar business location in the commonwealth if such business location facilitates the sale of property or services sold by the vendor to the vendor's customers or facilitates the development of the vendor's market for sales in the commonwealth; or
(vii) conducts any other activities in the commonwealth that are significantly associated with the vendor’s ability to establish and maintain a market in the commonwealth for the vendor’s sales.
(2)  The presumptions in paragraph (1) of this section may be rebutted by demonstrating that the person’s activities in the commonwealth are not significantly associated with the vendor’s ability to establish or maintain a market in the commonwealth for the vendor’s sales.
 
(c) Section 2 of said chapter 64H, as so appearing, is hereby amended by striking the last sentence and inserting in place thereof the following new sentence:-
The excise shall be paid by every vendor engaged in business in the commonwealth to the commissioner at the time provided for filing the return required by section 16 of chapter 62C.

(d) Section 3 of said chapter 64H, as so appearing, is hereby amended by inserting, in line 3, after the words “and each vendor” the following new words:- engaged in business

Clerk #58

Tax Credit Job Creation Accountability

Mr. Eldridge moves that the bill (Senate No. 2350) be amended by inserting the following new Section:-

SECTION XXX:

  1. Section 1 of chapter 62C of the General Laws is hereby amended by adding the following definition:-

“Discretionary tax credit program”: (i) the historic rehabilitation tax credit in section 38R of said chapter 63 and section 6J of said chapter 62; (ii) the life sciences investment tax credit in section 38U of said chapter 63 and subsection (m) of said section 6 of said chapter 62; (iii) the low-income housing tax credit in section 31H of said chapter 63 and section 6I of said chapter 62; (iv) the refundable research credit in subsection (j) of section 38M of said chapter 63; (v) the economic development incentive program in subsection (g) of said section 6 of said chapter 62 and section 38N of said chapter 63; (vi) certified housing development credits of subsection (q) of Section 6 of said Chapter 62 (vii); donated land (conservation) credits of subsection (p) of Section 6 of said Chapter 62; and (viii) any discretionarily awarded tax credits under chapter 62 and 63 established after January 1, 2012.

  1. Chapter 62C of the General Laws is hereby amended by adding the following new section:-

SECTION 88:  Application for Discretionary Tax Credit Programs

  1. Notwithstanding any general or special laws to the contrary, the applicant for a discretionary tax credit shall complete an application for the tax credit on a form prepared by the granting body. The information required on the application shall include, but is not limited to, the following:

    (1) A clear written commitment on the part of the applicant to provide a certain benefit to the Commonwealth in exchange for the tax credit, including but not limited to:
    1. An estimate of the number of new jobs to be created by the applicant, broken down by full-time, part-time and temporary positions, where applicable;
    2. The average hourly wage to be paid to all current and new employees at the project site, where applicable;
    3. The type and amount of health care coverage to be provided by the applicant within ninety days of commencement of employment at the project site, including any costs to be borne by the employees, where applicable;
    4. A description of the project to be developed or undertaken, where applicable;
    5. The value of any additional private investment to be committed to this project, where applicable;


(2) A statement as to whether the discretionary tax credit may reduce employment at any other site controlled by the applicant or its corporate parent, within or without of the Commonwealth, resulting from automation, merger, acquisition, corporate restructuring or other business activity;

(b) If the granting body approves the application, it shall send a copy to the commissioner within fifteen days of such approval, which shall be a public record.

(c) Approved applications for discretionary tax credit programs shall be posted on the searchable website created in Section 14C of Chapter 7.

 

(c) Section 89 of Chapter 62C of the General Laws is hereby amended by adding the following new subsections:-
(c) Notwithstanding any general or special laws to the contrary, each granting body of a discretionary tax credit program shall file a progress report with the commissioner for each discretionary tax credit that has been awarded, no later than May 15 of each year. The report, which shall be a public record, shall include the following information:-
(1) The identity of each taxpayer receiving a discretionary tax credit and from which tax credit program the credit was received;       

  1. The amount of the discretionary tax credit awarded and issued for each taxpayer and each project, if applicable;           
  2. The date that the authorized tax credit was awarded and issued for each taxpayer and each project;         
  3. The commitment to provide a certain benefit to the Commonwealth made by the taxpayer, as listed on the initial application required in Section 88 of Chapter 62C;
              
  4. The benefit to the Commonwealth actually provided, including but not limited to:
  5. The number of jobs created and lost, broken down by full-time, part-time and temporary positions, where applicable;
  6. The average wage of the jobs created, where applicable;
  7. The type and amount of health care coverage provided to the employees at the project site, including any costs borne by the employees, where applicable;
  8. The status of the development project, where applicable;
  9. The amount of private investment committed to this project, where applicable.

(6)  The comparison of the total employment in the Commonwealth by the recipient's corporate parent on the date of the application and the date of the report, broken down by full-time, part-time and temporary positions, as reported by the taxpayer applicant;

  1. A statement, as reported by the taxpayer applicant, as to whether the use of the discretionary tax credit during the previous fiscal year has reduced employment at any other site controlled by the recipient or its corporate parent, within or without of the Commonwealth as a result of automation, merger, acquisition, corporate restructuring or other business activity;

 
(d)  On all subsequent annual progress reports, the granting body shall indicate whether the recipient taxpayer is still in compliance with its goals.

(e) Granting bodies shall file annual progress reports for the duration of the discretionary tax credit, or not less than five years, whichever period is greater.

(f) Progress reports for discretionary tax credit programs shall be posted on the searchable website created in Section 14C of Chapter 7.

(d) Chapter 62C of the General Laws is hereby amended by adding the following new section:-
Section 90:  Review and Enforcement of Discretionary Tax Expenditure

  1. The granting body of the discretionary tax expenditure and the Department of Revenue shall have access at all reasonable times to the project site and the records of the recipient taxpayer in order to monitor the project and to prepare progress reports. The granting body shall commit the resources necessary to audit compliance and verify the accuracy of progress reports.
  2. A recipient taxpayer that fails to provide the granting body or the Department of Revenue with the information or access required under paragraphs (a) of this section shall be subject to a fine of not less than $500 per day to commence within ten working days after the May 15 deadline, and of not less than $1,000 per day to commence twenty days after such deadline.

(c) For recipient taxpayers that have made a job creation commitment in their initial application,

  1. at least 90% of such job creation goal shall be fulfilled within two years of the date of discretionary tax credit and maintained as long as the discretionary tax credit is in effect, or five years, whichever is longer.
  2. the recipient taxpayer must maintain at least 90% of its total employment in the Commonwealth as long as the discretionary tax credit is in effect, or not less than five years, whichever is longer.

(d) Notwithstanding any general or special laws to the contrary, if the requirements under paragraphs (i) or (ii) of subsection (c) are not fulfilled, the granting body shall recapture the discretionary tax credit from the recipient taxpayer as follows:

    1. The state shall recapture the total amount of the discretionary tax credit provided.
    2. The granting body shall declare the tax credit null and void, and shall provide notice to the recipient taxpayer of its intent to recapture, through the Department of Revenue, the discretionary tax credit and state the reasons and amount to be recaptured. This notice shall be a matter of public record, and should be posted with the initial application and progress report(s) on the searchable website created in Section 14C of Chapter 7. The recipient taxpayer shall remit to the granting body such amount within 60 calendar days of the date of such notice.
    

Recipient taxpayers that have defaulted on their agreement and had their discretionary tax credit recaptured shall be barred from applying for any discretionary tax credit or economic development subsidy in the Commonwealth for a period not less than 5 years.

Clerk #59

Infrastructure Financing

Mr. Keenan moves that the bill be amended in Section 11 by striking the definition of “Infrastructure Development project” in its entirety and inserting in place thereof the following:-
“Infrastructure development project”, the acquisition, construction, expansion, improvement or equipping of improvements serving any new or existing commercial, retail, industrial, or residential facilities or mixed use project.”;

and that the said section be further amended by striking the number “120” as it appears in line 503 and inserting in place thereof the following:- “60”;

and that the said section be further amended by striking the number “25” as it appears in line 623 and inserting in place thereof the following:- “35”;

and that the said section be further amended by striking the first sentence of subsection (b) of section 4 in its entirety and inserting in place thereof the following:- “As an alternative to levying infrastructure assessments under any other provision of this chapter or any other General Law, the assessing party may levy special assessments on real estate, leaseholds or other interests therein within the development zone to finance the cost of the improvements and the maintenance, repair, replacement and renewal thereof, and the expense of administration thereof.”;

and that the said section be further amended by striking the number “25” as it appears in line 715 and inserting in place thereof the following:-“35"

Clerk #60

Insurance Company Rebates

Mr. Michael Moore moves to amend the bill (Senate, No. 2350) by inserting after section XX the following section:-
 “SECTION XX. Section 182, of chapter 175 of the General Laws, as appearing in the 2010 Official Edition, is hereby amended by inserting after the word “Commissioner”, in line 14, the following:-  “Valuable consideration or inducement or rebate or anything of value shall not include any advice or services provided by or through an insurance company, insurance agent, or third party provided by either, related to risk assessment, risk management tools, claims assistance, claims reduction, administrative services, or advice or services designed to reduce risk, claims or claim expenses.”
Section 183, of chapter 175 of the General Laws, as appearing in the 2010 Official Edition, is hereby amended by inserting after the word “Commissioner”, in line 9, the following:-  “Valuable consideration or inducement or rebate or anything of value shall not include any advice or services provided by or through an insurance company, insurance agent, or third party provided by either, related to risk assessment, risk management tools, claims assistance, claims reduction, administrative services, or advice or services designed to reduce risk, claims or claim expenses.”

Section 3, of chapter 176D of the General Laws, as appearing in the 2010 Official Edition, is hereby amended by inserting at the end of paragraph (8) the following:- “Valuable consideration or inducement or rebate or anything of value shall not include any advice or services provided by or through an insurance company, insurance agent, or third party provided by either, related to risk assessment, risk management tools, claims assistance, claims reduction, administrative services, or advice or services designed to reduce risk, claims or claim expenses.”

Clerk #61

Greater Boston YMCA

Mr. Rush moves to amend the bill (Senate No. 2350) by inserting in Section 4, at the end thereof, the following item:-

1599-0045   For a capital projects reserve;  provided, that not less than $3,000,000 shall be expended to assist the YMCA of Greater Boston on capital projects approved by the board of directors of the YMCA; and provided further, that said projects shall include community based health and wellness and support services for long-term chronic disease control.....................................$3,000,000.

Clerk #62

Workers’ Compensation Cases

Mr. Knapik moves to amend the bill (Senate, No. 2350) by striking out Section 99 and inserting in place thereof the following new section: -

SECTION 99.  Section 2A of chapter 118G of the General Laws, as so appearing, is hereby amended by striking out the first and second sentence and inserting in place thereof the following: - The secretary, in consultation with the division, shall establish rates of payment for health care services.  The secretary shall have the sole responsibility for establishing rates to be paid to providers for health care services by governmental units, including the division of industrial accidents; provided that in connection with the establishment of rates of payment for health care services adjudged compensable under chapter 152, as provided in section 13 of chapter 152, the secretary shall also consult with the commissioner of insurance and said commissioner shall certify that any proposed increase in such provider rates shall not adversely affect employers’ workers’ compensation insurance rates and premiums.

Clerk #63

Health Care Service Rates

Mr. Knapik moved to amend the bill (Senate, No. 2350) by striking out Section 132 and inserting in place thereof the following new section: -

    SECTION 132.  Subsection (1) of section 13 of chapter 152 is hereby amended by striking out the first sentence therein and inserting in place thereof the following: -
The rate of payment by insurers for health care services adjudged compensable under this chapter shall be established by the division of health care cost and quality under the provisions of chapter one hundred and eighteen G; provided, however, that the division shall consult with the commissioner of insurance in the establishment of such provider rates and said commissioner shall certify that any proposed increase in such provider rates shall not adversely affect employers’ workers’ compensation insurance rates and premiums.  A different rate for services may be agreed upon by the insurer, the employer and the health care service provider; provided that any collusion between or among providers to obtain higher rates of payment from any insurer than those established under chapter one hundred and eighteen G shall be deemed to be a violation of chapter 93A.

Clerk #64

Closing Unemployment Benefits Loophole

Messrs. Tarr, Hedlund, Knapik and Ross move to amend the bill (Senate, No. 2350) by inserting after section 50, the following section:—
“SECTION __. Section 25 of chapter 151A of the General Laws, as appearing in the 2010 Official Edition, is hereby amended by inserting after subsection (j) the following subsection:-
(k) Any week in which the individual is barred from working for, or being paid by, the employing unit by reason of the provisions of section 91(b) of chapter 32.”

Clerk #65

Encouraging Home Construction

Mr. Tarr moves to amend the bill (Senate No. 2350) by inserting after Section _ the following section:-

“SECTION__.  Section 6 of Chapter 40A of the General Laws, as appearing in the 2010 Official Edition, is hereby amended by inserting, after the word “structure”, in line 14, the following language:- provided, however, that an increase in the size or footprint of a single or two-family residential structure shall not be construed as an increase to the nonconforming nature of the structure when the structure satisfies all dimensional requirements except the required minimum lot size.”.

Clerk #66

Project Labor Review

Messrs. Tarr, Hedlund, Knapik and Ross move to amend the bill (Senate, No. 2350) by adding the following section:-

“SECTION __. A special commission is hereby established to consider the circumstances under which project labor agreements should be utilized, including consideration of their appropriateness and function and the size, complexity and duration of the public construction projects for which they should be utilized. Said commission shall consist of: the secretary of administration and finance or designee thereof; the attorney general or designee thereof; the auditor or designee thereof; the commissioner of capital planning and operations or designee thereof; a representative of the Construction Industries of Massachusetts; a representative of the Massachusetts Building Trades Council; a representative of the Associated Builders and Contractors of Massachusetts; and a representative of the Association of Commercial and Industrial Builders of Massachusetts. Said commission shall report its findings, together with drafts of any legislation it recommends, to the joint committee on labor and workforce development not later than July 1, 2013.”.

Clerk #67

Regulatory Review

Mr. Tarr moves to amend the bill (Senate, No. 2350) by inserting after Section _ the following 4 Sections:-
SECTION__.  Section 2 of chapter 30A of the General Laws, as appearing in the 2010 Official Edition, is hereby amended by inserting, in line 5, after the word “right” the following:-
; or, (d) the regulation has an economic impact on small businesses and an estimate of its fiscal effect will be filed with state secretary pursuant to section 5
SECTION__.  Said section 2 of said chapter 30A is hereby amended by inserting, in line 29, after the word “consideration” the following:- and the full text of said small business impact statement
SECTION__. Section 3 of said chapter 30A is hereby amended by inserting, in line 27, after the words “include the” the following:- statement of small business consideration and the full text of said
SECTION__. Said chapter 30A is hereby amended by striking section 5A, in its entirety, and inserting in place thereof the following sections:-
Section 5A.  (a) In addition to a small business impact statement, an agency shall prepare a subsequent regulatory analysis for a proposed rule or regulation if, within 60 days after the published notice of the proposed rule or regulation adoption, a written request for the analysis is filed in the office of the secretary of state by the governor, the executive office of administration and finance, the joint committee on state administration and regulatory oversight, or 300 interested persons signing the request.  The secretary of state shall immediately forward to the agency a certified copy of the filed request.
(b)  Except to the extent that the written request expressly waives one or more of the following, the regulatory analysis must contain:
(1) an analysis of the benefits and costs of a reasonable range of regulatory alternatives reflecting the scope of discretion provided by statute authorizing the rule or regulation; and
(2) a determination whether the benefits of the proposed rule or regulation justify the costs of the proposed rule or regulation  and the proposed rule or regulation will achieve the objectives of the authorizing statute in a more cost effective manner, or with greater net benefits, than other regulatory alternatives.
(c) An agency preparing a regulatory analysis under this section shall prepare a concise summary of the analysis.
(d) An agency preparing a regulatory analysis under this section shall submit the analysis to the governor, the executive office of administration and finance, the joint committee on state administration and regulatory oversight, or, if applicable, to the interested persons signing the request under subsection (a).
Section 5B.  (a) Each agency shall review its rules and regulations at least once every 2 years after their publication as the final rules or regulations to ensure that those rules and regulations minimize economic impact on small businesses in a manner consistent with the stated objectives of applicable statutes.
(b) In reviewing a rule or regulation to minimize economic impact of the rule or regulation on small businesses, the agency shall file a regulatory review report which considers the following factors:
(1) the continuing need for the rule or regulation and the effectiveness of the rule or regulation in achieving its objectives, including a summary of any available data supporting the conclusions reached;
(2) the nature of complaints or comments received concerning the rule or regulation from the public during the previous 6 years, including any petitions for waiver of the rule tendered to the agency or granted by it;
(3) alternative solutions to the complaints or comments and the reasons they were rejected or the changes made in the rule or regulation in response to those complaints or comments and the reasons for the changes
(4) the complexity of the rule or regulation;
(5) the extent to which the rule or regulation overlaps, duplicates or conflicts with other federal, state and local governmental rules and regulations;
(6) the length of time since the rule or regulation has been enacted, changed, amended or modified; and
(7) the degree to which technology, economic conditions or other factors have changed in the subject areas affected by the rule or regulation.
(c)  A copy of the report shall be filed with the joint committee on state administration and regulatory oversight and shall be available for public inspection.”

Clerk #68

Housing Priority Zones

Messrs. Tarr, Hedlund, Knapik and Ross move to amend the bill (Senate, No. 2350) by inserting after section __, the following 2 sections:—
“SECTION __. Section 2 of chapter 43D of the General Laws, as appearing in the 2010 Official Edition, is hereby amended by inserting after the word ‘selectmen.’, in line 5, the following words:— ‘Housing Priority Zone’, a privately or publicly owned property, a zoning district or a zoning overlay district zoned and designated for the development or redevelopment of housing which:
1. Exceeds the allowable unit density by a minimum of 50 percent greater than the density allowed prior to designation as a priority zone, and shall in no case have a lot size greater than ½ acre;
2. Includes a minimum of 40% of its units as affordable housing, as defined in Section 2 of Chapter 40R;
3. May incorporate the use of zoning methods known as cluster development, as defined in Section 9 of Chapter 40A of the General Laws, or open space residential design; and
4. Is designated a priority development site by the board, in consultation with the Department of Housing and Community Development.
SECTION __. Chapter 43D, as so appearing, is hereby further amended by adding, after section 16, the following:—
Section 17. For the purposes of determining consistency with the definition of “consistent with local needs” contained in section 20 of chapter 40B, a housing unit developed in a housing priority zone shall be credited at the rate of 1.75 units upon the issuance of a building permit.
Section 18. Any individual or family residing in affordable housing within a housing priority zone shall report to the local administrative office responsible for housing development and administration not less than once every three years to certify that the property has not been sold or otherwise transferred to an individual or family who exceeds the income limits of the affordable housing program. If said property is sold or otherwise transferred to an individual or family who do not exceed the income limits, then the reporting responsibility shall devolve to the new owner or owners of the property.
Section 19. Notwithstanding any general or special law to the contrary, the real estate tax assessed to a property designated as a priority development site shall be on a pro rata basis to the days remaining in the fiscal year from the date of the issue of the temporary or permanent occupancy permit to the end of the fiscal year.”.

Clerk #69

SALES TAX ROLLBACK

Messrs. Tarr, Hedlund, Knapik, Ross and Timilty move to amend the bill (Senate, No. 2350) by inserting, after Section __, the following new Sections:-
“SECTION __. Section 2 of chapter 64H of the General Laws, as appearing in the 2010 Official Edition, is hereby amended by striking the words “6.25 per cent” and inserting in place thereof the words “5.6 per cent”, effective August 1, 2013.
SECTION__. Section 2 of said chapter 64H, as so appearing, is hereby amended by striking the words “6.25 per cent” and inserting in place thereof the words “5 per cent”, effective August 1, 2014.
SECTION __. Section 2 of Chapter 64I of the General Laws, as appearing in the 2010 Official Edition, is hereby amended by striking the words “6.25 per cent” and inserting in place thereof the words “5.6 per cent”, effective August 1, 2013.
SECTION __. Section 2 of said chapter 64I, as so appearing, is hereby amended by striking the words “6.25 per cent” and inserting in place thereof the words “5 per cent”, effective August 1, 2014.”

 

Clerk #70

Dam Safety, Repair and Removal

Messrs. Pacheco and Eldridge move to amend the bill (Senate, No. 2350) by inserting after Section__ the following new section:-

“SECTION__. 

SECTION 1.  Chapter 253 of the General Laws is hereby amended by adding the following 4 sections:-

Section 65.  The commissioner of conservation and recreation, in conjunction with the commissioner of fish and game, the division of fisheries and wildlife, and the riverways program, or any successor agencies, shall beginning on December 31, 2014 biannually, submit a detailed report on all dams, whether on public or private property, to the joint committee on environment, natural resources and agriculture and to the senate and house committees on ways and means. The report shall include:

(1) a comprehensive list of each person, agency, municipality or entity that owns and operates a dam and the location of each dam where such ownership or operation is registered with the department;

(2) a list of specific owners who have failed to meet regulatory requirements including, but not limited to, registration and inspection requirements;

(3) a classification of the status of any hazardous dams that pose a threat to public health, safety, welfare, property or the environment and when or whether any such dam has been repaired including, where applicable, the presence of polluted or hazardous underwater sediment present in the retained area of a dam;

(4) a comprehensive list of dams that are abandoned as defined in section 44 of chapter 253; and

(5) a comprehensive list of dams, the existence, condition or operation of which poses a threat to freshwater animal and plant and resident or migratory fish species habitat or movement.

Section 66.  (a) The department shall ensure emergency action plans shall be developed for all high hazard dams and significant hazard dams, as defined by department regulations. The department shall establish and make available to dam owners an emergency action plan template. The department shall ensure that necessary local and state dam safety officials have immediate access to such plans in the event of a potential dam failure.

(b) The department shall develop an inspection schedule to ensure that all high hazard dams , as defined in department regulations, are inspected at least every 2 years, all significant hazard dams, as defined in department regulations, are inspected at least every 5 years, and all low hazard dams are inspected at least every 10 years.

(c) The department shall review the hazard classifications of dams at least every 5 years to ensure the accuracy of the dam classification.

Section 67.  The department of conservation and recreation shall review and approve projects to receive loan funds from the Dam Repair and Revolving Loan Fund established under section 2FFF of chapter 29.  The department of conservation and recreation shall promulgate regulations, in consultation with the secretary for administration and finance, identifying the application process and the terms and conditions of approving such loans. Priority in the approval of projects shall be given to: (i) cities and towns; public entities as established by the legislature, including but not limited to, water districts, fire districts and regional wastewater districts; private dam owners in partnerships with cities and towns and public entities;  and, charitable organizations which are tax-exempt under section 501(c)(3) of the internal revenue code; and (ii) projects to repair or remove high hazard and significant hazard dams, as defined by department of conservation and recreation regulations; and, consideration of dams, the existence, condition or operation of which poses a threat to freshwater animal and plant and resident or migratory fish species habitat or movement.

Section 67.  The department may consult with and receive inspection and other support from the department of fish and game, the division of fisheries and wildlife and the riverways program, or any successor agencies, to accomplish its duties pursuant to sections 64 to 66, inclusive, of this chapter, and sections 44 to 48B, inclusive, of chapter 253.

SECTION 2.  Chapter 21E of the General Laws is hereby amended by adding the following section:-
 
Section 22.  Notwithstanding any general or special law to the contrary, no municipality or public entity shall be liable under this chapter for, or related to, the presence, release or threat of release of oil or any hazardous material related to a dam, as defined in section 44 of chapter 253, that occurred prior to the date a dam was acquired by a municipality or public entity; provided, however, that an activity conducted by a municipality or public entity that involves the management or removal of oil or hazardous material in relation to the management, maintenance, repair or removal of a dam shall be performed in accordance with applicable environmental laws and permits.

SECTION 3.  Section 2FFF of Chapter 29 of the General Laws is hereby stricken and replaced with the following new section:-

Section 2FFF. There shall be established and set upon the books of the commonwealth a separate fund to be known as the Dam Repair and Removal Revolving Loan Fund, the proceeds of which shall be used to provide low-interest long-term loans to private dam owners and cities and towns to inspect, repair and remove dams. The fund shall consist of the following monies: (i) any appropriations, bond proceeds or other monies authorized by the general court and specifically designated for deposit into the fund; (ii) loan repayments and other payments received by the fund in respect to loans to private dam owners and cities and towns; (iii) investment earnings on monies in the fund;  (iv) any other amounts required to be credited to the fund by any law, resolution or agreement entered into by the department of conservation and recreation; and, (v) notwithstanding any general or special law to the contrary, upon receiving a written request from the secretary of administration and finance, the comptroller shall transfer to the Dam Safety, Repair and Removal  Trust the unexpended balance of a fund, trust fund or other separate account in existence on April 1, 2012, including the balance of any amounts transferred to the Water Pollution Abatement Trust by the state treasurer pursuant to paragraph (a) of section 16 of chapter 275 of the acts of 1989 for the Water Pollution Abatement Revolving Fund, and applied to the trust to make loans to local governmental units pursuant to section 26 of chapter 203 of the acts of 1992, including repayments of such loans and any investment earnings thereon, whether established administratively or by law, and including a separate account established under section 6 of chapter 6A of the General Laws or section 4F of chapter 7 of the General Laws; provided, however, the secretary and comptroller shall report to the house and senate committees on ways and means 45 days prior to any such transfer. The request shall certify that the secretary, in consultation with the comptroller, has determined this balance not to be necessary for the purposes for which it was made available.

The amounts credited to the trust shall be available for expenditure subject to appropriation, by the department of environmental management conservation and recreation up to an amount of $250,000 each fiscal year for the costs associated with the operations of the office of dam safety within the department, but such expenditures shall be solely for the purposes stated in this section and no funds shall be transferred from the trust to any other fund. The comptroller may assess the trust for fringe and overhead costs pursuant to section 5D and 6B. Expenditures of this trust shall be exempt from fringe and overhead cost assessments of the comptroller.  If the amount credited to the trust exceeds $250,000, the excess amount shall be deposited into the General Fund. No expenditure made from the fund shall cause the fund to become deficient at any point during fiscal year.  The fund will be administered by the department of conservation and recreation. 

In meeting the obligations of this section the department:  

(i) Shall establish a trust management board consisting of a representative of the office of dam safety, a representative of the Executive Office of Energy and Environmental Affairs, and a representative of the Department of Fish and Game.  The department of conservation and recreation shall chair the management board.
(ii) The board shall recommend for adoption by the agency under 302 CMR 10.00 rules and regulations with respect to the award of loans for dam removal and repairs as well as related studies.
(iii) The board shall apply monies in the fund to provide financial assistance through a program of low-interest, long-term loans in accordance with terms established by the trust to eligible borrowers and loan recipients for projects approved by the department of conservation and recreation in consultation with the department of environmental protection and the department of fish and game.
(iv) May receive and accept from any source contributions or grants for or in aid to a dam removal or repair loan financing program;
(v) May  contract with guarantors, financial institutions or other qualified loan origination and servicing organizations, which shall assist in prequalifying borrowers for loans and which shall service and administer each loan. The Trust may require that each borrower be charged a fee to defray the costs of origination, servicing and administration of loans. The amount and method of collection of such fee shall be determined by the Trust.
(vi) May contract attorneys, accountants, consultants, financial experts, loan processors, banks, managers, and such other employees and agents as may be necessary in its judgment, and to fix their compensation;
(vii) May make direct loans given that the proceeds of such Trust loans be used for making additional dam removal and repair loans, funding reserves, providing for capitalized interest and paying other costs and fees involved in a making loan.
(viii) When making direct loans, the interest rate shall be fixed at a rate of 2%.trust shall provide low-interest and long-term loans.
(ix) Shall charge an appropriate and equitable charge for loan administration to a loan recipient and outline said fees in its regulations and policies.
(x) Shall charge and equitably apportion among participating financial institutions its administrative costs and expenses incurred in the exercise of the powers and duties granted by this chapter;
(xi) May to do all things necessary or convenient to carry out the purposes of this chapter.

SECTION 4. Chapter 40 of the General Laws is hereby amended by adding the following section:-

Section 61.      (a) A city or town that acquires by gift, purchase, eminent domain under chapter 79, or otherwise, a dam, as defined in section 44 of chapter 253, located within the city or town, including any real property appurtenant thereto, for the purposes of removing, repairing, reconstructing or making improvements to the dam may assess betterments to pay the costs of or relating to acquiring, owning, removing, maintaining or improving any such dam. Such betterments may be assessed upon properties benefiting from the acquisition, ownership, removal, repair, maintenance or improvement of a dam and in such amounts as the authorized board or official shall determine. A betterment so assessed shall be subject to chapter 80.  Any betterment assessed pursuant to this section may be apportioned for a maximum term of 40 years.

SECTION 5.  The first paragraph of section 8 of chapter 44 of the General Laws, as most recently amended by section 33 of chapter 188 of the acts of 2010, is hereby further amended by adding the following clause:-

(25) For the acquisition of a dam or the removal, repair, reconstruction and improvements to a dam owned by a municipality, as may be necessary to maintain, repair or improve such dam, 40 years; provided, however, that this clause shall include dams, as defined in section 44 of chapter 253, acquired by gift, purchase, eminent domain under chapter 79, or otherwise, and located within a municipality, including any real property appurtenant thereto, if such dam and any appurtenant real property is not at the time of such acquisition owned or held in trust by the commonwealth.

SECTION 6. Section 44 of chapter 253 of the General Laws, as appearing in the
2008 Official Edition, is hereby amended by inserting after the introductory paragraph the following definition:-

“Abandoned dam”, a dam that has no identifiable owner or a dam in which the owner fails to respond to the owner’s obligations under sections 44 to 48, inclusive, and as a result of which the commissioner has taken emergency action under section 47 and created a lien upon the lots of land on which the dam is situated and upon the buildings and structures on the lots under section 48.

SECTION 7.  Said section 44 of said chapter 253 is hereby further amended by striking out the definition of “Commissioner” and inserting in place thereof the following definition:-

“Commissioner”, the commissioner of conservation and recreation or a designee of the commissioner.

SECTION 8.  Said section 44 of said chapter 253, as so appearing, is hereby further amended by inserting after the word “any”, in line 9, the following word:- man- made.

SECTION 9.  Said section 44 of said chapter 253, as so appearing, is hereby further amended by inserting after the word “safety”, in line 17, the following words:- or which could cause significant harm to the aquatic ecosystem.

SECTION 10. Said section 44 of said chapter 253, as so appearing, is hereby further amended by striking out, in line 32, the words “environmental management” and inserting in place thereof the following words:- conservation and recreation.

SECTION 11.  Said section 44 of said chapter 253, as so appearing, is hereby further amended by inserting after the definition of “Owner” the following definition:-

“Remove” or “Removal”, the controlled dismantlement or breaching of a dam to the extent that water is not impounded or diverted by the dam and fish passage is no longer impeded and which is dismantled in compliance with applicable laws and regulations; provided, however, that a minimal degree of impoundment needed for agricultural uses or to retain wetlands and open water conditions may be allowed following controlled dismantlement or breaching of a dam, so long as any impediment to fish passage has been removed or any threats to safety or property have been alleviated.

SECTION 12. Section 46 of said chapter 253, as so appearing, is hereby amended by inserting after the word “unsafe”, in line 14, the following words:- or abandoned.

SECTION 13. Said section 46 of said chapter 253, as so appearing, is hereby further amended by inserting after the word “condition”, in line 22, the following words:- or to safely remove the dam.

SECTION 14. Section 46A of said chapter 253, as so appearing, is hereby amended by inserting after the word “removed”, in line 1, the following word:- , repaired.

SECTION 15.  Said section 46A of said chapter 253 is hereby further amended by inserting after the word “approving”, in line 5, the following words:- the dam or the safe removal of.

SECTION 16. Said section 46A of said chapter 253, as so appearing, is hereby further amended by  inserting after the word “property,” in line 7, the following words:- or such terms and conditions, if any, as the commissioner, in consultation with the commissioner of fish and game, deems necessary for the protection of the environment.

SECTION 17. Section 47 of said chapter 253, as so appearing, is hereby amended by inserting after the word “condition,” in line 6, the following words:- or remove the dam.

SECTION 18. Said section 47 of said chapter 253 is hereby further amended by striking out, in line 22, the figure “$500” and inserting in place thereof the following figure:- $5,000.”

Clerk #71

Corporate Excise Tax Protection

Mr. Tarr moves to amend the bill (Senate, No 2350) by striking in the line 1265 the figure 3 and inserting in place thereof the following figure:- 5.

Clerk #72

Salvage Titles for Total Loss Vehicles

Mr. Pacheco moves to amend the bill (Senate, No. 2350) by inserting after Section__ the following new section:-

“SECTION__. 

SECTION 1. Subsection (b) of Section 12 of Chapter 90D of the General Laws is hereby amended by adding at the end thereof, the following new sentence:-

This section shall not apply to a vehicle described in subsection (e) of section 20 of this chapter.

SECTION 2. Section 13 of Chapter 90D of the General Laws is hereby amended by striking subsection (a) and inserting in place thereof the following:-

(a) Except as provided for in subsection (e) of section 20, the applicant is not the owner of the vehicle; or

SECTION 3. Section 15 of Chapter 90D of the General Laws is hereby amended by striking subsection (a) and inserting in place thereof the following:-

(a) Except as provided for in subsection (e) of section 20, if an owner of a vehicle for which a certificate of title has been issued under this chapter transfers his interest therein, other than by the creation of a security interest, he shall, at the time of the delivery of the vehicle, execute an assignment including the actual odometer reading and warranty of title to the transferee in the space provided therefore on the certificate, or such other form as the registrar shall prescribe, and cause the certificate and assignment to be mailed or delivered to the transferee or to the registrar.

SECTION 4. Section 19 of Chapter 90D of the General Laws is hereby amended by striking subsection (a) and inserting in place thereof the following:-

(a) The registrar, upon receipt of a properly assigned certificate of title, except as provided for in subsection (e) of section 20, with an application for a new certificate of title, the required fee and any other documents required by law, shall issue a new certificate of title in the name of the transferee as owner and mail it to the first lienholder named in it or, if none, to the owner.  If in accordance with subsection (e) of section 20, the outstanding certificate of title is not delivered to him, the registrar shall make demand therefore from the holder thereof.

SECTION 5. Section 20 of Chapter 90D of the General Laws is hereby amended by striking subsection (a) and inserting in place thereof the following:-

(a) Except as provided for in subsection (e), whenever an insurer acquires ownership of a motor vehicle which it has determined to be a total loss salvage motor vehicle, it shall, within ten days from the date of acquisition, surrender the certificate of title to the registrar and shall apply for a salvage title.

SECTION 6. Said section 20 of Chapter 90D of the General Laws is hereby further amended by adding at the end thereof the following new subsection:-

(e)(1) Whenever an insurer acquires a motor vehicle which it has determined to be a total loss salvage motor vehicle but is unable to obtain the certificate of title, the insurer may apply for a salvage title in its name without surrendering the certificate of title. Such application shall be accompanied by evidence that the insurer has paid a total loss claim on the vehicle and made at least 2 written attempts, addressed to the last known owner of the vehicle and any known lienholder, to obtain the certificate of title. In lieu of a salvage title, the insurer may similarly apply for a certificate of title in its name for a vehicle if the age of the vehicle precludes issuance of a salvage title.

(2) Whenever an insurer requests that Class 2 or Class 3 dealer take possession of a motor vehicle that is the subject of an insurance claim and subsequently a total loss claim is not paid by the insurer with respect to such motor vehicle, the Class 2 or Class 3 dealer may, if such motor vehicle has been abandoned at the facility of the Class 2 or Class 3 dealer for more than 30 days, apply for a salvage title in such dealer’s name without surrendering the certificate of title. Such application shall be accompanied by evidence that the Class 2 or Class 3 dealer made at least 2 written attempts, addressed to the last known owner of the vehicle and any known lienholder, to have the vehicle removed from the facility. In lieu of a salvage title, the Class 2 or Class 3 dealer may similarly apply for a certificate of title in the dealer’s name for a vehicle if the age of the vehicle precludes issuance of a salvage title.

SECTION 7. Section 20A of Chapter 90D of the General Laws is hereby amended by striking subsection (a) and inserting in place thereof the following:-

(a) The application for the salvage title shall be made by the owner, except as provided for in subsection (e) of section 20, to the registrar on such form or forms as the registrar shall prescribe and shall be accompanied by: (1) a properly assigned certificate of title, except as provided for in subsection (e) of section 20,; (2) any other information and documents the registrar may reasonably require to establish ownership of the vehicle and the existence or nonexistence of a lien to the extent not inconsistent with subsection (e) of section 20; and (3) the required fee.”

Clerk #73

Main Street Fairness

Ms. Clark and Mr. Rosenberg move to amend the bill (Senate, No. 2350) by inserting the following:-
SECTION 1:  Section 1 of Chapter 64H of the General Laws, as so appearing, is hereby amended by striking it out in its entirety and inserting in its place the following new section 1:
            As used in this chapter and chapter 64I the following words shall have the following meanings:
"Alcoholic Beverages" means beverages that are suitable for human consumption and contain one-half of one percent or more of alcohol by volume.
"Bundled transaction" is the retail sale of two or more products, except real property and services to real property, where (1) the products are otherwise distinct and identifiable, and (2) the products are sold for one non-itemized price. A "bundled transaction" does not include the sale of any products in which the "sales price" varies, or is negotiable, based on the selection by the purchaser of the products included in the transaction.
(A) "Distinct and identifiable products" does not include:
1.  Packaging - such as containers, boxes, sacks, bags, and bottles or other materials   such as wrapping, labels, tags, and instruction guides that accompany the "retail sale" of the products and are incidental or immaterial to the "retail sale" thereof. Examples of packaging that are incidental or immaterial include grocery sacks, shoeboxes, dry cleaning garment bags and express delivery envelopes and boxes.
            2.  A product provided free of charge with the required purchase of another product.  A   product is "provided free of charge" if the "sales price" of the product purchased does not      vary depending on the inclusion of the product "provided free of charge."
            3.  Items included in the definition of "sales price" in G.L. c. 64H, § 1.
(B) The term "one non-itemized price" does not include a price that is separately identified by product on binding sales or other supporting sales-related documentation made available to the customer in paper or electronic form including, but not limited to an invoice, bill of sale, receipt, contract, service agreement, lease agreement, periodic notice of rates and services, rate card, or price list.
(C) A transaction that otherwise meets the definition of a "bundled transaction" as defined above, is not a "bundled transaction" if it is:
(1) The "retail sale" of tangible personal property and a service where the tangible personal property is essential to the use of the service, and is provided exclusively in connection with the service, and the true object of the transaction is the service; or
(2) The "retail sale" of services where one service is provided that is essential to the use or receipt of a second service and the first service is provided exclusively in connection with the  second service and the true object of the transaction is the second service; or
(3) A transaction that includes taxable products and nontaxable products and the "purchase price" or "sales price" of the taxable products is de minimis. 
(a) De minimis means the seller's "purchase price" or "sales price" of the taxable products is ten percent (10%) or less of the total "purchase price" or "sales price" of the bundled products.
(b) Sellers shall use either the "purchase price" or the "sales price" of the products to determine if the taxable products are de minimis. Sellers may not use a combination of the "purchase price" and "sales price" of the products to determine if the taxable products are de minimis.
(c)        Sellers shall use the full term of a service contract to determine if the taxable products are de minimis; or
(4) The "retail sale" of exempt tangible personal property and taxable tangible personal property where:
(a) The transaction includes "food and food ingredients", "drugs", "durable medical equipment", "mobility enhancing equipment", "over-the-counter drugs", "prosthetic devices"  as defined in G.L. c. 64H, § 1, or medical supplies; and
(b) Where the seller's "purchase price" or "sales price" of the taxable tangible personal property is fifty percent (50%) or less of the total "purchase price" or "sales price" of the bundled tangible personal property. Sellers may not use a combination of the "purchase price" and "sales price" of the tangible personal property when making the fifty percent (50%) determination for a transaction.
            “Business” means any activity engaged in by any person or caused to be engaged in by him with the object of gain, benefit or advantage, either direct or indirect.
            "Candy" means a preparation of sugar, honey, or other natural or artificial sweeteners in combination with chocolate, fruits, nuts or other ingredients or flavorings in the form of bars, drops, or pieces. "Candy" shall not include any preparation containing flour and shall require no refrigeration.
            “Certified Automated System” means software certified by the Streamlined Sales Tax Governing Board to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state, and maintain a record of the transaction.
            “Certified Service Provider” means an agent certified by the Streamlined Sales Tax Governing Board to perform all of a seller’s sales and use tax functions, other than the seller’s obligation to remit tax on its own purchases.
            "Clothing" means all human wearing apparel suitable for general use.
            "Clothing accessories or equipment" means incidental items worn on the person or in conjunction with "clothing."
            “Commissioner” means the commissioner of revenue.
            "Computer" means an electronic device that accepts information in digital or similar form and manipulates it for a result based on a sequence of instructions.
"Computer software" means a set of coded instructions designed to cause a "computer" or automatic data processing equipment to perform a task.
            "Delivered electronically" means delivered to the purchaser by means other than tangible storage media.
"Delivery charges" means charges by the seller of personal property or services for preparation and delivery to a location designated by the purchaser of personal property or services including, but not limited to, transportation, shipping, postage, handling, crating, and packing.   The term “delivery charges” does not include “delivery charges” for “direct mail.”
If a shipment includes exempt property and taxable property, the seller should allocate the delivery charge by using:
            A.  A percentage based on the total sales prices of the taxable property compared to the total sales prices of all property in the shipment; or
B.  A percentage based on the total weight of the taxable property compared to the total weight of all property in the shipment.
The seller must tax the percentage of the delivery charge allocated to the taxable property but does not have to tax the percentage allocated to the exempt property.
            "Dietary supplement" means any product, other than "tobacco," intended to supplement the diet that:
            (a)  Contains one or more of the following dietary ingredients:
            1.         A vitamin;
            2.         A mineral;
            3.         An herb or other botanical;
            4.         An amino acid;
            5.         A dietary substance for use by humans to supplement the diet by increasing the total dietary intake; or
            6.         A concentrate, metabolite, constituent, extract, or combination of any ingredient described in above; and
            (b)  Is intended for ingestion in tablet, capsule, powder, softgel, gelcap, or liquid form, or if not intended for ingestion in such a form, is not represented as conventional food and is not represented for use as a sole item of a meal or of the diet; and
            (c)  Is required to be labeled as a dietary supplement, identifiable by the "Supplemental Facts” box found on the label and as required pursuant to 21 C.F.R § 101.36.
            "Direct mail" means printed material delivered or distributed by United States mail or other delivery service to a mass audience or to addressees on a mailing list provided by the purchaser or at the direction of the purchaser when the cost of the items are not billed directly to the recipients. "Direct mail" includes tangible personal property supplied directly or indirectly by the purchaser to the direct mail seller for inclusion in the package containing the printed material. "Direct mail" does not include multiple items of printed material delivered to a single address.
            "Drug" means a compound, substance or preparation, and any component of a compound, substance or preparation, other than "food and food ingredients," "dietary supplements" or "alcoholic beverages:"
            (a)        Recognized in the official United State Pharmacopoeia, official Homeopathic Pharmacopoeia of the United States, or official National Formulary, and supplement to any of them; or
            (b)        Intended for use in the diagnosis, cure, mitigation, treatment, or prevention of disease in human beings; or
(c)        Intended to affect the structure or any function of the body.
            "Durable medical equipment" means equipment including repair and replacement parts for same, but does not include "mobility enhancing equipment," which:
            (a)        Can withstand repeated use; and
            (b)        Is primarily and customarily used to serve a medical purpose; and
            (c)  Generally is not useful to a person in the absence of illness or injury; and
(d)  Is not worn in or on the body.
As used in this definition, “repair and replacement parts” does not include items which are for single patient use only.
            "Electronic" means relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic, or similar capabilities.
            “Engaged in business” means commencing, conducting or continuing in business, as well as liquidating a business when the liquidator thereof holds himself out to the public as conducting such a business.
            “Engaged in business in the commonwealth” means having a business location in the commonwealth; regularly or systematically soliciting orders for the sale of services to be performed within the commonwealth or for the sale of tangible personal property for delivery to destinations in the commonwealth; otherwise exploiting the retail sales market in the commonwealth through any means whatsoever, including, but not limited to, salesmen, solicitors or representatives in the commonwealth, catalogs or other solicitation materials sent through the mails or otherwise, billboards, advertising or solicitations in newspapers, magazines, radio or television broadcasts, computer networks or in any other communications medium; or regularly engaged in the delivery of property or the performance of services in the commonwealth.  A person shall be considered to have a business location in the commonwealth only if such person (i) owns or leases real property within the commonwealth; (ii) has one or more employees located in the commonwealth; (iii) regularly maintains a stock of tangible personal property in the commonwealth for sale in the ordinary course of business; or (iv) regularly leases out tangible personal property for use in the commonwealth.  For the purposes of this paragraph, property on consignment in the hands of a consignee and offered for sale by the consignee on his own account shall not be considered as stock maintained by the consignor; a person having a business location in the commonwealth solely by reason of regularly leasing out tangible personal property shall be considered to have a business location in the commonwealth only with respect to such leased property; and an employee shall be considered to be located in the commonwealth if (a) his service is performed entirely within the commonwealth or (b) his service is performed both within and without the commonwealth but in the performance of his services he regularly commences his activities at, and returns to, a place within the commonwealth.  “Within the commonwealth” means within the exterior limits of the commonwealth of Massachusetts, and includes all territory within said limits owned by, or leased or ceded to, the United States of America.
            “Essential Clothing” means clothing with a sales price below $200.
            "Food and food ingredients" means substances, whether in liquid, concentrated, solid, frozen, dried, or dehydrated form, that are sold for ingestion or chewing by humans and are consumed for their taste or nutritional value. "Food and food ingredients" does not include "alcoholic beverages", “candy”, “dietary supplements”, “soft drinks”, or "tobacco", as those terms are defined in this chapter.  
            "Food sold through vending machines” means food dispensed from a machine or other mechanical device that accepts payment.
            “Fur clothing” means “clothing” that is required to be labeled as a fur product under the Federal Fur Products Labeling Act (15 U.S.C. § 69), and the value of the fur components in the product is more than three times the value of the next most valuable tangible component. “Fur clothing” is human wearing apparel suitable for general use.” For the purposes of the definition of “fur clothing” the term “fur” means any animal skin or part thereof with hair, fleece, or fur fibers attached thereto, either in its raw or processed state, but shall not include such skins that have been converted into leather or suede, or which in processing, the hair, fleece, or fur fiber has been completely removed.
            "Grooming and hygiene products" are soaps and cleaning solutions, shampoo, toothpaste, mouthwash, antiperspirants, and sun tan lotions and screens, regardless of whether the items meet the definition of "over-the-counter-drugs."
            "Gross receipts'' means the total sales price received by a seller as a consideration for retail sales, provided however that a seller may exclude from its gross receipts the amount charged for property returned by purchasers to sellers upon rescission of contracts of sale when the entire amounts charged therefore, less the sellers' established handling fees, if any, for such return of property, are refunded either in cash or credit, and when the property is returned within ninety days from the date of sale, and the entire sales tax paid is returned to the purchaser.
            "Lease or rental" means any transfer of possession or control of tangible personal property for a fixed or indeterminate term for consideration. A lease or rental may include future options to purchase or extend.
(a)        Lease or rental does not include:
1.         A transfer of possession or control of property under a security agreement or deferred payment plan that requires the transfer of title upon completion of the required payments;
2.         A transfer or possession or control of property under an agreement that requires the transfer of title upon completion of required payments and payment of an option price does not exceed the greater of one hundred dollars or one percent of the total required payments; or
3.         Providing tangible personal property along with an operator for a fixed or indeterminate period of time. A condition of this exclusion is that the operator is necessary for the equipment to perform as designed. For the purpose of this subsection, an operator must do more than maintain, inspect, or set-up the tangible personal property.
(b)        Lease or rental does include agreements covering motor vehicles and trailers where the amount of consideration may be increased or decreased by reference to the amount realized upon sale or disposition of the property as defined in 26 USC 770l(h)(1).
(c)        This definition shall be used for sales and use tax purposes regardless if a transaction is characterized as a lease or rental under generally accepted accounting principles, the Internal Revenue Code, the Uniform Commercial Code, or other provisions of federal, state or local law.
(d)   This definition will be applied only prospectively from the date of adoption and will have no retroactive impact on existing leases or rentals.
            "Load and leave" means delivery to the purchaser by use of a tangible storage media where the tangible storage media is not physically transferred to the purchaser.
            "Mobility enhancing equipment" means equipment including repair and replacement parts to same which:
            (a)        Is primarily and customarily used to provide or increase the ability to move from one place to another and which is appropriate for use either in a home or a motor vehicle; and
            (b)        Is not generally used by persons with normal mobility; and
(c)        Does not include any motor vehicle or equipment on a motor vehicle normally provided by a motor vehicle manufacturer.
Mobility enhancing equipment does not include "durable medical equipment." 
 "Motion picture'', a feature-length film, a video, a digital media project, a television series defined as a season not to exceed 27 episodes, or a commercial made in the commonwealth, in whole or in part, for theatrical or television viewing or as a television pilot. The term "motion picture'' shall not include a production featuring news, current events, weather and financial market reports, talk show, game show, sporting events, awards show or other gala event, a production whose sole purpose is fundraising, a long-form production that primarily markets a product or service, or a production containing obscene material or performances.
  "Motion picture production company'', a company including any subsidiaries engaged in the business of producing motion pictures, videos, television series, or commercials intended for a theatrical release or for television viewing. The term "motion picture production company'' shall not mean or include any company which is more than 25 per cent owned, affiliated, or controlled, by any company or person which is in default on a loan made by the commonwealth or a loan guaranteed by the commonwealth.
            "Over-the-counter drug" means a drug that contains a label that identifies the product as a drug as required by 21 C.F.R. § 201.66.  The "over-the-counter-drug" label includes:
            (a)        A "Drug Facts" panel; or
            (b)        A statement of the "active ingredient(s)" with a list of those ingredients contained in the compound, substance or preparation.
An over-the-counter drug does not include "grooming and hygiene products.”
            "Person'',   An individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity.
            "Prepared food" means:
            (a)        Food sold in a heated state or heated by the seller;
            (b)        Two or more food ingredients mixed or combined by the seller for sale as a single item; or
            (c)        Food sold with eating utensils provided by the seller, including plates, knives, forks, spoons, glasses, cups, napkins, or straws. A plate does not include a container or packaging used to transport the food.
"Prepared food" in section (b) of this definition does not include food that is only cut, repackaged, or pasteurized by the seller, and eggs, fish, meat, poultry, and foods containing these raw animal foods requiring cooking by the consumer as recommended by the Food and Drug Administration in chapter 3, part 401.11 of its Food Code so as to prevent food borne illnesses.  “Prepared food” does not include the following if sold without eating utensils provided by the seller:
1.  Food sold in an unheated state by weight or volume as a single item. 
2.  Bakery items including but not limited to bread, rolls, buns, biscuits, bagels, croissants, pastries, donuts, danish, cakes, tortes, pies, tarts, muffins, cookies or tortillas.
            “Prescription" means an order, formula or recipe issued in any form of oral, written, electronic, or other means of transmission by a duly licensed practitioner.
            "Prewritten computer software" means "computer software," including prewritten upgrades, which is not designed and developed by the author or other creator to the specifications of a specific purchaser. The combining of two or more "prewritten computer software" programs or prewritten portions thereof does not cause the combination to be other than "prewritten computer software." "Prewritten computer software" includes software designed and developed by the author or other creator to the specifications of a specific purchaser when it is sold to a person other than the specific purchaser. Where a person modifies or enhances "computer software" of which the person is not the author or creator, the person shall be deemed to be the author or creator only of such person's modifications or enhancements. "Prewritten computer software" or a prewritten portion thereof that is modified or enhanced to any degree, where such modification or enhancement is designed and developed to the specifications of a specific purchaser, remains "prewritten computer software;" provided, however, that where there is a reasonable, separately stated charge or an invoice or other statement of the price given to the purchaser for such modification or enhancement, such modification or enhancement shall not constitute "prewritten computer software.”
            "Prosthetic device" means a replacement, corrective, or supportive device including repair and replacement parts for same worn on or in the body to:
            (a)        Artificially replace a missing portion of the body;
(b)        Prevent or correct physical deformity or malfunction; or
(c)        Support a weak or deformed portion of the body.
Prosthetic devices include, but are not limited to corrective eyeglasses; contact lenses; hearing aids and dental prosthesis.
            "Protective equipment" means items for human wear and designed as protection of the wearer against injury or disease or as protections against damage or injury of other persons or property but not suitable for general use.
            "Purchaser'', a person to whom a sale of  tangible personal property is made or to whom services are furnished and includes a buyer, vendee, lessee, licensee, or grantee.
            "Purchase price" applies to the measure subject to use tax and has the same meaning as "sales price".
            "Retailer'' includes (i) every person engaged in the business of making sales at retail; (ii) every person engaged in the making of retail sales at auction of tangible personal property whether owned by such person or others; (iii) every person engaged in the business of making sales for storage, use or other consumption, or in the business of making sales at auction of tangible personal property whether owned by such person or others for storage, use or other consumption; (iv) every salesman, representative, peddler or canvasser who, in the opinion of the commissioner, it is necessary to regard for the efficient administration of this chapter as the agent of the dealer, distributor, supervisor or employer under whom he operates or from whom he obtains the tangible personal property sold by him, in which case the commissioner may treat and regard such agent as the retailer jointly responsible with his principal, employer or supervisor for the collection and payment of the tax imposed by this chapter; and (v) the commonwealth, or any political subdivision thereof, or their respective agencies when such entity is engaged in making sales at retail of a kind ordinarily made by private persons.
            "Retail establishment'', any premises in which the business of selling services or tangible personal property is conducted, or, in or from which any retail sales are made.
            "Retail sale or Sale at retail" means any sale, lease, or rental for any purpose other than for resale, sublease, or subrent.  
            "Sale'' and "selling'' include (i) any transfer of title or possession, or both, exchange, barter, lease, rental, conditional or otherwise, of tangible personal property or the performance of services for a consideration, in any manner or by any means whatsoever; (ii) the producing, fabricating, processing, printing or imprinting of tangible personal property for a consideration for consumers who furnish either directly or indirectly the materials used in the producing, fabricating, processing, printing or imprinting; (iii) the furnishing and distributing of tangible personal property or services for a consideration by social clubs and fraternal organizations to their members or others; (iv) a transaction whereby the possession of property is transferred but the seller retains the title as security for the payment of the price; (v) a transfer for a consideration of the title or possession of tangible personal property which has been produced, fabricated or printed to the special order of the customer, or of any publication; (vi) the furnishing of information by printed, mimeographed or multigraphed matter, or by duplicating written or printed matter in any other manner, including the services of collecting, compiling or analyzing information of any kind or nature and furnishing reports thereof to other persons, but excluding the furnishing of information which is personal or individual in nature and which is not or may not be substantially incorporated in reports furnished to other persons, and excluding the services of advertising or other agents, or other persons acting in a representative capacity, and information services used by newspapers, radio broadcasters and television broadcasters in the collection and dissemination of news and excluding the furnishing of information by photocopy or other similar means by not for profit libraries which are recognized as exempt from taxation under § 50l(c)(3) of the Federal Internal Revenue Code; (vii) the performance of services for a consideration, excluding (a) services performed by an employee for his employer whether compensated by salary, commission, or otherwise, (b) services performed by a general partner for his partnership and compensated by the receipt of distributive shares of income or loss from the partnership; and (c) the performance of services for which the provider is compensated by means of an honorarium, or fee paid to any person or entity registered under 15 USC 80b-3 or 15 USC 78q-1 for services the performance of which require such registration, for services related thereto or for trust, custody, and related cash management and securities services of a trust company as defined in chapter one hundred and seventy-two.
            "Sales price" applies to the measure subject to sales tax and means the total amount of consideration, including cash, credit, property, and services, for which personal property or services are sold, leased, or rented, valued in money; whether received in money or otherwise, without any deduction for the following:
            (a)        The seller's cost of the property sold;
            (b)        The cost of materials used, labor or service cost, interest, losses, all costs of transportation to the seller, all taxes imposed on the seller, and any other expense of the seller;
            (c)        Charges by the seller for any services necessary to complete the sale, other than delivery and installation charges;
            (d) Delivery charges; 
            (e) Credit for any trade-in, except as provided in sections 26 and 27A of this chapter;
The following charges are excluded only if they are separately stated on the invoice, billing, or similar document given to the purchaser:
            (a)        Installation charges;
''Sales price'' shall not include:
(a)        Discounts, including cash, term, or coupons that are not reimbursed by a third party that are allowed by a seller and taken by a purchaser on a sale;
(b)        Interest, financing, and carrying charges from credit extended on the sale of personal property or services, if the amount is separately stated on the invoice, bill of sale or similar document given to the purchaser;
(c)        Any taxes legally imposed directly on the consumer that are separately stated on the invoice, billing, or similar document given to the purchaser; and
(d)  Employee discounts that are reimbursed by a third party on sales of motor vehicles and manufacturer rebates on motor vehicles.  
“Sales price” shall include consideration received by the seller from third parties if:
            A.   The seller actually receives consideration from a party other than the purchaser and the consideration is directly related to a price reduction or discount on the sale;
B.  The seller has an obligation to pass the price reduction or discount through to the purchaser;
C.  The amount of the consideration attributable to the sale is fixed and determinable by the seller at the time of the sale of the item to the purchaser; and
D.  One of the following criteria is met:
1.  The purchaser presents a coupon, certificate or other documentation to the seller to claim a price reduction or discount where the coupon, certificate or documentation is authorized, distributed or granted by a third party with the understanding that the third party will reimburse any seller to whom the coupon, certificate or documentation is presented;
2.  The purchaser identifies himself or herself to the seller as a member of a group or organization entitled to a price reduction or discount (a “preferred customer” card that is available to any patron does not constitute membership in such a group), or
3.  The price reduction or discount is identified as a third party price reduction or discount on the invoice received by the purchaser or on a coupon, certificate or other documentation presented by the purchaser.
            “Seller” or "Vendor” a retailer or other person making sales, leases or rentals of tangible personal property or services.
            "Services'' as used in this chapter and chapter 64I, the term “services” shall be limited to telecommunications services and related services as defined in Section 1A of this chapter and the provision of access to prewritten computer software on a server owned by the seller or a third party. 
            "Soft drinks" means non-alcoholic beverages that contain natural or artificial sweeteners. "Soft drinks" do not include beverages that contain milk or milk products, soy, rice or similar milk substitutes, or greater than fifty percent of vegetable or fruit juice by volume.
            "Sport or recreational equipment" means items designed for human use and worn in conjunction with an athletic or recreational activity that are not suitable for general use. "Sport or recreational equipment" are mutually exclusive of and may be taxed differently than apparel within the definition of "clothing," "clothing accessories or equipment," and "protective equipment."
“Tangible personal property” means personal property that can be seen, weighed, measured, felt, or touched, or that is in any other manner perceptible to the senses. “Tangible personal property” includes electricity, water, gas, steam, and prewritten computer software.  The term shall not include any products delivered electronically to a purchaser except prewritten computer software.
            "Tax'' the excise tax imposed by this chapter.
            "Taxpayer'' any person required to make returns or pay the tax imposed by this chapter.
            "Tobacco" means cigarettes, cigars, chewing or pipe tobacco, or any other item that contains tobacco.
SECTION 2:  Chapter 64H of the General Laws, as so appearing, is hereby amended by inserting after section 1 the following new sections:--
SECTION 1A.  Telecommunications and Related Services
All of the following shall be deemed to be services for purposes of this chapter and chapter sixty-four I:
“Ancillary services” means services that are associated with or incidental to the provision of “telecommunications services”, including but not limited to “detailed telecommunications billing”, “directory assistance”, “vertical service”, and “voice mail services”.
“Conference bridging service” means an “ancillary service” that links two or more participants of an audio or video conference call and may include the provision of a telephone number. “Conference bridging service” does not include the “telecommunications services” used to reach the conference bridge.
“Detailed telecommunications billing service” means an “ancillary service” of separately stating information pertaining to individual calls on a customer’s billing statement.
“Directory assistance” means an “ancillary service” of providing telephone number information, and/or address information.
“International” means a “telecommunications service” that originates or terminates in the United States and terminates or originates outside the United States, respectively. United States includes the District of Columbia or a U.S. territory or possession.
“Interstate” means a “telecommunications service” that originates in one United States state, or a United States territory or possession, and terminates in a different United States state or a United States territory or possession.
“Intrastate” means a “telecommunications service” that originates in one United States state or a United States territory or possession, and terminates in the same United States state or a United States territory or possession.
“Vertical service” means an “ancillary service” that is offered in connection with one or more “telecommunications services”, which offers advanced calling features that allow customers to identify callers and to manage multiple calls and call connections, including “conference bridging services”.
“Voice mail service” means an “ancillary service” that enables the customer to store, send or receive recorded messages. “Voice mail service” does not include any “vertical services” that the customer may be required to have in order to utilize the “voice mail service”.
“Telecommunications service” means the electronic transmission, conveyance, or routing of voice, data, audio, video, or any other information or signals to a point, or between or among points. The term “telecommunications service” includes such transmission, conveyance, or routing in which computer processing applications are used to act on the form, code or protocol of the content for purposes of transmission, conveyance or routing without regard to whether such service is referred to as voice over Internet protocol services or is classified by the Federal Communications Commission as enhanced or value added. “Telecommunications service” does not include:
            A.    Data processing and information services that allow data to be generated, acquired, stored, processed, or retrieved and delivered by an electronic transmission to a purchaser where such purchaser’s primary purpose for the underlying transaction is the processed data or information;
B.   Installation or maintenance of wiring or equipment on a customer’s premises;
C.   Tangible personal property;
D.  Advertising, including but not limited to directory advertising.
E.  Billing and collection services provided to third parties;
F.  Internet access service;
G.  Radio and television audio and video programming services, regardless of the medium, including the furnishing of transmission, conveyance and routing of such services by the programming service provider. Radio and television audio and video programming services shall include but not be limited to cable service as defined in 47 USC 522(6) and audio and video programming services delivered by commercial mobile radio service providers, as defined in 47 CFR 20.3;
H.  “Ancillary services”; or
I.  Digital products “delivered electronically”, including but not limited to software, music, 4 video, reading materials or ring tones.
“800 service” means a “telecommunications service” that allows a caller to dial a toll-free number without incurring a charge for the call. The service is typically marketed under the name “800”, “855”, “866”, “877”, and “888” toll-free calling, and any subsequent numbers designated by the Federal Communications Commission.
“900 service” means an inbound toll “telecommunications service” purchased by a subscriber that allows the subscriber’s customers to call in to the subscriber’s prerecorded announcement or live service. “900 service” does not include the charge for: collection services provided by the seller of the “telecommunications services” to the subscriber, or service or product sold by the subscriber to the subscriber’s customer. The service is typically marketed under the name “900” service, and any subsequent numbers designated by the Federal Communications Commission.
“Fixed wireless service” means a “telecommunications service” that provides radio communication between fixed points.
“Mobile wireless service” means a “telecommunications service” that is transmitted, conveyed or routed regardless of the technology used, whereby the origination and/or termination points of the transmission, conveyance or routing are not fixed, including, by way of example only, “telecommunications services” that are provided by a commercial mobile radio service provider.
“Paging service” means a “telecommunications service” that provides transmission of coded radio signals for the purpose of activating specific pagers; such transmissions may include messages and/or sounds.
“Prepaid calling service” means the right to access exclusively “telecommunications services”, which must be paid for in advance and which enables the origination of calls using an access number or authorization code, whether manually or electronically dialed, and that is sold in predetermined units or dollars of which the number declines with use in a known amount.
“Prepaid wireless calling service” means a “telecommunications service” that provides the right to utilize “mobile wireless service” as well as other non-telecommunications services including the download of digital products “delivered electronically”, content and “ancillary services”, which must be paid for in advance that is sold in predetermined units of dollars of which the number declines with use in a known amount.
“Private communications service” means a “telecommunications service” that entitles the customer to exclusive or priority use of a communications channel or group of channels between or among termination points, regardless of the manner in which such channel or channels are connected, and includes switching capacity, extension lines, stations, and any other associated services that are provided in connection with the use of such channel or channels.
“Residential telecommunications service” means a “telecommunications service” provided to an individual for personal use at a residential address, including an individual dwelling unit such as an apartment. In the case of institutions where individuals reside, such as schools or nursing homes, “telecommunications service” is considered residential if it is provided to and paid for by an individual resident rather than the institution.
“Value-added non-voice data service” means a service that otherwise meets the definition of “telecommunications services” in which computer processing applications are used to act on the form, content, code, or protocol of the information or data primarily for a purpose other than transmission, conveyance or routing.
SECTION 1B. General Sourcing Rules.
(a) The provisions of this section apply regardless of the characterization of a product as tangible personal property, a digital good, or a service. The provisions of this section only apply to determine a seller's obligation to pay or collect and remit a sales or use tax with respect to the seller's retail sale of a product under this chapter and chapter sixty-four I.  These provisions do not affect the obligation of a purchaser or lessee to remit tax on the use of the product to the taxing jurisdictions of that use.  The provisions of this section also apply to watercraft, motor vehicles, trailers, and semi-trailers.  The provisions of this section do not apply to (i) direct mail, (ii) telecommunications services, except prepaid calling services and prepaid wireless calling services, and (iii) ancillary services.  So called wire sales by florists, that is orders taken by a florist in the commonwealth and filled by another florist in another state, are sourced to the business location of the florist in the commonwealth in accordance with (b)(1) of this section.
(b) The retail sale, excluding lease or rental, of a product shall be sourced as follows:
(1) When the product is received by the purchaser at a business location of the seller, the sale is sourced to that business location.
(2) When the product is not received by the purchaser at a business location of the seller, the sale is sourced to the location where receipt by the purchaser (or the purchaser’s donee, designated as such by the purchaser) occurs, including the location indicated by instructions for delivery to the purchaser or donee, known to the seller.
(3) When paragraphs (1) and (2) of subsection (b) do not apply, the sale is sourced to the location indicated by an address for the purchaser that is available from the business records of the seller that are maintained in the ordinary course of the seller’s business when use of this address does not constitute bad faith.
(4) When paragraphs (1), (2) and (3) of subsection (b) do not apply, the sale is sourced to the location indicated by an address for the purchaser obtained during the consummation of the sale, including the address of a purchaser’s payment instrument, if no other address is available, when use of this address does not constitute bad faith.
(5) When none of the provisions of paragraphs (1), (2), (3) or (4) of subsection (b) apply, including the circumstance in which the seller is without sufficient information to apply the provisions of paragraphs (1), (2), (3) or (4) of subsection (b), then the location will be determined by the address from which the tangible personal property was shipped, from which the digital good or the computer software delivered electronically was first available for transmission by the seller, or from which  the service was provided (disregarding for these purposes any location that merely provided the digital transfer of the product sold).
(c) The lease or rental of tangible personal property, other than the property identified in subsection (d) or (e) shall be sourced as follows:
(1) For a lease or rental that required recurring periodic payments, the first periodic payment is sourced the same as a retail sale in accordance with the provisions of subsection (b).  Periodic payments made subsequent to the first payment are sourced to the primary property location for each period covered by the payment.  The primary property location shall be as indicated by an address for the property provided by the lessee that is available to the lessor from its records maintained in the ordinary course of business, when use of this address does not constitute bad faith.  The property location shall not be altered by intermittent use at different locations, such as use of business property that accompanies employees on business trips and service calls.
(2) For a lease or rental that does not require recurring periodic payments, the payment is sourced the same as a retail sale in accordance with the provisions of subsection (b).
(3) Subsection (c) does not affect the imposition or computation of sales or use tax on leases or rentals based on a lump sum or accelerated basis, or on the acquisition of property for lease.
(d) The lease or rental of motor vehicles, trailers or semi-trailers that do not qualify as transportation equipment, as defined in subsection (e), shall be sourced as follows:
(1) For a lease or rental that requires recurring payments, each periodic payment is sourced to the primary property location.  The primary property location shall be as indicated by an address for the property provided by the lessee that is available to the lessor from its records maintained in the ordinary course of business, when use of this address does not constitute bad faith.  This location shall not be altered by intermittent use at different locations.
(2) For a lease or rental that does not require recurring periodic payments, the payment is sourced the same as a retail sale in accordance with the provisions of subsection (b).
(3) Subsection (d) does not affect the imposition or computation of sales or use tax on leases or rentals based on a lump sum or accelerated basis, or on the acquisition of property for lease.
(e) The retail sale, including lease or rental, of transportation equipment shall be sourced the same as a retail sale in accordance with the provisions of subsection (b), notwithstanding the exclusion of lease or rental in subsection (b).  “Transportation equipment” means any of the following: 
(1) locomotives and railcars that are utilized for the carriage of persons or property in interstate commerce;
(2) trucks and truck-tractors with a Gross Vehicle Weight Rating (GVWR) of 10,001 pounds or greater, trailers, semi-trailers, or passenger buses that are registered through the International Registration Plan and operated under authority of a carrier authorized and certificated by the United States Department of Transportation or other federal authority to engage in the carriage of persons or property in interstate commerce;
(3) aircraft that are operated by air carriers authorized and certificated by the U.S. Department of Transportation or another federal or foreign authority to engage in the carriage of persons or property in interstate or foreign commerce.
(4) containers designed for use on and component parts attached or secured on the items set forth in this subsection.
(f) For purposes of subsection (b), the terms “receive” and “receipt” mean:  taking possession of tangible personal property, or making first use of services, or taking possession or making first use of digital goods, whichever comes first.  The terms “receive” and “receipt” do not include possession by a shipping company on behalf of the purchaser.
SECTION 1C.  Direct Mail Sourcing Rules. 
(a)  Notwithstanding section 1B, a purchaser of direct mail that is not a holder of a direct mail pay permit shall provide to the seller in conjunction with the purchase either a Direct Mail Form or information to show the jurisdiction to which the direct mail is delivered to recipients.
1.         Upon receipt of the Direct Mail Form, the seller is relieved of all obligations to collect, pay, or remit the applicable tax and the purchaser is obligated to pay or remit the applicable tax on a direct pay basis.  A Direct Mail Form shall remain in effect for all future sales of direct mail by the seller to the purchaser until it is revoked in writing.
2.         Upon receipt of information from the purchaser showing the jurisdictions to which the direct mail is delivered to recipients, the seller shall collect the tax according to the delivery information provided by the purchaser.  In the absence of bad faith, the seller is relieved of any further obligation to collect tax on any transaction where the seller has collected tax pursuant to the delivery information provided by the purchaser.
(b)        If the purchaser of direct mail does not have a direct pay permit and does not provide the seller with either a Direct Mail Form or delivery information, as required by subsection (a) of this section, the seller shall collect the tax according to section 1B, subsection (a) 5.  Nothing in this paragraph shall limit the purchaser’s obligation for sales or use tax to any state to which the direct mail is delivered.
(c)        If a purchaser of direct mail provides the seller with documentation of direct pay authority, the purchaser shall not be required to provide a Direct Mail Form or delivery information
SECTION 1D.   Telecommunications and Related Services Sourcing Rules. 
(a)        Except for the defined telecommunication services in subsection (c), the sale of telecommunications services sold on a call by call basis shall be sourced to (i) each level of taxing jurisdiction where the call originates and terminates in that jurisdiction or (ii) each level of taxing jurisdiction where the call either originates or terminates and in which the services address is also located.
(b)        Except for the defined telecommunications services in subsection (c), a sale of telecommunications services sold on a basis other than a call by call basis, is sourced to the customer’s place of primary use.
(c)        The sale of the following telecommunications services shall be sourced to each level of taxing jurisdiction as follows:
1.         A sale of mobile telecommunications services other than air-to-ground radiotelephone service and prepaid calling service, is sourced to the customer’s place of primary use as required by the Mobile Telecommunications Sourcing Act.
2.         A sale of post-paid calling service is sourced to the origination point of the telecommunications signal as first identified by either (i) the seller’s telecommunications system, or (ii) information received by the seller from its service provider, where the system used to transport such signals is not that of the seller.
3.   A sale of prepaid calling service or a sale of a prepaid wireless calling service is sourced in accordance with section 1B of this chapter.  Provided however, in the case of a sale of prepaid wireless calling service, the rule provided in section 1B, subsection (b)(5) shall include as an option the location associated with the mobile telephone number.
4.  A sale of a private communication service is sourced as follows:
a.         Service for a separate charge related to a customer channel termination point is sourced to each level of jurisdiction in which such customer channel termination point is located.
b.         Service where all customer termination points are located entirely within one jurisdiction or levels of jurisdiction is sourced in such jurisdiction in which the customer channel termination points are located.
c.         Service for segments of a channel between two customer channel termination points located indifferent jurisdictions and which segment of channel are separately charged is sourced fifty percent in each level of jurisdiction in which the customer channel termination points are located.
d.         Service for segments of a channel located in more than one jurisdiction of levels of jurisdiction and which segments are not separately billed is sourced in each jurisdiction based on the percentage determined by dividing the number of customer channel termination points in such jurisdiction by the total number of customer channel termination points.
(d)  The sale of an ancillary service is sourced to the customer’s place of primary use. 
SECTION 1E.  Telecommunications Sourcing Definitions.  For the purpose of section 1D, the following definitions apply:
A.        “Air-to-Ground Radiotelephone service” means a radio service, as that term is defined in 47 CFR 22.99, in which common carriers are authorized to offer and provide radio telecommunications service for hire to subscribers in aircraft.
B.        “Ancillary Services” means services that are associated with or incidental to the provision of  “telecommunications services,” including but not limited to “detailed telecommunications billing,” “directory assistance,” “vertical service,, and “voice mail services.”
C.        “Call-by-call Basis” means any method of charging for telecommunications services where the price is measured by individual calls.
D.        “Communications Channel” means a physical or virtual path of communications over which signals are transmitted between or among customer channel termination points.
E.         “Customer” means the person or entity that contracts with the seller of telecommunications services.  If the end user of telecommunications services is not the contracting party, the end user of the telecommunications service is the customer of the telecommunications service, but this sentence only applies for the purpose of sourcing sales of telecommunication services under section 1C.  “Customer” does not include a reseller of telecommunications service or for mobile telecommunications service of a serving carrier under an agreement to serve the customer outside the home service provider’s licensed service area.
F.         “Customer Channel Termination Point” means the location where the customer either inputs or receives communications.
G.        “End User” means the person who utilizes the telecommunication service.  In the case of an entity, “end user” means the individual who utilizes the service on behalf of the entity.
H.        “Home service provider” means the same as that term is defined in section 124(5) of Public Law 106-252 (Mobile Telecommunications Sourcing Act).
I.          “Mobile telecommunications service” means the same as that term is defined in section 124(7) of Public Law 106-252 (Mobile Telecommunications Sourcing Act).
J.          “Place of primary use” means the street address representative of where the customer’s use of the telecommunications service primarily occurs, which must be the residential street address or the primary business street address of the customer.  In the case of mobile telecommunications services, “place of primary use” must be within the licensed service area of the home service provider.
K.        “Post-paid calling service” means the telecommunications service obtained by making a payment on a call-by-call basis either through the use of a credit card or payment mechanism such as a bank card, travel card, credit card, or debit card, or by charge made to a telephone number which is not associated with the origination or termination of the telecommunications service.  A post-paid calling service includes a telecommunications service, except a prepaid wireless calling service, that would be a prepaid calling service except it is not exclusively a telecommunication service.
L.         “Prepaid calling service” means the right to access exclusively telecommunications services, which must be paid for in advance and which enables the origination of calls using an access number or authorization code, whether manually or electronically dialed, and that is sold in predetermined units or dollars of which the number declines with use in a known amount.
M.        “Prepaid wireless calling service” means a telecommunications service that provides the right to utilize mobile wireless service as well as other non-telecommunications services, including the download of digital products delivered electronically, content and ancillary services, which much be paid for in advance that is sold in predetermined units or dollars of which the number declines with use in a known amount. 
N.        “Private communication service” means a telecommunication service that entitles the customer to exclusive or priority use of a communications channel or group of channels between or among termination points, regardless of the manner in which such channel or channels are connected, and includes switching capacity, extension lines, stations, and any other associated services that are provided in connection with the use of such channel of channels.
O.        “Service address” means:
1.         The location of the telecommunications equipment to which a customer’s call is charged and from which the call originates or terminates, regardless of where the call is billed or paid.
2.         If the location in subsection (O)(1) is not known, service address means the origination point of the signal of the telecommunications services first identified by either the seller’s telecommunications system or in information received by the seller from its service provider, where the system used to transport such signal is not that of the seller.
3.         If the location in section (O)(1) and subsection (O)(2) are not known, the service address means the location of the customer’s place of primary use. 
SECTION 3:  Section 2 of Chapter 64H of the General laws, as so appearing, is hereby amended by replacing it with the following: 
An excise is hereby imposed upon sales at retail sourced to the commonwealth under the applicable rules in this chapter, by any seller, of tangible personal property,  bundled transactions including a taxable product, or services at the rate of 6.25 percent on all such sales of such property or services, except as otherwise provided in this chapter, and not on a “service charge” or “tip” that is distributed by a seller to service employees, wait staff employees or service bartenders as provided in section 152A of chapter 149.   In the case of a bundled transaction that includes telecommunications services, ancillary services, internet access, or audio or video programming service, if the price is attributable to products that are taxable and products that are nontaxable, the portion of the price attributable to the nontaxable products may be subject to tax unless the seller can identify by reasonable and verifiable standards such portion from its books and records that are kept in the regular course of business for other purposes, including, but not limited to, non-tax purposes.  For purposes of reporting the sale or recharge of prepaid calling services or prepaid wireless calling services, the sale is deemed to occur on the date of the transfer for consideration.  The excise shall be paid by the seller to the commissioner at the time provided for filing the return required by section sixteen of chapter sixty-two C.
SECTION 4:  Section 4 of Chapter 64H of the General Laws, as so appearing, is hereby amended by striking it out in its entirely and inserting in its place the following new Section 4:
For the purpose of adding and collecting the tax imposed by this chapter to be reimbursed to the seller by the purchaser, the tax computation must be carried to the third decimal place, and it must be rounded to a whole cent, rounding up to the next cent whenever the third decimal place is greater than four.   A seller may elect to compute the tax due on a transaction on an item or an invoice basis.
SECTION 5:  Section 6 of Chapter 64H of the General Laws, as so appearing, is hereby amended as follows:
SECTION 6(b) is amended by striking everything following the word “import” and adding a period following that word.
SECTION 6(e) is amended by adding the following sentence at the end of the section:
A purchaser may also claim this exemption by use of a certificate in a form approved by the Streamlined Sales Tax Governing Board.   
SECTION 6(g) is amended by deleting the period at the end of the section and adding the following:
,except alcoholic beverages for on-premises consumption.
SECTION 6(h) is repealed in its entirety and replaced with the following:
Sales of food and food ingredients including candy, soft drinks, or food sold through vending machines with a sales price of less than $3.50, but not alcoholic beverages for on-premises consumption, dietary supplements, prepared food or tobacco.  Prepared food sold by a bed and breakfast establishment or bed and breakfast home as defined in chapter 64G shall not be subject to tax under this chapter where the value of the breakfast served is included in the rent for the room.
SECTION 6(i) is amended by deleting clause (4) and inserting in its place the following: 
(4) residential intrastate telecommunications services.
SECTION 6(k) is repealed in its entirely and replaced with the following:
Sales of essential clothing, not including clothing accessories, protective equipment, sport or recreational equipment, or fur clothing as defined in this chapter.
SECTION 6(l) is repealed in its entirety and replaced with the following:
Sales of the following on prescription:  drugs and over-the-counter drugs for human use, durable medical equipment for home use, mobility enhancing equipment, and prosthetic devices.
SECTION 6(cc) is amended by striking the word “meal” each time it appears and substituting “prepared food” and by striking the word “prepared by” in lines 353 and 357 and inserting “made by”.
SECTION 6(ff) is repealed in its entirety and replaced with the following:
(ff) Sales of "direct and cooperative direct mail promotional advertising materials'' defined as individual discount coupons, or advertising leaflets incorporating the coupons within the promotional advertising materials no greater than 6 pages in length, and including any accompanying envelopes and labels. In order to be exempt hereunder, the promotional advertising materials shall be distributed as a part of a package of materials promoting 1 or more than 1 business, each operated at separate and distinct locations, and directed in a single package to potential customers, at no charge to the potential customer, of the businesses paying for the delivery of such material. For the purpose of this paragraph, "direct and cooperative direct mail promotional advertising materials'' shall not include mail order catalogs, department store catalogs, telephone directories, or similar printed advertising books, booklets or circulars greater than 6 pages in total length.
SECTION 6(ll) is amended by striking it and inserting the following in its place:
(ll) Sales of gold or silver bullion or coins traded and sold according to their value as precious metal, but not coins sold for their numismatic value. The word "bullion'' shall not include fabricated precious metal which has been processed or manufactured for industrial, professional or artistic uses.
SECTION 6(qq) is amended by deleting, in the last sentence of that section, the following words:
in good faith
The section is further amended by added the following new section 6(xx):
Sales of tickets for admissions to places of amusement and sports.
SECTION 6:  Section 7 of Chapter 64H of the General Laws, as so appearing, is hereby amended by striking the section in its entirety and replacing it with the following:   
No person shall do business in this commonwealth as a seller unless a registration shall have been issued to him.  For persons with business locations physically located in the commonwealth, a registration shall be obtained for each place of business in the commonwealth in accordance with section sixty-seven of chapter sixty-two C.   A seller may select one of the following methods of remittances:
A.        Model 1, wherein a seller selects a Certified Service Provider as an agent to perform all of the seller’s sales or use tax functions, other than the seller’s obligation to remit tax on its own purchases.  For purposes of this section, an agent is a person authorized in writing by a seller to represent the seller before member states of the Streamlined Sales Tax Governing Board;
B.        Model 2, wherein a seller selects a Certified Automated System to use which calculates the amount of tax due on a transaction, but retains responsibility for remitting the tax; or
C.        Model 3, wherein a seller or an affiliated group of sellers utilizes its own proprietary automated sales tax system that calculates the amount of tax due each jurisdiction and has been certified as a Certified Automated System.  A Model 3 seller must:
(1.)       have sales in at least five member states of the Streamlined Sales Tax Governing Board,  and
(2.)       have  total annual sales revenue of at least five hundred million dollars, and
(3.)       enter into a performance agreement approved by the Streamlined Sales Tax Governing Board, Inc.  
SECTION 7:  Chapter 64H of the General Laws, as so appearing, is hereby is amended by adding after Section 7, the following new section 7A:
7A.  Amnesty for Registration
A seller that registers to collect and remit the tax imposed by this chapter and chapter 64I on or after the date the commonwealth is accepted as a full member of the Streamlined Sales Tax Governing Board, Inc. and for a period of one year thereafter, will be entitled to amnesty for uncollected or unpaid sales or use tax, penalty and interest providing that the seller was not registered in the commonwealth in the 12 month period preceding the date of such acceptance.   The amnesty provided by this section is not available to a seller with respect to any matter or matters for which the seller received notice of the commencement of an audit or an audit assessment, including any administrative or judicial appeals.  The amnesty is also not available for sales or use taxes already paid or remitted to the commonwealth or to taxes collected by the seller.  The amnesty is effective, absent the seller’s fraud or intentional misrepresentation of a material fact, as long as the seller continues registration and continues to pay or collect and remit applicable sales or use taxes for a period of at least 36 months.  The amnesty is applicable only to sales or use taxes due from a seller in its capacity as a seller and not to sales or sue taxes due from a seller in its capacity as a buyer.   
SECTION 8:  Chapter 64H of the General Laws, as so appearing, is hereby is amended by adding after Section 7A, the following new section 7B:
7B.  Monetary Allowances for Sales Tax Collection
(a)        A monetary allowance shall be allowed to a Certified Service Provider under Model 1 in accordance with the terms of the contracts between the Streamlined Sales Tax Governing Board and the Certified Service Providers for a period not to exceed 24 months following a voluntary seller’s registration through the Streamlined Sales Tax Governing Board’s central registration process.  The compensation shall be a percentage of tax revenue generated for the commonwealth by the voluntary seller that does not have a requirement to register to collect the tax.
(b)        A seller electing to use a Certified Automated System under Model 2 may receive a monetary allowance to be determined by the Streamlined Sales Tax Project Governing Board for a period not to exceed twenty four months following a voluntary seller’s registration through the Streamlined Sales Tax Governing Board’s central registration process.  The compensation may be a percentage of tax revenue generated for the commonwealth by the voluntary seller that does not have a requirement to register to collect the tax.
(c)        A seller that utilizes its own proprietary automated sales tax system that has been certified as a Certified Automated System under Model 3 and all other sellers not covered under (a) or (b) that voluntarily register through the Streamlined Sales Tax Governing Board’s central registration process may receive a monetary allowance to be determined by the Streamlined Sales Tax Governing Board for a period not to exceed 24 months following the registration.  The compensation may be a percentage of tax revenue generated for the commonwealth by the voluntary seller that does not have a requirement to register to collect the tax.
(d)       A seller may receive additional compensation as required by the Streamlined Sales and Use Tax Agreement, as amended. 
SECTION 9:  Section 8 of Chapter 64H of the General Laws, as so appearing, is hereby amended by striking the section in its entirety and replacing it with the following:
(a)        It shall be presumed that all gross receipts of a seller from the sale of services or tangible personal property are from sales subject to tax until the contrary is established. The burden of proving that a sale of services or tangible personal property by any seller is not subject to tax shall be upon such seller unless he takes from the purchaser a certificate of exemption to the effect that the service or property is purchased for resale, or the service or property is exempt from the tax imposed by this chapter and such certificate of exemption is obtained by the seller not later than ninety days subsequent to the date of the sale.  Where a certificate is not obtained within the foregoing time limit the seller is not relieved of its burden of proving that the sale was exempt or for resale and the seller must prove by other means, within one hundred twenty days subsequent to the date of notice from the commissioner, that the sale was not a retail sale subject to tax or produce a fully completed exemption certificate from the purchaser taken in good faith.
(b)        The certificate of exemption shall relieve the seller from the burden of proof and any liability for the tax if it is determined that the purchaser improperly claimed an exemption unless:
(1)        the seller fraudulently fails to collect the tax, or
(2)        the seller solicits purchasers to participate in the unlawful claim of an exemption, or
(3)        a seller physically located within the commonwealth accepts an exemption certificate that claims an entity based exemption not contained in this chapter in a transaction involving a product received by the purchaser at a business location of the seller.  
(c)        The certificate of exemption shall bear the name and address of the purchaser and the purchaser’s tax identification number or other identification number.  If the certificate of exemption is submitted in paper form by the purchaser, it shall bear the purchaser’s signature.  The certificate shall be in such form as the commissioner may prescribe or that has been approved by the Streamlined Sales Tax Governing Board.
(d)       If a purchaser who gives a certificate of exemption indicating that the purchase was for resale in the regular course of business makes any use of the service or property other than retention, demonstration or display while holding it for sale in the regular course of business, the use shall be deemed a retail sale by the purchaser as of the time the service or property is first used by him, and the cost of the service or property to him shall be deemed the gross receipts from such retail sale. If the sole use of the property other than retention, demonstration or display in the regular course of business is the rental of the property while holding it for sale, the purchaser may elect to include in its gross receipts the amount of the rental charge rather than the cost of the property to him.
(e)        If a purchaser who gives a certificate of exemption makes any use of the property inconsistent with the exemption claimed on the certificate, the use shall be deemed a retail sale by the purchaser as of the time the property is first so used and the cost of the property to the purchaser shall be deemed the gross receipts from such retail sale.
(f)        A seller may obtain a blanket exemption certificate from a purchaser with which the seller has a recurring business relationship and will be relieved of liability as otherwise provided in this section.  For purposes of this section a recurring business relationship exists when a period of no more than twelve months elapses between sales transactions.
(g)        For purposes of this section, a certificate of exemption may be either in paper or electronic format. The requirement of taking a certificate is satisfied if the seller otherwise captures all required data elements of such a certificate in its books and records.  The commissioner may promulgate rules and regulations determining which services shall be deemed purchased for resale under this section.
SECTION 10:   Chapter 64H of the General Laws, as so appearing, is hereby is amended by adding after Section 8, the following new section 8A:
8A.  Relief from Liability
A.  The commissioner shall publish a taxability matrix in the form and manner prescribed by the Streamlined Sales Tax Governing Board, Inc. and shall relieve sellers and certified service providers from liability for having charged and collected the incorrect amount of sales or use tax resulting from the seller or certified service provider relying on erroneous data provided in the taxability matrix.
B.  A purchaser is relieved from liability for having failed to pay the correct amount of sales or use tax in the following circumstances:
1.  A purchaser’s seller or CSP relied on erroneous data provided by the commissioner in the taxability matrix; 
2.  A purchaser holding a direct pay permit relied on erroneous data provided by the commissioner in the taxability matrix;
3.  A purchaser relied on erroneous data provided by the commissioner in the taxability matrix.
For purposes of this section, erroneous data is limited to incorrect classification in the taxability matrix of defined products as taxable or exempt, included or excluded from sales price, or included or excluded from a defined product.   For purposes of this section, relief from liability includes liability for tax, interest and penalty.
C.  Following certification to the Streamlined Sales Tax Governing Board that the commissioner has reviewed the taxability of the product categories contained in software used by a Certified Service Provider or a Certified Automated System, the Certified Service Provider or seller using the Certified Automated System is relieved from liability for not collecting sales or use taxes resulting from reliance on that certification.  The relief from liability provided in this section shall not be available where the Certified Service Provider or seller using a Certified Automated System has incorrectly classified an item or transaction into a product category certified by the commissioner.   In the case of such a misclassification, the Certified Service Provider or seller using a Certified Automated System shall be given 10 days to correct any such error, and following that 10 day period, will be liable for the failure to collect the correct amount of sales or use taxes.  
SECTION 11:  Section 26 of Chapter 64H of the General Laws, as so appearing, is amended by adding the following at the end.
Where a motor vehicle is returned to a seller pursuant to a recission of contract within one hundred and eighty days of the date of sale and the entire amounts charged for the motor vehicle, less the sellers' established handling fees, if any, for return of the property, are refunded either in cash or credit, the purchaser may apply to the Commissioner for a refund of any tax paid under this chapter or chapter 64I within the time limitations provided in chapter 62C, section 37.   In the case of a recission of contract for the sale of a motor vehicle, the seller’s established handling fees may include a reasonable allowance for the purchaser’s use of the vehicle.  
SECTION 12:  Section 33 of Chapter 64H of the General Laws, as so appearing, is hereby is amended by striking the section in its entirety and replacing it with the following: 
Section 33:  Bad Debts.  Any seller who has paid to the commissioner an excise under this chapter upon a sale for which credit is given to the purchaser and such account is later determined to be a bad debt may deduct the amount of the bad debt on the return for the period during which the bad debt is written off as uncollectable in the seller’s books and records and is eligible to be deducted for federal income tax purposes, whether or not the seller is required to file a federal income tax return.   For purposes of this section, (1) a seller entitled to a deduction does not include an assignee or factor of such seller and (2) bad debt shall have the same meaning as in 26 U.S.C. 166, but excluding financing charges or interest, sales or use taxes charged on the purchase price, uncollectable amounts on property that remain in the possession of the seller until the full purchase price is paid, expenses incurred in attempting to collect any debt, and repossessed property.  If a seller takes a deduction for a bad debt as provided in this section and the debt is subsequently collected in whole or in part, the tax on the amount so collected must be paid and reported on the return filed for the period in which the collection is made.  For purposes of reporting a payment received on a previously claimed bad debt, any payments made on a debt or account shall be applied first proportionately to the taxable sales price and tax and second to interest, service charges, and any other charges.  If a bad debt exceeds the amount of taxable sales for the period during which the bad debt is written off, an application for abatement may be filed within the time limitations of G.L. c. 62C, § 37, provided however that notwithstanding any provisions of G.L. c. 62C, § 37 to the contrary, the three year time limitation shall be measured from the due date of the return on which the bad debt could first be claimed.   Where a seller has elected to utilize a Certified Service Provider, the Certified Service Provider may claim, on behalf of the seller any bad debt allowance provided by this section, provided that the Certified Service Provider credits or refunds the full amount of any bad debt allowance or refund to the seller.  In situations where the books and records of the seller support an allocation of the bad debts among member states of the Streamlined Sales Tax Governing Board, such an allocation is permitted.
SECTION 13:  Chapter 64H of the General Laws, as so appearing, is hereby is amended by adding the following new section 34:
Section 34:  Demand for Return of Overpaid Tax
(a)        In the event a seller shall refuse to return a sales tax upon request by the customer, the customer shall not have a cause of action against the seller until a written notice of demand is made upon the seller and at least 60 days have elapsed since the time of the demand.   Such demand must contain sufficient information to allow the seller to determine the validity of the request.
(b)        In connection with a customer’s request for a return of overpaid sales taxes, a seller shall be presumed to have a reasonable business practice if in the collection of sales taxes the seller (i) uses either a provider or system, including a proprietary system, certified by the commonwealth or the Streamlined Sales Tax Governing Board; and (ii) has remitted to the commonwealth all taxes collected, less any deductions, credits, or collection allowances permitted under this chapter.
SECTION 14:  Chapter 64H of the General Laws, as so appearing, is hereby is amended by adding the following new section 35:
Section 35:  In the event of a rate change in section two of this chapter, the effective date of rate changes for services covering a period starting before and ending after the statutory effective date shall be as follows:
            A. For a rate increase, the new rate shall apply to the first billing period starting on or after the effective date.
            B. For a rate decrease, the new rate shall apply to bills rendered on or after the effective date.
SECTION 15:  Section 1 of Chapter 64I of the General Laws, as so appearing, is hereby amended by adding in the second paragraph after the word “person” and before the word “retailer”, the following: “purchaser’, 
Section 1 of Chapter 64I of the General Laws, as so appearing, is further amended by striking the definition of “purchaser” in its entirety.
SECTION 16:  Section 4 of Chapter 64I of the General Laws, as so appearing, is hereby amended by adding the following at the end of the first paragraph:
A vendor’s or seller’s obligation to pay or collect and remit a sales or use tax with respect to the seller’s retail sale of a product are subject to the sourcing of a sale provisions of chapter sixty-four H, which provisions do not affect the obligation of a purchaser or lessee to remit tax on the use of the product to the taxing jurisdiction of that use.
SECTION 17:  Section 5 of Chapter 64I of the General Laws, as so appearing, is hereby amended by striking it out in its entirely and inserting in its place the following new Section 5:
For the purpose of adding and collecting the tax imposed by this chapter to be paid to the commonwealth or to be reimbursed to the seller by the purchaser, the tax computation must be carried to the third decimal place, and it must be rounded to a whole cent, rounding up to the next cent whenever the third decimal place is greater than four.   A seller may elect to compute the tax due on a transaction on an item or an invoice basis.
SECTION 18:  Section 8 of Chapter 64I of the General Laws, as so appearing, is hereby amended by striking the section in its entirely and replacing it with the following:
(a)        For the purpose of the proper administration of this chapter and to prevent evasion of the tax imposed hereunder, it shall be presumed that tangible personal property or services sold by any person for delivery in the commonwealth is sold for storage, use or other consumption in the commonwealth until the contrary is established.  The burden of proving the contrary is upon the person who makes the sale unless he takes from the purchaser a certificate of exemption to the effect that the service or property is purchased for resale, or the service or property is exempt from the tax imposed by this chapter and such certificate of exemption is received not later than ninety days subsequent to the date of the sale. Where a certificate is not obtained within the foregoing time limit the seller is not relieved of its burden of proving that the sale was exempt or for resale and the seller must prove by other means, within one hundred twenty days subsequent to the date of notice from the commissioner, that the sale was not a retail sale subject to tax or produce a fully completed exemption certificate from the purchaser taken in good faith.
(b)        The certificate shall relieve the seller from the burden of proof and any liability for the tax if it is determined that the purchaser improperly claimed an exemption unless
(1) the seller fraudulently fails to collect the tax, or
(2)        the seller solicits purchasers to participate in the unlawful claim of an exemption, or
(3)        a seller physically located within the commonwealth accepts an exemption certificate that claims an entity based exemption not contained in this chapter in a transaction involving a product received by the purchaser at a business location of the seller.   
(c)        The certificate of exemption shall bear the name and address of the purchaser and the purchaser’s tax identification number or other identification number.  If the certificate of exemption is submitted in paper form by the purchaser, it shall bear the purchaser’s signature.  The certificate shall be in such form as the commissioner may prescribe or that has been approved by the Streamlined Sales Tax Governing Board.
(d)       If a purchaser who gives a certificate of exemption indicating that the purchase was for resale in the regular course of business makes any use of the service or property other than retention, demonstration or display while holding it for sale in the regular course of business, the storage or use is taxable as of as of the time the service or property is first so stored or used by him.  If the sole use of the property other than retention, demonstration or display in the regular course of business is the rental of the property while holding it for sale, the purchaser may elect to include in its gross receipts the amount of the rental charge rather than the cost of the property to him.
(e)        If a purchaser who gives a certificate of exemption makes any use of the property inconsistent with the exemption claimed on the certificate, the use shall be deemed a retail sale by the purchaser as of the time the property is first so used and the cost of the property to the purchaser shall be deemed the gross receipts from such retail sale.
(f)        It shall be presumed that tangible personal property shipped or brought to the commonwealth by the purchaser was purchased from a retailer for storage, use, or other consumption in the commonwealth provided that such property was shipped or brought into the commonwealth within six months after its purchase.
(g)        It shall be presumed that services used within the commonwealth by the purchaser were purchased from the seller for use within the commonwealth provided such services were used within the commonwealth within six months after its purchase.
(h)        For purposes of this section, a certificate of exemption may be either in paper or electronic format. The requirement of taking a certificate is satisfied if the seller otherwise captures all required data elements of such a certificate in its books and records.  The commissioner may promulgate rules and regulations determining which services shall be deemed purchased for resale under this section.
SECTION 19:  Section 34 of Chapter 64I of the General Laws, as so appearing, is hereby amended by striking it out in its entirely and inserting in its place the following new Section 34:
Any seller who has paid to the commissioner an excise under this chapter upon a sale for which credit is given to the purchaser and such account is later determined to be a bad debt may deduct the amount of the bad debt as provided in G.L. c. 64H, section 33.
SECTION 20 : Chapter 64I of the General Laws, as so appears, is amended by adding a new Section 35:
Section 35:  Demand for Return of Overpaid Tax
(a)        In the event a seller shall refuse to return a use tax collected by the seller upon request by the customer, the provisions of section thirty-four of chapter sixty-four H shall apply.
SECTION 21 : Chapter 64I of the General Laws, as so appears, is amended by adding a new Section 36:
Section 36:   In the event of a rate change in section two of this chapter, the provisions of section thirty-five of chapter sixty-four H shall apply.
SECTION 22:  The commonwealth hereby adopts the Streamlined Sales and Use Tax Agreement as created on November 12, 2002 and as amended by the member states of the Streamlined Sales Tax Governing Board, Inc.  The commissioner may promulgate rules and regulations consistent with the Streamlined Sales and Use Tax Agreement and any subsequent amendments or interpretations thereof adopted by the Streamlined Sales Tax Governing Board, Inc. to ensure that the commonwealth remains in compliance with that agreement, as amended.
SECTION 23:  The commissioner is authorized to petition the Streamlined Sales Tax Governing Board to allow the commonwealth to become an associate or full member of the Streamlined Sales Tax Governing Board and to pay the application fee and annual fees from sales and use taxes collected under chapters 64H and 64I. If accepted as an associate or full member, the commonwealth shall be represented at the Streamlined Sales Tax Governing Board meetings by a coalition of 3 delegates:
a)         1 voting member from the Department of Revenue who is appointed by the commissioner, and
b)         1 voting member from each chamber of the legislature appointed by the Speaker of the House and the President of the Senate, respectively.
These 3 delegates shall together decide how the commonwealth’s interests are best represented to the board, voting on issues as indicated above. Since each member state on the Governing Board is allowed only one vote, the commonwealth’s single vote on an issue shall be determined by the majority opinion indicated by the votes of the delegates of the commonwealth’s coalition.
SECTION 24:  Sections 1-22 of this bill shall be effective on the first day of the twelfth month following passage.
SECTION 25:  Section 23 of this bill shall be effective immediately upon passage.

SECTION 26:  Section 1 of Chapter 64L of the General Laws, as so appearing, is hereby amended by striking the first paragraph and replacing it with the following:

            As used in this chapter, the following words shall have the meaning assigned to them in section 1 of chapter 64H: “prepared food” and “vendor.”

SECTION 27:  Section 1 of Chapter 64L of the General Laws, as so appearing, is hereby amended by striking the definition of “Sale” and replacing it with the following:
“Sale,” means a sale of prepared food by a vendor for any purpose other than resale in the regular course of business.

SECTION 28: Section 1 of Chapter 64L of the General Laws, as so appearing, is hereby amended by striking the definition of “vendor” in its entirety.

SECTION 29:  Subsection (a) of section 2 of Chapter 64L of the General Laws, as so appearing, is hereby amended by striking, in two places, the words “restaurant meals” and replacing those words with the following: prepared food

SECTION 30:  Subsection (b) of section 2 of Chapter 64L of the General Laws, as so appearing, is hereby amended by striking the words “restaurant meals” and replacing those words with the following: prepared food

SECTION 31:  Subsection (d) of section 2 of section 64L of the General Laws, as so appearing, is hereby amended by striking, in two places, the words “restaurant meals” and replacing those words with the following: prepared food.

SECTION 32:  Section 3 of 64L of the General Laws, as so appearing, is hereby stricken and replaced with the following:
Except as provided herein, a sale of prepared food by a vendor is sourced to the business location of the vendor if (1) the prepared food is received by the purchaser at the business location of the vendor or (2) if the prepared food is delivered by the vendor to a customer, regardless of the location of the customer.  A vendor with multiple business locations in the commonwealth must separately report sales sourced to each location in a manner prescribed by the commissioner.  Prepared food delivery companies that purchase prepared food for resale must source their sales to the delivery location indicated by instructions for delivery to the purchaser and shall separately report sales by municipality in a manner prescribed by the commissioner.  The commissioner may also adopt by-rule or regulation destination sourcing and reporting rules for caterers or other vendors with a high volume of delivered prepared food, as the commissioner may determine, in order to mitigate any anti-competitive impact of the local prepared food tax.

SECTION 33: Section 5 of Chapter 64L of the General Laws, as so appearing, is hereby amended by striking the words “sale of a meal by a restaurant” and replacing those words with the following:
sale of prepared food by a vendor

SECTION 34:  Sections 26-33 of this bill shall be effective on the first day of the twelfth month following passage.

Clerk #74

Payment of Wages

Mr. Rodrigues moves to amend the bill (S. 2350) by inserting the following section:-

SECTION__. Section 148 of chapter 149 of the General Laws, as appearing in the 2008 Official Edition, is hereby amended by striking, in line 2, the words "weekly or bi-weekly" and inserting in place thereof the following words:- weekly, biweekly or semi-monthly.

Clerk #75

Energy Efficiency Tax Credit

Mr. Pacheco moves to amend the bill (Senate, No. 2350) in Section 78 by striking out subsection (a) and by inserting in place thereof the following new subsection: -
“(a) Notwithstanding any general or special law to the contrary, for the days of August 11, 2012 and August 12, 2012, an excise shall not be imposed upon nonbusiness sales at retail of energy-efficient product.  For the purposes of this section, ‘energy-efficient product’ is defined as a product that has been designated as an Energy Star qualified product under the Energy Star program jointly operated by the United States Environmental Protection Agency and the United States Department of Energy.  This section applies only to the following energy-efficient products:
               (1)  an air conditioner the sales price of which does not exceed $6,000;
               (2)  a clothes washer;
               (3) a clothes drier
               (4)  a ceiling fan;
               (5)  a dehumidifier;
               (6)  a dishwasher;
               (7)  an incandescent or fluorescent lightbulb;
               (8)  a programmable thermostat; and
               (9)  a refrigerator the sales price of which does not exceed $2,000.”

and by striking out, in line 2003, the words “tangible personal property, as defined in section 1 of Chapter 64H of the General Laws” and inserting in place thereof the following words:-

“an energy-efficient product”
              
and by striking out, in line 2005, the words “tangible personal property” and inserting in place thereof the following words:-
“an energy-efficient product”
and by striking lines 2008, 2009, and 2010
and by striking out, in line 2011, the words “tangible personal property” and inserting in place thereof the following words:-
“an energy-efficient product”
and by striking out, in line 2024,  the words “tangible personal property” and inserting in place thereof the following words:-
“an energy-efficient product.”
and further by inserting at the end thereof the following new subsection:

“(g) The Executive Office of Energy and Environmental Affairs shall have the ability to designate further Energy Star qualified products as being eligible for this Energy Efficiency tax credit.”

Clerk #76

Tip Pooling

Messrs. Rodrigues, Tarr and Joyce move to amend the bill (S. 2350) by inserting the following three sections:

SECTION__.   Section 152A of chapter 149 of the General Laws, as appearing in the 2008 Official Edition, is hereby amended by inserting after the word ‘responsibility’, in line 8, the following words: - ; provided, however, that a supervisor in a quick service restaurant whose job duties do not qualify him or her as an employee employed in a bona fide executive capacity as defined in 29 C.F.R. §§541.100 et seq.,  shall qualify as a wait staff employee for purposes of this section.
SECTION__.   Said section 152A of said chapter 149, as so appearing, is hereby further amended by inserting after the definition ‘ Patron ’ the following definition:-
“ Quick service restaurant ” ,  an establishment selling food or beverages where products are served to patrons primarily over a sales counter or a drive up window sales point, where there is minimal or no direct service to patrons seated at tables, and where employees are paid at least the minimum required hourly wage for non-service employees pursuant to Chapter 151.
SECTION__.  Nothing in this chapter shall prohibit an employer from establishing a policy prohibiting the acceptance of gratuities. 

Clerk #77

Small Business Health Insurance

Mr. Timilty moves to amend the bill (S. 2350) by adding at the end thereof the following new Section:-
“SECTION X.  No insurance carrier shall deny coverage, cancel in-force coverage, adversely adjust rates, withhold data, or otherwise discriminate in any way against an employer who elects to contribute to a supplemental health benefit plan or arrangement that is designed to mitigate the impact of plan deductibles or other out-of-pocket claims cost exposure on plan members.”

Clerk #78

Hybrid Technology Incentive

Messrs. Timilty, Rush, and McGee move that the bill (S. 2350) be amended by adding at the end thereof the following new Section:-
“SECTION X.  Section 6 of chapter 64H of the General Laws is hereby amended by adding the following subsection:-
‘(yy) (1) sales of new plug-in hybrid electric vehicles.
            (2) As used in this section, the following words shall, unless the context clearly requires otherwise, have the following meaning:-
“Plug-in hybrid electric vehicle”, a motor vehicle, as defined in Massachusetts General Laws chapter ninety, section one, which (i) is an Enhanced Advanced Technology Partial Zero Emission Vehicle (EATPZEV) or the equivalent (ii) uses an external source of energy to recharge such battery, or is a dedicated natural gas or fuel cell electric vehicle  (iii) the original use of which commences with the taxpayer (iv) which is acquired for use or lease by the taxpayer and not for resale and (v) which is made by a manufacturer.
 (3) This exemption shall expire on June 30, 2015.’”

Clerk #79

Gateway Communities

Mr. Timilty moves to amend the bill (S. 2350) by adding at the end thereof the following new Section:-
“SECTION X. Section 3A of chapter 23A of the General Laws, as so appearing, is hereby amended by striking, in lines 139 and 140, the words ‘below the commonwealth’s average’ and inserting in place thereof the following:- below 100.5 percent of the commonwealth’s average,”.

Clerk #80

Wireless Service

Mr. Knapik moves to amend the bill (Senate, No. 2350) by inserting at the end thereof, the following new section:-
SECTION__.  Chapter 25C of the General Laws, as appearing in the 2010 Official Edition, is hereby amended by inserting after section 7, the following sections:-
Section 8.  Notwithstanding any other general or special law to the contrary, the department shall have no jurisdiction, general supervision, regulation or control over wireless service, including mobile radio telephone service, or radio utilities.
Section 9.  Nothing in section 8 of this chapter shall be construed to affect or modify:
a.      the authority of the attorney general to apply and enforce chapter 93A or other consumer protection laws of general applicability;
b.     the department’s authority under sections 18B and 18H of Chapter 6A, concerning enhanced 911 service, and section 15E of Chapter 166, concerning telephone relay service; 
c.      the department’s authority to administer the federal Lifeline and Link-up programs or the Connect America Fund pursuant to federal law.

Clerk #81

Independent Contractors

Messrs. Rodrigues, Finegold and Tarr move to amend the bill (S. 2350) by inserting the following section:-

SECTION__.  Chapter 149 of the General Laws, as appearing in the 2010 Official Edition, is hereby amended by striking out section 148B and inserting in place thereof the following section:-

Section 148B. (a) For the purpose of this chapter and chapter 151, an individual performing any service, except as authorized under this chapter, shall be considered to be an employee under those chapters unless:—
(1) the individual is free from control and direction in connection with the performance of the service, both under his contract for the performance of the service and in fact; and
(2) the service is performed outside the usual course of the business of the employer or the service is performed within the usual course of business of the employer and is distinguishable from similar services performed by employees; and
(3) the individual is customarily engaged in an independently established trade, occupation, profession or business of the same nature as that involved in the service performed; and
(4) the individual is free to perform services for persons other than the employer, both under his contract for the performance of the service and in fact; and
(5) the individual uses a federal tax identification number other than his social security number when compensated for the performance of the service.
If the service is performed within the usual course of business of the employer, the individual and employer must specify in writing, signed under the pains the penalties of perjury, how the service is distinguishable from similar services performed by employees, including but not limited to the skills required to perform the service that employees do not have and the skill the individual has to perform the service.  Said written agreement shall also be of a defined duration for the performance of a defined service and shall address any creation of and rights to intellectual property.
The employer may not waive its liability for injuries the individual may incur in the course of performing the service.
This subsection shall not apply to an individual who has been coerced, threatened or intimidated into establishing an independent contractor relationship.
(b) The failure to withhold federal or state income taxes or to pay unemployment compensation contributions or workers’ compensation premiums with respect to an individual’s wages shall not be considered in making a determination under this section.
(c) An individual’s exercise of the option to secure workers’ compensation insurance with a carrier as a sole proprietor or partnership pursuant to subsection (4) of section 1 of chapter 152 shall not be considered in making a determination under this section.
(d) Notwithstanding the provisions of this section, an individual who is a party to a franchise agreement under which a person or entity licenses or authorizes the individual to sell products or services in accordance with prescribed methods and procedures and under service marks, trademarks, trade names and other intellectual property licensed under such agreement shall not be considered an employee of the person or entity that grants the license or authorization. For purpose of this section, franchise shall have the meaning given to it by the Federal Trade Commission.
(e) Notwithstanding the provisions of this section, a person with a license issued by the commonwealth who performs services as part of a program funded by the commonwealth and who is customarily engaged in an independently established trade, occupation, profession or business shall not be considered an employee of the commonwealth or any entity which has a contract with the commonwealth to administer or provide support services for the program.

(f) Notwithstanding the provisions of this section, an individual who provides foster care services for children or adults in his own residence and who is licensed or authorized by an agency of the commonwealth or a private placement agency on behalf of the commonwealth, including the department of children and families and the department of developmental services, shall not be considered an employee of the commonwealth or any such placement agency.
(g) Whoever fails to properly classify an individual as an employee according to this section and in so doing fails to comply, in any respect, with chapter 149, or section 1, 1A, 1B, 2B, 15 or 19 of chapter 151, or chapter 62B, shall be punished and shall be subject to all of the criminal and civil remedies, including debarment, as provided in section 27C of this chapter. Whoever fails to properly classify an individual as an employee according to this section and in so doing violates chapter 152 shall be punished as provided in section 14 of said chapter 152 and shall be subject to all of the civil remedies, including debarment, provided in section 27C of this chapter. Any entity and the president and treasurer of a corporation and any officer or agent having the management of the corporation or entity shall be liable for violations of this section.
(h) Nothing in this section shall limit the availability of other remedies at law or in equity.

Clerk #82

Successor Liability

Mr. Finegold moves to amend the bill (Senate, No. 2350) by inserting after section 50 the following sections:-
“SECTION 50A. Section 11.01 of chapter 156D of the General Laws, as so appearing, is hereby amended by inserting before the definition of “Interests” the following definition:-
“Asbestos claim”, a claim for damages, losses, indemnification, contribution, or other relief arising out of, based on, or in any way related to asbestos, including all of the following: (a) a claim related to the health effects of exposure to asbestos, including a claim related to any of the following: (1) personal injury or death; (2) mental or emotional injury; (3) increased risk of disease or other injury; (4) costs of medical monitoring or surveillance; (b) any claim made by or on behalf of any person exposed to asbestos, or a representative, spouse, parent, child, or other relative of the person; or (c) any claim for damage or loss caused by the installation, presence, or removal of asbestos.
SECTION 50B. Said section 11.01 of chapter 156D is hereby amended by inserting after the definition of “Share exchange” the following 2 definitions:-
“Successor”, a corporation that assumes or incurs or has assumed or incurred successor asbestos-related liabilities that is a successor and became a successor before January 1, 1972, or is any of that successor corporation's successors.
“Successor asbestos-related liability”, any liability, whether known or unknown, asserted or unasserted, absolute or contingent, accrued or unaccrued, liquidated or unliquidated, or due or to become due, that is related to an asbestos claim and was assumed or incurred by a corporation as a result of or in connection with (a) a merger or consolidation with or into another corporation; or (b) the plan of merger or consolidation related to the merger or consolidation with or into another corporation; or (c) exercise of control or ownership of the stock of the corporation before the merger or consolidation with the corporation. Includes liability that, after the time of the merger or consolidation for which the fair market value of total gross assets is to be determined under section 4, was paid, discharged, or committed to be paid or discharged, by or on behalf of the corporation, successor of the corporation, or transferor, in connection with a settlement, judgment, or other discharge in this state or another jurisdiction.
SECTION 50C. Said section 11.01 of chapter 156D is hereby amended by inserting after the definition of “Survivor” the following definition:-
“Transferor”, a corporation from which successor asbestos-related liability is or was assumed or incurred.
SECTION 50D. Chapter 156D of the General Laws is hereby amended by adding after section 11.08 the following section:-
Section 11.09. (a) (1) The cumulative successor asbestos-related liabilities of a successor corporation are limited to the fair market value of the total gross assets of the transferor determined as of the time of the merger or consolidation. The successor corporation does not have responsibility for any successor asbestos-related liabilities in excess of this limitation.
(2) If the transferor had assumed or incurred successor asbestos-related or liabilities in connection with a prior merger or consolidation with a prior transferor, then the fair market value of the total assets of the prior transferor determined as of the time of the earlier merger or consolidation shall be substituted for the limitation in paragraph (1) for purposes of determining the limitation of liability of a successor corporation.
(3) This subsection does not apply to the following:
                (i) Workers' compensation benefits paid under chapter 152 or a comparable workers' compensation law of another jurisdiction;
                (ii) Any claim against a corporation that does not constitute a successor asbestos-related liability;
                (iii) Any obligation under 29 U.S.C. 151, et seq., or under any collective bargaining agreement; or
                (iv) A successor corporation that, after a merger or consolidation, continued in the business of mining asbestos, in the business of selling or distributing asbestos fibers, or in the business of manufacturing, distributing, removing, or installing asbestos-containing products which were the same or substantially the same as those products previously manufactured, distributed, removed, or installed by the transferor.
(b) (1) A successor corporation may establish the fair market value of total gross assets for the purpose of the limitations under subsection (a) by any reasonable method, including any of the following:
 (i) By reference to the going concern value of the assets;
            (ii) By reference to the purchase price attributable to or paid for the assets in an arms-length transaction;
            (iii) In the absence of other readily available information from which the fair market value can be determined, by reference to the value of the assets recorded on a balance sheet.
(2) Total gross assets include intangible assets.
 (3) To the extent that total gross assets include any liability insurance that was issued to the transferor whose assets are being valued for purposes of this section, the applicability, terms, conditions and limits of such insurance shall not be affected by this section.  This section also does not affect the rights and obligations of an insurer, transferor or successor under any insurance contract and/or any related agreements, including all of the following:
(i) A pre-enactment settlement resolving a coverage-related dispute;
             (ii) The right of an insurer to seek payment for applicable deductibles, retrospective premiums or self-insured retentions;
              (iii) The right of an insurer to seek contribution from a successor for uninsured or self-insured periods or periods where insurance is uncollectible or otherwise unavailable.
 (4) Without limiting paragraph (3), to the extent that total gross assets include any liability insurance, a settlement of a dispute concerning any such liability insurance coverage entered into by a transferor or successor with the insurers of the transferor [before the effective date of this act] shall be determinative of the total coverage of the liability insurance for inclusion in the calculation of the transferor's total gross assets.
(c) (1) Except as provided in paragraphs (2), (3), and (4), the fair market value of total gross assets at the time of the merger or consolidation shall increase annually at a rate equal to the sum of the following:
                (i) The weekly prime rate for the first week of each calendar year since the merger or consolidation, as reported by the federal reserve board in federal reserve statistical release H. 15; and
                (ii) 1 per cent.
 (2) The rate found in paragraph (1) may not be compounded.
 (3) The adjustment of the fair market value of total gross assets shall continue as provided in paragraph (1) until the date the adjusted value is first exceeded by the cumulative amounts of successor asbestos-related liabilities paid or committed to be paid by or on behalf of the successor corporation or a predecessor or by or on behalf of a transferor after the time of the merger or consolidation for which the fair market value of total gross assets is determined.
 (4) No adjustment of the fair market value of total gross assets shall be applied to any liability insurance that may be included in the definition of total gross assets under subsection (c).”
and by further inserting, after section 81, the following section:-
“SECTION 81A. Sections 50A through 50D, inclusive, shall apply to all asbestos claims filed against a successor on or after the effective date of the act.  This section also applies to any pending asbestos claims against a successor in which trial has not commenced as the effective date of the act, except that any provisions of these sections which would be unconstitutional if applied retroactively shall be applied prospectively.”

Clerk #83

Annual Caterer’s License

Mr. Rodrigues moves to amend the bill (S. 2350) by inserting the following two sections:-

SECTION__. Chapter 138 of the General Laws is hereby amended by inserting after section 12B the following section:-

Section 12C. The commission may issue an annual caterer’s license to an operator of a catering business for the sale and service of alcoholic beverages to be served and drunk on the premises where the operator caters a private event that is not open to the public; provided, however, that no such license shall be exercisable on premises located in a city or town wherein the granting of licenses under section 12 has not been authorized by that city or town. Caterers licensed pursuant to this section shall not serve alcoholic beverages at the caterer’s principal place of business. A licensee under this section shall purchase all alcoholic beverages for resale from a wholesaler licensed pursuant to section 18 and shall maintain liquor liability insurance providing security for the liability of the licensee in a minimum amount of $250,000 on account of injury to or death of 1 person and $500,000 on account of any 1 accident resulting in injury to or death of more than 1 person. The service of alcoholic beverages shall not be for more than 5 hours during a catered event. All agents and employees of a licensed caterer who serve alcoholic beverages shall be certified by a nationally-recognized alcoholic beverages server training program.

A caterer licensed under this section shall, prior to 48 hours before the start of a catered event where alcoholic beverages will be served, notify, in writing, the police chief and the local licensing authority of the city or town wherein the event will be held with the following information:

(1) notice that alcoholic beverages will be served at an event in that city or town;

(2) a copy of the caterers’ license;

(3) proof of liquor liability insurance; and

(4) emergency contact information of the manager of the catering company.

The commission, after notice to the licensee and reasonable opportunity to be heard, may modify, suspend, revoke or cancel the license upon satisfactory proof that the licensee violated or permitted a violation of a condition of the license or of any law of the commonwealth or regulation of the commission. The decision of the commission shall be final and conclusive. A caterer’s license shall authorize the licensee to store, transport, sell and deliver alcoholic beverages in the ordinary course of the licensee’s business. Alcoholic beverages may be stored only on the premises owned by the licensee or that the licensee has the exclusive right to occupy. The license shall be renewable annually and shall be subject to an annual fee of $1,500

SECTION__. Section 34B of said Chapter 138 of the General Laws, as appearing in the 2010 Official Edition, is hereby amended by inserting, in line 13, after the words “chapter ninety,” the following words:— or a valid photographic, non-duplicate driver’s license issued by the registry or department of motor vehicles of another state.

Clerk #84

Funding the Middle Skills Grant Program

Messrs. Knapik and Donnelly move to amend the bill (Senate, No. 2350) by striking out, in line 9, the figure “$25,000,000” and inserting in place thereof the following figure:- “$20,000,000”; and

by inserting after section 2 the following section:- “SECTION 2A. XXXX-XXXX For the Workforce Competitiveness Trust Fund grant program established under subsection (h1/2) of section 2WWW of chapter 29 of the General Laws……………$5,000,000”; and

by inserting after the word “degree”, in line 979, the following words:- “; provided however, that said portion of the grant fund shall not be less than $5,000,000”; and
 
by striking out, in line 1950, the figure “$25,000,000” and inserting in place thereof the following figure:- “$20,000,000”; and

by inserting after section 72 the following section:-

“SECTION 72A. To meet expenditures necessary in carrying out section 2A, the state treasurer shall, upon the request of the governor, issue and sell bonds of the commonwealth in an amount to be specified by the governor from time to time but not exceeding, in the aggregate, $5,000,000. All bonds issued by the commonwealth as aforesaid shall be designated on their face, the Workforce Competitiveness Trust Fund Middle Skills Grant Program, subsection (h1/2) of section 2WWW of chapter 29 of the General Laws and shall be issued for a maximum term of years, not exceeding 30 years, as the governor may recommend to the general court under section 3 of Article LXII of the Amendments to the Constitution. The bonds shall be payable not later than June 30, 2048. All interest and payments on account of principal on these obligations shall be payable from the General Fund. Bonds and interest on bonds issued under this section shall, notwithstanding any other provision of this act, be general obligations of the commonwealth.”

Clerk #85

North Shore Community College Assistance Corporation

Mr. Berry moves to amend the bill (Senate, No. 2350) by inserting after section 83, the following  section: -

"SECTION XX. (a) It is hereby found and declared that the North Shore Community College is a critical element of the commonwealth's higher education system and fulfilling the mission of North Shore Community College to provide educational resources to the citizens of the commonwealth is essential to providing students with skills and opportunities necessary to a full and productive life. It is further declared that providing physical and financial resources necessary to meet the needs of the North Shore Community College now and in the future is critical to the ability of North Shore Community College to fulfill its mission including providing the workforce with skills necessary to allow for the maintenance and expansion of the business, industrial, technological and manufacturing sectors of the commonwealth's economy. It is further found and declared that creation of a nonprofit assistance corporation with certain statutory authority will provide a vehicle with the necessary flexibility to prudently pursue opportunities for the benefit of North Shore Community College, its present and future students and the commonwealth. It is therefore expressly declared that the provisions of this section constitute a needed program in the public interest in furtherance of an essential governmental function and serve a necessary and valid public purpose for which public money may be expended or invested

(b) As used in this section, the following terms shall have the following meanings unless the context clearly requires otherwise:

"Board of directors", the board of directors of the North Shore Community Assistance Corporation created by this section

"Board of higher education", the board of higher education established pursuant to section 4 of chapter 15A of the General Laws.

"Board of trustees", the board of trustees of the North Shore Community College.

"College", the North Shore Community College or, if the North Shore Community College shall be dissolved or fails to qualify either as a political subdivision of the commonwealth or an educational institution exempt from federal income tax under Section 501(c)(3) of the Code, then such other educational institution of higher learning established and operating in the commonwealth as shall be designated by the board of higher education, which is either such a political subdivision or such an exempt organization.

"Code", the Internal Revenue Code of 1986, as may be amended, from time to time.

"Corporation", the North Shore Community College Assistance Corporation established in subsection (c).

"Educational institution", an educational organization within the meaning of section 170(b) (I )(A)(ii) of the Code.

(c) There shall be a body politic and corporate to be known as the North Shore Community College Assistance Corporation. The corporation shall not be a public agency or state agency as those terms are described in chapter 7 of the General Laws. The corporation shall be governed by a board of directors consisting of: the chairman of the board of trustees of the college, the president of the college, the mayor of the city of Lynn, the president of the Lynn city council, the director of the Lynn Economic Development Industrial Corporation, or a successor thereto, the mayor of the city of Peabody, the president of the Peabody city council, the town manager of the town of Danvers, the chairman of the Danvers board of selectmen, 3 members to be appointed by the governor, at least 1 of whom shall be experienced in the financial aspects of real estate development and management and at least 1 of whom shall be experienced in planning, and 4 members appointed by the president of the college, at least 2 of whom shall be experienced in higher education administration.

(b) The appointed members of the board of directors shall serve 3-year terms. Of those initially appointed by the governor, 1 shall be appointed for 1 year, 1 for 2 years and 1 for 3 years. Of those initially appointed by the president of the college, 1 shall be appointed for 1 year, 1 shall be appointed for 2 years and 3 shall be appointed for 3 years. Vacancies arising from other than the expiration of the term shall be filled by the person designated as the appointing authority for the initial appointment. Directors shall serve without compensation but may be reimbursed for expenses necessarily incurred in the performance of their duties.

(c) The board of directors from time to time shall elect from among themselves a chairman, a vice chairman and a secretary. The secretary shall be the custodian of all books, documents and papers of the corporation and its minute book and seal. Unless otherwise provided in by-laws adopted by the board of directors, the number of directors required to constitute a quorum shall be a majority of the directors then in office. If a quorum is present, a majority of t he directors may take any action on behalf of the board of directors except to the extent that a larger number is required by this section, or other applicable laws or by-laws adopted by the board of directors.

(d) The purposes of the corporation shall be to: (i) promote the orderly growth and development of the college; and (ii) to assist the college in securing physical and financial resources necessary for the acquisition and development of sites for use by the college. In furtherance of such purpose, the corporation shall, subject only to the restrictions and limitations hereinafter provided, have the following powers:

(1) to make and execute contracts and any other instruments necessary or convenient for the exercise of its powers or the discharge of its duties and incur liabilities for any other purposes of the corporation;

(2) to have a corporate seal which it may alter at its pleasure;

(3) to adopt by-laws for the regulation of its affairs;

(4) to accept, acquire, receive, take and hold by bequest, devise, grant, gift, purchase, exchange, lease, transfer, judicial order or decree or otherwise, for any of its objects and purposes, any property both real and personal, reasonably related to the acquisition and development of sites for use by the college and to develop such sites including, but not limited to, the construction, renovation, operation and maintenance of buildings thereon;

(5) to sue or be sued; provided, however, that a director or officer of the corporation shall not be liable for the performance of his duties if he acts in compliance with section 6C of chapter 180 of the General Laws;

(6) to sell, convey, mortgage, lease, transfer, exchange or otherwise dispose of any such property, both real and personal, as the objects and purposes of the corporation may require;

(7) to borrow money and, from time to time, to make, accept, endorse, execute and issue promissory notes, bills of exchange and other obligations of the corporation for monies borrowed or in payment for property acquired or for any of the other purposes of the corporation and to secure the payment of any such obligation by mortgage, pledge, deed, agreement or other instrument of trust or other lien upon, assignment of or agreement in regard to all or any part of the property rights or privileges of the corporation, whether now owned or hereafter to be acquired;

(8) to receive stocks, bonds, donations and gifts and to otherwise raise money for the corporation's purposes;

(9) to elect, appoint and employ officers, agents and employees, to fix their compensation and define their duties and obligations and to indemnify corporate personnel;

(10) to enter into agreements for other transactions with any person including, without limitation, any governmental instrumentalities or agencies in connection with any of its powers or duties and any governmental agency may enter into such agreements or transactions with the corporation; and

(11) to do all acts and things necessary or convenient to the exercise of any power or the discharge of any duty provided for in this subsection.

(e) The corporation shall be an institution for higher education solely for the purposes such term is used in chapter 614 of the acts of 1968. Any acquisition of property by purchase, lease or otherwise by the corporation shall be deemed a project as such term is used in said chapter 614. The corporation shall be fully eligible to receive any assistance from the Massachusetts Health and Education Facilities Authority established in said chapter 614 in the same manner as any other institution for higher education.

(f) (1) The corporation shall assess the space needs of the college on a regular basis and may acquire sites for use by the college. The corporation may lease or rent land or space in any facility under the control of the corporation to any entities other than the college only after making a determination that the college does not have a foreseeable need for such space or land for the term of the lease or rental agreement.

(2) The corporation shall not sell, convey, transfer, exchange or otherwise dispose of any real property without notifying, in writing and consulting with, the board of trustees and the board of higher education and, after such consultation, making a determination that such sale, conveyance, transfer or exchange is in the best interests of the college. Any such sale, conveyance, transfer or exchange shall require a vote of two-thirds of the members of the board of directors.

(g) The college or any state agency or entity acting on the college's behalf may enter into an agreement to rent, lease or otherwise utilize any facility owned by or under the control of the corporation. The corporation shall be paid rent and costs for such facilities at a rate agreed to by the corporation and college or state agency or entity entering into an agreement on the college's behalf; provided, however, that such amount shall not exceed the fair market value for the use of such facilities at the time the agreement is made. Subject to such limitation, the college's determination to rent, lease or otherwise utilize any facility owned or under the control of the corporation and any agreement related thereto shall not be subject to chapter 7 of the General Laws.

(h) (1) The corporation shall not engage in any activities which are not in furtherance of its corporate purposes or to support or benefit any organization other than the college and all of the powers granted under this section to the corporation shall be exercised in a manner consistent therewith.

(2) Notwithstanding any other provision of this section, neither the directors and officers of the corporation nor the corporation shall participate in any prohibited transaction within the meaning of Section 503 of the Code, nor shall the corporation be operated at any time for the primary purpose of carrying on a trade or business for profit.

(i) Subject to this section, the corporation shall use or distribute all property from time to time held by the corporation solely in the furtherance of its corporate purposes in such manner as the board of directors shall determine. No part of the assets or net earnings, if any, of the corporation shall inure to the benefit of, or be distributable to, its directors or officers or private individuals, except that the corporation may pay reasonable compensation for services rendered and make payments and distributions in furtherance of its corporate purposes. The corporation shall not directly or indirectly participate in or intervene in, including the publishing or distributing of statements, any political campaign on behalf of or in opposition to any candidate for public office. No substantial part of the activities of the corporation shall be for the carrying on of propaganda or otherwise attempting to influence legislation, except to the extent the corporation makes expenditures for purposes of influencing legislation in conformity with the requirements of Section 501(h) of the Code. If the corporation is deemed to be a private foundation as defined in Section 509 of the Code, chapter 68A of the General Laws shall apply to it.

(j) (1) The operation and maintenance of projects by the corporation shall constitute the performance of an essential governmental function and the corporation shall not be required to pay any taxes or special, betterment or other assessments within the commonwealth including, without limitation, taxes on real or personal property and any ad valorem taxes, upon any property owned, constructed, acquired, leased or used by it under this section. The corporation shall not be subject to any taxes based upon or measured by income which may be enacted by the commonwealth. Obligations issued by the corporation under this section and any income derived therefrom, including any sale, exchange or transfer of such obligation, shall be free from taxation within the commonwealth.

(2) Land, buildings and tangible personal property of the corporation if leased to the extent permitted under this section for any activity or transaction entered into by the lessee for financial profit or gain shall be taxed or assessed by the city of town in which such land, buildings and tangible personal property is situated to the lessees thereof respectively in the same manner as such land, buildings and tangible personal property would be taxed or assessed to such lessees if they were owners thereof, except as follows:

(A) the payment of the tax or assessment shall not be enforced by any lien upon or sale of such land or buildings, but for the purpose of enforcing the payment of such taxes or assessments by such lessees to the city or town in which such land or buildings are situated, a sale of the leasehold interest in therein may be made by the collection of the city or town in the manner provided by law for selling real estate for the nonpayment of real estate taxes;

(B) such land, buildings and tangible personal property leased to any political subdivision of the commonwealth or to any public charity described in section 8 of chapter 12 of the General Laws for its charitable purposes shall not be taxed or assessed to any such lessees;

(C) in lieu of taxes and any betterment or special assessments, the host community may determine a sum to be paid to it annually in any year or period or years, such sum to be in any year equal to or less than the amount that would be levied at the then current tax rate upon the then current assessed value of such real estate, including buildings and other structures, the valuation for each year being reduced by all abatements thereon; provided, however, that no amount shall be due prior to the first year in which the corporation has leased some portion of the real property to a third party and has received rental payments for fees in return therefor and any amount so due shall be prorated based upon the percentage of the property for which rental payments or fees have been received;

(D) if any such lessee is subject to the excise levied under sections 30 to 42B, inclusive, of chapter 63 of the General Laws, such tangible personal property shall be treated as though it were owned by such lessee for the purposes of such excise and it shall be valued at 8 times its annual rental rate, unless and to the extent that such property is treated by the lessee as owned by it for federal income tax purposes, in which case, its value shall be its adjusted basis, as defined in the applicable provisions of the Code; and

(E) all tangible property, real or personal, so leased shall be considered tangible property owned or rented and used in the commonwealth by such lessee for the purposes of section 38 of chapter 63 of the General Laws.

(k)(1) The corporation shall not exercise any of the following powers, duties, actions, responsibilities or authorities in the absence of review and comment by the inspector general and such review and comment shall be provided within 2 weeks after submission by the corporation of a plan setting forth the power, duty, action, responsibility or authority proposed to be taken:

(A) entering into a contract requiring an annual expenditure in excess of $100,000 by the corporation; provided, however, that the corporation may enter into those contracts necessary to acquire sites, without further review by the inspector general, but pursuant to a memorandum of understanding with the secretary of administration and finance with respect to the acquisition, renovation, operation and potential disposition of sites;

(B) borrowing monies such that the outstanding amount of monies borrowed by the corporation exceeds $100,000;

(C) entering into a contract requiring the sale of an asset of the corporation purchased with monies appropriated by the commonwealth; and

(D) entering into a contract requiring the sale of all or substantially all of the assets of the corporation.

(2) In carrying out this section, the inspector general shall have access to all the corporation's records, reports, audits, reviews, papers, books, documents, recommendations, correspondence, including information relative to the purchase of services or anticipated purchase of services from any contractor by the corporation, and any other data and material that is maintained by or available to the corporation which in any way relates to the programs and operations with respect to which the inspector general has duties and responsibilities under this section, except any record to which section 18 of chapter 66 of the General Laws applies.

(3) The inspector general may request such information, cooperation and assistance from the corporation as may be necessary for carrying out his duties and responsibilities under this section. Upon receipt of such request, the person in charge of the corporation's governing body shall furnish to the inspector general or his authorized agent or representative such information, cooperation and assistance, including information relative to the purchase of services or anticipated purchase of services from any contractor by the corporation except any record to which said section 18 of said chapter 66 applies. The inspector general may make such investigation, audits and reports relating to the administration of the programs and operations of the corporation as are in the judgment of the inspector general necessary and may conduct an examination of any documents of the corporation to prevent or detect fraud, waste and abuse in the expenditure of public funds. The inspector general shall have direct and prompt access to the head of the corporation when necessary for any purpose pertaining to the performance of his duties and responsibilities under this section. The inspector general may request the production, on a voluntary basis, of testimony or documents from any individual firm or nongovernmental entity which relate to his duties and responsibilities under this section.

(4) The inspector general may require, by summons, the production of all records, reports, audits, reviews, papers, books, documents, recommendations, correspondence and any other data and material relevant to any matter under audit or investigation pursuant to the this section, except records to which said section 18 of said chapter 66 apply. Such summons shall be served in the same manner as a summons for the production of documents in civil cases issued on behalf of the commonwealth and all law relative to the issuance of summonses shall apply to a summons issued pursuant to this section. Any justice of the superior court department of the trial court may, upon application by the inspector general, issue an order to compel the production of records, reports, audits, reviews, papers, books, documents, recommendations, correspondence and any other data and material as aforesaid. Any failure to obey such order may be punished by said court as contempt. Any summons issued pursuant to this section shall not be made public by the inspector general or any officer or employee of his department and no documents provided pursuant to this section shall be made public until such time as it is necessary for the inspector general to do so in the performance of his duties under this section. The production of such books and papers pursuant to a summons issued under this subsection shall be governed by the same provisions with reference to secrecy which govern proceedings of a grand jury. Disclosure of such production, attendance and testimony may be made to such members of the staff of the inspector general as is deemed necessary by the inspector general to assist him in the performance of his duties and responsibilities under this section and such members of the staff may be present at the production of records.

(5) The corporation shall submit annually an audited financial statement to the house and senate committees on ways and means and the joint committee on higher education.

(l) Upon dissolution of the corporation after payment of all of the liabilities of the corporation or due provision therefor, all of the assets of the corporation shall be distributed to the board of higher education, to be held in trust for the benefit and purposes of the college, and shall not inure to the benefit of or be distributed to any private individual.”

Clerk #86

Promoting Regional Planning

Mr. Wolf moves to amend the bill, by inserting in line 506 after the word “zone” the following: - “and the regional planning agency,” 
And further, in line 529, by inserting the following: - “(3) provided that  no municipality which is subject to the jurisdiction of a regional planning agency with regulatory authority shall vote on a petition to establish the development zone and the improvement plan without first receiving the approval of the designation from the regional planning agency in writing.”

Clerk #87

Social Networking and Employment

Ms. Creem, Mr. DiDomenico and Ms. Jehlen move that the bill (Senate, No. 2350) be amended by adding the following new sections:-


SECTION XX. Section1.  Section 1 of Chapter 151E of the general laws is hereby amended by inserting the following definition:

 “Social networking site” shall mean an internet-based service that allows individuals to: (1) construct a public or semi-public profile within a bounded system created by the service; (2) create a list of other users with whom they share a connection within the system; and (3) view and navigate their list of connections and those made by others within the system.

Section 2. Section 2 of Chapter 151E is hereby amended by striking subsection (v) and inserting the following new section:

(v) It shall be unlawful for any employer to ask any employee or prospective employee to provide any password or other related account information in order to gain access to the employee's or prospective employee’s account or profile on a social networking website or electronic mail. No employee or prospective employee shall be required to provide access to an employer for a social networking site.

This section shall not apply to any employer who obtains information about a prospective employee or an employee that is in the public domain or obtained in compliance with this section.

This section shall not limit an employer’s right to promulgate and maintain lawful workplace policies governing the use of the employer’s electronic equipment, including policies regarding internet use, social networking site use, and electronic mail use.

The Department of Labor shall make rules and regulations and investigations necessary for the enforcement of this section.

(vi) to wilfully and knowingly aid or abet any other person to engage in conduct which is prohibited by this chapter

SECTION XX.  Section 1. Section 10 of Chapter 15A is hereby amended by inserting the following definition:

“Social networking site” shall mean an internet-based service that allows individuals to: (1) construct a public or semi-public profile within a bounded system created by the service; (2) create a list of other users with whom they share a connection within the system; and (3) view and navigate their list of connections and those made by others within the system.

Section 2. Chapter 15A is hereby amended by inserting the following new section:

Section 39A.  It shall be unlawful for any public or private institution of higher education to ask any student or prospective student to provide any password or other related account information in order to gain access to the student's or prospective student’s account or profile on a social networking website or electronic mail. No student or prospective student shall be required to provide access to a public or private institution of higher education for a social networking site.

The Board of Higher Education shall make rules and regulations and investigations necessary for the enforcement of subsection (b) of this section.

Clerk #88

TIF PLAN TRANSPARENCY

Mr.  Montigny moves to amend the bill, S. 2350, by inserting at the end thereof the following new sections:-
SECTION:____.  Section 14C of chapter 7 of the Generals laws, as appearing in the 2010 Official Edition, is amended, in line 25, by inserting after the word “infrastructure expenditures the following:-
“, tax increment plans certified pursuant to section 59 of chapter 40”
SECTION_____.  Section 59 of chapter 40 of the Generals laws, as appearing in the 2010 Official Edition, is amended, in line 101, by inserting after the word  “and”, the following:-
“ provided further, that the city or town shall make any certified TIF plan and any agreements available on a searchable website accessible by the public at no cost.
Section 59 is further amended, in line 107, by striking the following figure “5” and inserting in place thereof the following figure:- “2”
Section 59 is further amended by striking subsection (viii) and inserting in place thereof the following:-
(viii) requires of an owner of a parcel pursuant to clause (v) to submit to the city or town clerk and the economic assistance coordinating council a report detailing the status of the construction laid out in the plan; the current value of the property; and the number of jobs created to date as a result of the plan; provided, however, that a report shall be filed every 2 years for the term of the tax increment exemption allowed under clause Fifty-first of section 5 of chapter 59; provided further, that a final report shall be filed in the final year of the exemption: and provided further, that the city or town and the  economic assistance coordinating council shall make said reports available on a searchable website accessible by the public at no cost.

Clerk #89

Employment Leave And Safety Remedies To Victims Of Domestic Violence

Ms. Creem, Messrs. McGee, DiDomenico and Welch, and Ms. Jehlen move to amend the bill (Senate, No. 2350) by inserting the following section:-
SECTION XX.  Chapter 149 of the General Laws, as appearing in the 2008 Official Edition, is hereby amended by inserting after section 52D the following section:-
            Section 52E.   (1)  For purposes of this section, the following words shall have the following meanings, unless the context clearly indicates otherwise:-
            “Abuse”, shall include: (i) attempting to cause or causing physical harm; (ii) placing another in fear of imminent serious physical harm; (iii) causing another to engage involuntarily in sexual relations by force, threat or duress or engaging or threatening to engage in sexual activity with a dependent child; (iv) engaging in mental abuse, which includes threats, intimidation or acts designed to induce terror; (v) depriving another of medical care, housing, food or other necessities of life; and (vi) restraining the liberty of another.
            “Abusive behavior”, any behavior constituting domestic violence, stalking in violation of section 43 of chapter 265, sexual assault which shall include any violation of sections 13B, 13B½, 13B¾, 13F, 13H, 22, 22A, 22B, 22C, 23, 23A, 23B, 24, 24B of chapter 265 and sections 3 and 35A of chapter 272 and kidnapping in violation of the third paragraph of section 26 of chapter 265.
                “Domestic violence” abuse against an employee or the employee’s family member by: (i) a current or former spouse of the employee or the employee’s family member; (ii) a person with whom the employee or the employee’s family member shares a child in common; (iii) a person who is cohabitating with or has cohabitated with the employee or the employee’s family member; (iv) a person who is related by blood or marriage to the employee; or (v) a person with whom the employee or employee’s family member has or had a dating or engagement relationship.
                “Family member”, shall include: (i) persons who are married to one another; (ii) persons in a substantive dating or engagement relationship and who reside together; (iii) persons having a child in common regardless of whether they have ever married or resided together; (iv) a parent, step-parent, child, step-child, sibling, grandparent and grandchild; and (v) persons in a guardianship relationship.
            (2)(a) An employer shall permit an employee to take up to 15 days of leave from work in any 12 month period, with or without pay, if:
                             (i) the employee, or a family member of the employee, is a victim of abusive behavior; and
                             (ii) the employee is using the leave from work to: seek or obtain medical attention, counseling, victim services or legal assistance, secure housing, obtain a protective order from a court, appear in court or before a grand jury, meet with a district attorney or other law enforcement official, attend child custody proceedings or address other issues directly related to the abusive behavior against the employee or family member of the employee; and
                                 (iii) the employee is not the perpetrator of the abusive behavior against such employee’s family member.
            (b) This section shall apply to employers who employ 50 or more employees.  As used in this paragraph, “employees” shall mean individuals who perform services for and under the control and direction of an employer for wages or other remuneration.
                 (3)(a) Except in cases of imminent danger to the health or safety of an employee, an employee seeking leave from work pursuant to this section shall provide his or her employer with the appropriate advance notice of such leave as may be required by the employer's leave policy.   If, however, there exists a threat of imminent danger to the health or safety of an employee or the employee’s family member, the employee shall not be required to provide advanced notice of such leave but such employee shall notify the employer within 5 workdays of such leave that the leave was taken or is being taken pursuant to this section.  Such notification may be communicated to the employer by the employee, a family member of the employee or the employee’s counselor, social worker, health care worker, member of the clergy, shelter worker, legal advocate or other professional who has assisted the employee in addressing the effects of the abusive behavior on the employee or the employee’s family member. If an unscheduled absence occurs, an employer shall not take any negative action against the employee if the employee, within 30 days from the unauthorized absence or within 30 days from the last unauthorized absence in the instance of consecutive days of unauthorized absences, provides any of the documentation described in clauses (i) to (vi), inclusive, of paragraph (b).
            (b) An employer may require that an employee provide documentation  evidencing that the employee or a family member of the employee has been a victim of abusive behavior and that the purpose of the leave is to satisfy any 1 of the purposes enumerated in clauses (i) to (iii), inclusive, of paragraph (a) of subsection (2); provided, however, that an employer shall not require an employee to show evidence of an arrest, conviction or other law enforcement documentation for such abusive behavior.  An employee shall provide such documentation to the employer within a reasonable period after the employer requests documentation relative to the employee’s absence.  An employee shall be deemed to have satisfied this documentation requirement by providing any 1 of the following to the employer thereof:
                             (i) a protective order, order of equitable relief, or other documentation  issued by a court of competent jurisdiction as a result of abusive behavior against the employee or employee’s family member, or proximately related thereto;
                             (ii) a police report or statement of a victim or witness, including a police incident report, documenting the abusive behavior complained of by the employee or the employee’s family member;
                             (iii) documentation that the perpetrator of the abusive behavior against the employee or family member of the employee: has admitted to sufficient facts to support a finding of guilty of, has been convicted of, or has been adjudicated a juvenile delinquent by reason of any offense constituting abusive behavior and which is related to that abusive behavior which has necessitated the leave under this section;
                             (iv) medical documentation of treatment as a result of the abusive behavior complained of by the employee or employee’s family member;
                             (v) a sworn statement, under the pains and penalties of perjury, provided by a counselor, social worker, health care worker, member of the clergy, shelter worker, legal advocate or other professional who has assisted the employee or the employee’s family member in addressing the effects of the abusive behavior thereon; or
                             (vi) a sworn statement, provided under the pains and penalties of perjury, from the employee attesting to having been the victim of abusive behavior or being a family member of a victim of abusive behavior. Any documentation provided to an employer pursuant to this section may be maintained by the employer in the employee’s employment record but only for as long as required for the employer to make a determination as to whether such employee is eligible for leave under this section.
            (c) All information related to the employee's leave pursuant to this section shall be kept confidential by the employer and shall not be disclosed, except to the extent that disclosure is:
                             (i) requested or consented to, in writing, by the employee; or
                             (ii) otherwise required by applicable federal or state law.
            (d)  An employee seeking leave pursuant to this section shall exhaust any and all annual or vacation leave, personal leave and sick leave available to the employee, prior to requesting or taking leave pursuant to this section, unless the employer waives this requirement.
            (4)(a) It shall be unlawful for an employer to coerce, interfere with, restrain or deny the exercise of, or any attempt to exercise, any rights provided under this section or to make leave requested or taken hereunder contingent upon whether or not the victim maintains contact with the alleged abuser.
            (b) It shall be unlawful for an employer to discharge or in any other manner discriminate against an individual for exercising his or her rights under this section.  The taking of leave under this section shall not result in the loss of any employment benefit accrued prior to the date on which the leave taken pursuant to this section commenced.  Upon the employee’s return from such leave, the employee shall be entitled to restoration to the employee’s original job or to an equivalent position.
            (5)  The attorney general shall enforce this section and may seek injunctive relief or other equitable relief to enforce this section.
                 (6)  Employers with 50 or more employees shall notify each employee of the rights and responsibilities provided by this section including those related to notification requirements and to confidentiality. As used in this subsection, “employees” shall mean individuals who perform services for and under the control and direction of an employer for wages or other remuneration.

                 SECTION 2.  Section 150 of said chapter 149, as so appearing, is hereby amended by inserting after the word “33E”, in line 20, the following word:- , 52E.

Clerk #90

Jobs, Workforce Development, and Main Street Fairness

Ms. Chang-Díaz, Ms. Jehlen, Ms. Fargo, and Messrs. Eldridge, DiDomenico, and McGee move to amend the bill (Senate No, 2350) by inserting after Section 5 the following new sections:-

SECTION __. Section 1 of chapter 7 of the General Laws, as appearing in the 2008 Official Edition, is hereby amended by inserting after the last paragraph the following paragraphs:-

“Low income community”, a municipality where the median household income is 65 percent or less than the statewide household median income. In the case of a municipality with 50,000 residents or more, low income community shall mean a geographically contiguous, historically recognized neighborhood of 10,000-50,000 residents.
“Minority business enterprise”, as used in this chapter shall be defined as it is in Section 40 of Chapter 23A.
“Women business enterprise” as used in this chapter shall be defined as it is in Section 40 of Chapter 23A.

SECTION __. Section 14C of said chapter 7, as so appearing, is hereby amended by inserting after the last paragraph the following paragraphs:-

Within 150 calendar days of the effective date of this section, any entity awarded a contract under the provisions of Chapter 7, shall provide written verification with every invoice submitted to the awarding authority detailing the portion of the payment that will be allocated to minority business enterprises and women business enterprises, and reporting the racial, ethnic and gender make-up of the awardees’ workforce in Massachusetts. The awardee shall take necessary steps to prevent the disclosure of individually-identifying information about employees on this report.
The executive office of administration and finance shall, within 90 calendar days of the effective date of this section, promulgate a template reporting form, for optional use by the awarding authority, to assist contractors in meeting the requirements of this section.
The awarding authority shall submit the report to the Massachusetts Management and Reporting System (MMARS) within 30 calendar days of receiving it. The Comptroller of the Commonwealth shall, within 120 of the effective date of this section, develop appropriate fields within the MMARS for receiving this data.
The Comptroller shall, within 180 days of the effective date of this section, develop a public reporting website, or area within an existing website administered by the Office of the Comptroller, for the purposes of timely public disclosure of the data collected under this section. Such website shall provide the data collected under this section in machine-readable format and be searchable by the public to the project and vendor level. The Comptroller may use, but not be limited to, the website of the Massachusetts Recovery and Reinvestment Office as a guide in creating a user interface that is searchable to the project and vendor level. The Comptroller shall transfer data received from awarding authorities through the MMARS into the public website on at least a quarterly basis.

SECTION __. Said chapter 7, as so appearing, is hereby amended by inserting after Section 23B the following section:-

Section 23B ½ Contracting diversity goals
For the purposes of this chapter, it shall be the official goal of the Commonwealth to achieve minority business enterprise and women business enterprise contracting goals within state procurement that are reflective of the diverse racial, ethnic, and gender make-up of the Commonwealth’s population.

SECTION __. Section 38F of said chapter 7, as so appearing, is hereby amended by inserting after the word “project”, in line 9, the following text:-

, including evidence of the applicant’s ability to advance the Commonwealth’s contracting and workforce inclusion goals as stated in Section 23B ½ of Chapter 7.

And further move to amend the bill by inserting after Section 13 the following new sections:-

SECTION __. Section 2WWW of chapter 29 of the General Laws, as appearing in the 2010 Official Edition, is hereby amended, in line 20, by striking the following word:- and

SECTION __. Said section 2WWW of said chapter 29, as so appearing, is hereby amended, in line 21, by inserting after the word “occupations” the following:-

“; training and education in conjunction with the Commonwealth’s economic development strategy to meet the needs of employers in high growth sectors; and identifying and addressing the gaps between the skills currently held by Massachusetts workers and the skills needed by its employers for jobs that require more than a high school diploma but less than a four-year degree”

And further move to amend the bill by inserting after Section 43 the following new sections:-

SECTION __. Section 1 of chapter 64H, as so appearing, is hereby amended by striking lines 10 to 41, inclusive, and inserting in place thereof the following definition:-

“Engaged in business in the commonwealth”, having a business location in the commonwealth; regularly or systematically soliciting orders for the sale of services to be performed within the commonwealth or for the sale of tangible personal property for delivery to destinations in the commonwealth; otherwise exploiting the retail sales market in the commonwealth through any means whatsoever, including, but not limited to, salesmen, solicitors or representatives in the commonwealth, catalogs or other solicitation materials sent through the mails or otherwise, billboards, advertising or solicitations in newspapers, magazines, radio or television broadcasts, computer networks or in any other communications medium; or regularly engaged in the delivery of property or the performance of services in the commonwealth. A person shall be considered to have a business location in the commonwealth only if such person (i) owns or leases real property within the commonwealth; (ii) has one or more employees located in the commonwealth; (iii) regularly maintains a stock of tangible personal property in the commonwealth for sale in the ordinary course of business; or (iv) regularly leases out tangible personal property for use in the commonwealth. The term “engaged in business in the commonwealth” shall also have the meaning set forth in section 1A of chapter 64H.  For the purposes of this paragraph and section 1A of chapter 64H, property on consignment in the hands of a consignee and offered for sale by the consignee on his own account shall not be considered as stock maintained by the consignor; a person having a business location in the commonwealth solely by reason of regularly leasing out tangible personal property shall be considered to have a business location in the commonwealth only with respect to such leased property; and an employee shall be considered to be located in the commonwealth if (a) his service is performed entirely within the commonwealth or (b) his service is performed both within and without the commonwealth but in the performance of his services he regularly commences his activities at, and returns to, a place within the commonwealth. “Within the commonwealth” means within the exterior limits of the commonwealth of Massachusetts, and includes all territory within said limits owned by, or leased or ceded to, the United States of America.

SECTION __. Said chapter 64H, as so appearing, is hereby amended by inserting, after section 1, the following new section:-

(a)  A vendor shall be presumed to be “engaged in business in the commonwealth” for purposes of this chapter and chapter 64I if any person, other than a person acting in its capacity as a common carrier, that has substantial nexus in the commonwealth:
(1) sells a similar line of products as the vendor and does so under the same or a similar business name; 
(2) maintains an office, distribution facility, warehouse, storage place, or similar place of business in the commonwealth to facilitate the delivery of property or services sold by the vendor to the vendor’s customers;
(3) uses trademarks, service marks, or trade names in the commonwealth that are the same or substantially similar to those used by the vendor;
(4) delivers, installs, assembles, or performs maintenance services for the vendor’s customers within the commonwealth;
(5) facilitates the vendor’s delivery of property to customers in the commonwealth by allowing the vendor’s customers to pick up property sold by the vendor at an office, distribution facility, warehouse, storage place, or similar place of business maintained by the person in the commonwealth;
(6) maintains any business location within the commonwealth, including, but not limited to a technology facility, engineering facility, software development facility, research facility, or similar business location in the commonwealth if such business location facilitates the sale of property or services sold by the vendor to the vendor's customers or facilitates the development of the vendor's market for sales in the commonwealth; or
(7) conducts any other activities in the commonwealth that are significantly associated with the vendor’s ability to establish and maintain a market in the commonwealth for the vendor’s sales.
(b)  The presumptions in paragraph (a) of this section may be rebutted by demonstrating that the person’s activities in the commonwealth are not significantly associated with the vendor’s ability to establish or maintain a market in the commonwealth for the vendor’s sales.
 
SECTION __. Section 2 of said chapter 64H, as so appearing, is hereby amended by striking the last sentence and inserting in place thereof the following new sentence:-

The excise shall be paid by every vendor engaged in business in the commonwealth to the commissioner at the time provided for filing the return required by section 16 of chapter 62C.

SECTION __. Section 3 of said chapter 64H, as so appearing, is hereby amended by inserting, in line 3, after the words “and each vendor” the following new words:- engaged in business

And further move to amend the bill by inserting after Section 50 the following new sections:-

SECTION __. Section 1 of chapter 149 of the General Laws, as appearing in the 2008 Official Edition, is hereby amended by inserting after the last paragraph, the following paragraphs:-

“Low income community”, a municipality where the median household income is 65 percent or less than the statewide household median income. In the case of a municipality with 50,000 residents or more, low income community shall mean a geographically contiguous, historically recognized neighborhood of 10,000-50,000 residents.
“Minority business enterprise”, as used in this chapter shall be defined as it is in Section 40 of Chapter 23A.
“Women business enterprise” as used in this chapter shall be defined as it is in Section 40 of Chapter 23A.

SECTION __. Section 44A of said chapter 149, as so appearing, is hereby amended by striking out lines 12-16, and inserting in its place thereof the following text:-

“Responsible” means demonstrably possessing the skill, ability and the integrity necessary to faithfully perform the work called for by a particular contract, based upon a determination of competent workmanship and financial soundness in accordance with the provisions of section forty-four D of this chapter. In deliberating upon the responsibility of a bidder, all contracting agencies shall give strong consideration to the bidder, contractor, or proposed contractor’s ability to advance the Commonwealth’s contracting and workforce inclusion goals as stated in Section 44A ½ of Chapter 149, and to any credible evidence or reliable information about the bidder, contractor, or proposed contractor’s past or current work performance, including, but not limited to, the failure of a bidder, contractor, or proposed subcontractor to comply with the commitments made in their bidding or contract documents regarding the employment of minority business enterprises and women business enterprises and regarding workforce inclusion goals.

SECTION __. Section 44A½ of said chapter 149, as so appearing, is hereby amended by inserting after the last paragraph the following paragraphs:-

(d) It shall be the goal of the Commonwealth to achieve minority business enterprise and women business enterprise contracting goals and workforce participation goals on state-funded design and construction contracts that are reflective of the diverse racial, ethnic, and gender make-up of the Commonwealth’s population.
(e) It shall be the goal of the Commonwealth that job creation on state-funded construction contracts be targeted to members of the community in which a project is physically located and that the workforce on that project reflect the demographic diversity of the host community, when construction projects are located in low income communities.

SECTION __. Section 44D½ of said chapter 149, as so appearing, is hereby amended by inserting after line 92, the following text:-

(viii) Joint Ventures, documentation demonstrating that the interested general contractors have formed an association of two or more businesses in which one of the businesses is a minority business enterprise or a women business enterprise as defined section 40 of chapter 23A of the General Laws.

SECTION __. Said section 44D½ of said chapter 149, as so appearing, is hereby amended by inserting after line 110, the following text:-

(iii) Evidence of the bidder, contractor, or proposed contractor’s ability to advance the Commonwealth’s contracting and workforce inclusion goals as stated in Section 44A ½ of Chapter 149.

SECTION __. Said chapter 149, as so appearing, is hereby amended by inserting after section 44M the following section:-

Section 44N. Data collection and disclosure
Within 150 calendar days of the effective date of this section, any entity awarded a contract for construction by a state agency shall provide written verification with every progress payment request (PPR) submitted to the awarding authority detailing the portion of the payment that will be allocated to minority business enterprises and women business enterprises respectively, as defined in Section 40 of Chapter 23A, and detailing the total number of hours worked by all employees on that contract during the period covered by the PPR; and including a breakdown of hours worked by workers’ ZIP codes of residence, as well as a breakdown of the number of hours worked by women and workers of color, respectively. The reporting entity shall take necessary steps to prevent the disclosure of individually-identifying information about employees on this report.
The executive office of administration and finance shall, within 90 calendar days of the effective date of this section, promulgate a template reporting form, for optional use by the awarding authority, to assist contractors in meeting the requirements of this section.
The awarding authority shall submit the report to the Massachusetts Management and Reporting System (MMARS) within 30 calendar days of receiving it. The Comptroller of the Commonwealth shall, within 120 of the effective date of this section, develop appropriate fields within the MMARS for receiving this data.
The Comptroller shall, within 180 days of the effective date of this section, develop a public reporting website, or area within an existing website administered by the Office of the Comptroller, for the purposes of timely public disclosure of the data collected under this section. Such website shall provide the data collected under this section in machine-readable format and be searchable by the public to the project and vendor level. The Comptroller may use, but not be limited to, the website of the Massachusetts Recovery and Reinvestment Office as a guide in creating a user interface that is searchable to the project and vendor level. The Comptroller shall transfer data received from awarding authorities through the MMARS into the public website on at least a quarterly basis.

And further move to amend the bill by inserting at the end thereof the following new sections:-

SECTION __. Notwithstanding section 14 of chapter 151A of the General Laws, the experience rate of an employer qualifying therefor under subsection (b) of said section 14 of said chapter 151A shall be the rate which appears in column “E” in clause (1) of subsection (i) of said section 14 of said chapter 151A for calendar year 2012, and beginning on January 1, 2013, each employer liable to pay a contribution under subsection (i) of section 14 shall also pay, in the same manner and at the same times as the commissioner prescribes for the contribution required by said section 14, a workforce development contribution. This contribution shall be set, to the extent consistent with federal law, by the commissioner at a rate per employer so that the total amount of said contributions by December 31, 2013 substantially equals $20,000,000.00. The Commissioner shall deposit the proceeds of said workforce development contributions in the Workforce Competitiveness Trust Fund, established by section 2WWW of chapter 29.

SECTION __. There is hereby established a commission on vocational-technical education in the twenty first century, to investigate and study the feasibility of authorizing public vocational-technical high schools to award post-secondary associates degrees. The commission shall consist of 14 members: the secretary of education or the secretary’s designee who shall serve as chair of the commission; 2 members of the house of representatives, to be appointed by the speaker of the house; 2 members of the senate, to be appointed by the senate president; 4 members to be appointed by the Massachusetts Association of Vocational Administrators; 3 individuals to be appointed by the governor; the commissioner of higher education or a designee; and the commissioner of workforce development or a designee. The commission shall report to the general court the results of its investigation and study and its recommendations, if any, together with any drafts of legislation necessary to carry out such recommendations, by filing the same with the clerks of the senate and house who shall forward the same to the chairs of the joint committee on education on or before December 31, 2012

Clerk #91

Jobs Access

Ms. Chang-Díaz, Ms. Jehlen, Ms. Fargo, and Messrs. Eldridge, Donnelly, DiDomenico, and Welch move to amend the bill (Senate No, 2350) by inserting after Section 5 the following new sections:-

SECTION __. Section 1 of chapter 7 of the General Laws, as appearing in the 2008 Official Edition, is hereby amended by inserting after the last paragraph the following paragraphs:-

“Low income community”, a municipality where the median household income is 65 percent or less than the statewide household median income. In the case of a municipality with 50,000 residents or more, low income community shall mean a geographically contiguous, historically recognized neighborhood of 10,000-50,000 residents.
“Minority business enterprise”, as used in this chapter shall be defined as it is in Section 40 of Chapter 23A.
“Women business enterprise” as used in this chapter shall be defined as it is in Section 40 of Chapter 23A.

SECTION __. Section 14C of said chapter 7, as so appearing, is hereby amended by inserting after the last paragraph the following paragraphs:-

Within 150 calendar days of the effective date of this section, any entity awarded a contract under the provisions of Chapter 7, shall provide written verification with every invoice submitted to the awarding authority detailing the portion of the payment that will be allocated to minority business enterprises and women business enterprises, and reporting the racial, ethnic and gender make-up of the awardees’ workforce in Massachusetts. The awardee shall take necessary steps to prevent the disclosure of individually-identifying information about employees on this report.
The executive office of administration and finance shall, within 90 calendar days of the effective date of this section, promulgate a template reporting form, for optional use by the awarding authority, to assist contractors in meeting the requirements of this section.
The awarding authority shall submit the report to the Massachusetts Management and Reporting System (MMARS) within 30 calendar days of receiving it. The Comptroller of the Commonwealth shall, within 120 of the effective date of this section, develop appropriate fields within the MMARS for receiving this data.
The Comptroller shall, within 180 days of the effective date of this section, develop a public reporting website, or area within an existing website administered by the Office of the Comptroller, for the purposes of timely public disclosure of the data collected under this section. Such website shall provide the data collected under this section in machine-readable format and be searchable by the public to the project and vendor level. The Comptroller may use, but not be limited to, the website of the Massachusetts Recovery and Reinvestment Office as a guide in creating a user interface that is searchable to the project and vendor level. The Comptroller shall transfer data received from awarding authorities through the MMARS into the public website on at least a quarterly basis.

SECTION __. Said chapter 7, as so appearing, is hereby amended by inserting after Section 23B the following section:-

Section 23B ½ Contracting diversity goals
For the purposes of this chapter, it shall be the official goal of the Commonwealth to achieve minority business enterprise and women business enterprise contracting goals within state procurement that are reflective of the diverse racial, ethnic, and gender make-up of the Commonwealth’s population.

SECTION __. Section 38F of said chapter 7, as so appearing, is hereby amended by inserting after the word “project”, in line 9, the following text:-

, including evidence of the applicant’s ability to advance the Commonwealth’s contracting and workforce inclusion goals as stated in Section 23B ½ of Chapter 7.

And further move to amend the bill by inserting after Section 50 the following new sections:-

SECTION __. Section 1 of chapter 149 of the General Laws, as appearing in the 2008 Official Edition, is hereby amended by inserting after the last paragraph, the following paragraphs:-

“Low income community”, a municipality where the median household income is 65 percent or less than the statewide household median income. In the case of a municipality with 50,000 residents or more, low income community shall mean a geographically contiguous, historically recognized neighborhood of 10,000-50,000 residents.
“Minority business enterprise”, as used in this chapter shall be defined as it is in Section 40 of Chapter 23A.
“Women business enterprise” as used in this chapter shall be defined as it is in Section 40 of Chapter 23A.

SECTION __. Section 44A of said chapter 149, as so appearing, is hereby amended by striking out lines 12-16, and inserting in its place thereof the following text:-

“Responsible” means demonstrably possessing the skill, ability and the integrity necessary to faithfully perform the work called for by a particular contract, based upon a determination of competent workmanship and financial soundness in accordance with the provisions of section forty-four D of this chapter. In deliberating upon the responsibility of a bidder, all contracting agencies shall give strong consideration to the bidder, contractor, or proposed contractor’s ability to advance the Commonwealth’s contracting and workforce inclusion goals as stated in Section 44A ½ of Chapter 149, and to any credible evidence or reliable information about the bidder, contractor, or proposed contractor’s past or current work performance, including, but not limited to, the failure of a bidder, contractor, or proposed subcontractor to comply with the commitments made in their bidding or contract documents regarding the employment of minority business enterprises and women business enterprises and regarding workforce inclusion goals.

SECTION __. Section 44A½ of said chapter 149, as so appearing, is hereby amended by inserting after the last paragraph the following paragraphs:-

(d) It shall be the goal of the Commonwealth to achieve minority business enterprise and women business enterprise contracting goals and workforce participation goals on state-funded design and construction contracts that are reflective of the diverse racial, ethnic, and gender make-up of the Commonwealth’s population.
(e) It shall be the goal of the Commonwealth that job creation on state-funded construction contracts be targeted to members of the community in which a project is physically located and that the workforce on that project reflect the demographic diversity of the host community, when construction projects are located in low income communities.

SECTION __. Section 44D½ of said chapter 149, as so appearing, is hereby amended by inserting after line 92, the following text:-

(viii) Joint Ventures, documentation demonstrating that the interested general contractors have formed an association of two or more businesses in which one of the businesses is a minority business enterprise or a women business enterprise as defined section 40 of chapter 23A of the General Laws.

SECTION __. Said section 44D½ of said chapter 149, as so appearing, is hereby amended by inserting after line 110, the following text:-

(iii) Evidence of the bidder, contractor, or proposed contractor’s ability to advance the Commonwealth’s contracting and workforce inclusion goals as stated in Section 44A ½ of Chapter 149.

SECTION __. Said chapter 149, as so appearing, is hereby amended by inserting after section 44M the following section:-

Section 44N. Data collection and disclosure
Within 150 calendar days of the effective date of this section, any entity awarded a contract for construction by a state agency shall provide written verification with every progress payment request (PPR) submitted to the awarding authority detailing the portion of the payment that will be allocated to minority business enterprises and women business enterprises respectively, as defined in Section 40 of Chapter 23A, and detailing the total number of hours worked by all employees on that contract during the period covered by the PPR; and including a breakdown of hours worked by workers’ ZIP codes of residence, as well as a breakdown of the number of hours worked by women and workers of color, respectively. The reporting entity shall take necessary steps to prevent the disclosure of individually-identifying information about employees on this report.
The executive office of administration and finance shall, within 90 calendar days of the effective date of this section, promulgate a template reporting form, for optional use by the awarding authority, to assist contractors in meeting the requirements of this section.
The awarding authority shall submit the report to the Massachusetts Management and Reporting System (MMARS) within 30 calendar days of receiving it. The Comptroller of the Commonwealth shall, within 120 of the effective date of this section, develop appropriate fields within the MMARS for receiving this data.
The Comptroller shall, within 180 days of the effective date of this section, develop a public reporting website, or area within an existing website administered by the Office of the Comptroller, for the purposes of timely public disclosure of the data collected under this section. Such website shall provide the data collected under this section in machine-readable format and be searchable by the public to the project and vendor level. The Comptroller may use, but not be limited to, the website of the Massachusetts Recovery and Reinvestment Office as a guide in creating a user interface that is searchable to the project and vendor level. The Comptroller shall transfer data received from awarding authorities through the MMARS into the public website on at least a quarterly basis.

Clerk #92

Gateway Municipalities

Ms. Spilka moves to amend the bill (Senate Bill 2350) by inserting at the end thereof the following new section:-

SECTION XX.  Section 3A of chapter 23A is hereby amended in the definition of “Gateway municipality” by inserting at the end thereof the following words:-  “or a public school district where a superintendent certifies that 50 or more languages are spoken.” 

Clerk #93

Increased transparency and protection of state money

Mr. Montigny moves to amend the bill, S. 2350, by inserting, at the end thereof,  the following new sections:-

SECTION____.  (a) Section 14C of Chapter 7 of the General Laws is amended in sub section (a) by striking the definition for “state award” and inserting the following definition:

"State award” or “award'’, appropriations, expenditures, grants, tax credit, subgrants, loans, purchase orders, infrastructure assistance and other forms of financial assistance.”

(b) Subsection (a) of said section 14C of Chapter 7 is further amended by inserting after the definition of “state award” or “award” the following new definition:

“ state award or award requirement” any condition or requirement agreed to by an agency and a recipient that must be fulfilled in order to receive a state award, including, but not limited to job creation, wage, health care and other benefit requirements”

(c)  Subsection (b) of said section 14C of Chapter 7 is amended by striking subsections (b) (5) and (6) and inserting in place thereof the following:

(5) all state award or award requirements for a recipient to receive a state award

 (6) the reports required by section 88 of chapter 62C; and

 (7) any other relevant information specified by the secretary.”

SECTION_____.  Chapter 7 of the General Laws is further amended by inserting after section 14C the following new section;

“14D. (a) The secretary shall have the authority to enforce the provisions of any state award or award requirement, as defined by section 14C of this chapter, entered into by an agency and a recipient.

(b) The secretary shall, at the end of each taxable year, determine whether a recipient of a state award has fulfilled any and all state award or award requirements.

(c)  If the secretary determines that a recipient has failed to fulfill any state award or award requirement, the secretary shall recapture any state award or award received by a recipient.  The secretary shall notify the recipient in writing of the recapture of the state award or award.  The secretary shall notify the state auditor and inspector general of his intent to recapture said award.

(d)  Within 10 days of the notification, the recipient may request a hearing before the secretary,   

The secretary, within 30 days shall schedule a hearing on the issue of recapture.  The recipient shall be allowed to present evidence of the recipient’s ability to fulfill the state award or award requirement, including but not limited to;

 (i)        economic conditions or factors;

(ii)        natural disasters or events

(iii)       any other factor or condition affecting the recipient’s ability to fulfill the state   award or award requirement.

(e)   The Superior Court shall have jurisdiction over all matters in law and in equity arising under this section, including but not limited to action to enforce the recapture of state awards or awards and appeals of the decision of the secretary.”

Clerk #94

Right of Interior Designers to Bid on State Contracts

Ms. Creem and Mr. Timilty move to amend the bill (S. 2350) by inserting, after section 6, the following new section:

SECTION 6A. Section 1.  Section38A ½ of Chapter 7 of the general laws is hereby amended by striking out said section and inserting in place the following:

(a) Sections thirty-eight A1/2 to thirty-eight O, inclusive, shall: ensure that the commonwealth receives the highest quality design services for all its public building projects; provide for increased confidence in the procedures followed in the procurement of design and design related services; promote consistency in the methods of procurement of design and design related services for all public building projects in the commonwealth; foster effective broad-based participation in public work within the design professions; provide safeguards for the maintenance of the integrity of the system for procurement of designers' services within the commonwealth;

(b) All words defined by section thirty-nine A which appear herein shall have the meanings set forth in said section thirty-nine A. The words defined in this section shall have the meanings set forth below whenever they appear in sections thirty-eight A1/2 to thirty-eight O, inclusive, unless the context in which they are used clearly requires a different meaning, or a different definition is prescribed for a particular section or provision.

"Designer", an individual, corporation, partnership, sole proprietorship, joint stock company, joint venture, or other entity engaged in the practice of architecture, landscape architecture, or engineering, which satisfies the following:

 (i) if an individual, the individual is a registered architect, landscape architect, or engineer;

(ii) if a partnership, a majority of all the partners are persons who are registered architects, landscape architects, or engineers;

(iii) if a corporation, sole proprietorship, joint stock company or other entity, the majority of the directors or a majority of the stock ownership and the chief executive officer are persons who are registered architects, landscape architects, or engineers, and the person to have the project in his or her charge is registered in the discipline required for the project.

 (iv) if a joint venture, each joint venturer satisfies the requirements of this section.

“Interior Designer”, someone who could serve as the prime consultant for projects that primarily involve construction or other work relating to the nonstructural interior elements of a building or structure and provides services that do not require the services of a registered architect, landscape architect, or engineer.  Eligible candidates should demonstrate competence by completion of a nationally recognized certification. 

"Programmer", any designer or any other individual, corporation, partnership, sole proprietorship, joint stock company, joint venture, or other entity engaged in the preparation of architectural facility programs or studies.

"Construction manager", any designer or any other corporation, partnership, individual, sole proprietorship, joint stock company, joint venture, or other entity engaged in the practice of construction management or construction scheduling.

"Design services", any of the following services provided by any designer, interior designer, programmer, or construction manager in connection with any public building project:

(i) preparation of master plans, studies, surveys, soil tests, cost estimates or programs;

(ii) preparation of drawings, plans, or specifications, including but not limited to schematic drawings, preliminary plans and specifications, working plans and specifications or other administration of construction contracts documents;

(iii) supervision or administration of a construction contract;

(iv) construction management or scheduling.

"Applicant", any person or entity applying to perform design services, the principal personnel responsible for the provision of such services for the project, and the persons who will be the principal staff for the project.

"Public agency", a department, agency, board, commission, authority, or other instrumentality of the commonwealth or political subdivision of the commonwealth or two or more subdivisions thereof other than cities and towns, and any agency, unit, authority, or instrumentality thereof but not including the State College Building Authority of the University of Massachusetts Building Authority.

"Director", the director of the office of project management, or in the case of agencies subject to the provisions of section four B of this chapter, the chief executive official of the agency or his designee.

"Commissioner" and "division", the commissioner and the division of capital asset management and maintenance.

"Board", the designer selection board.

"Continued services", authorization for a designer or interior designer who has been appointed for one stage of a project to act as the designer or interior designer for a succeeding stage or stages of the same project.

"Extended services", authorization for a designer or interior designer who has been appointed to provide design services for a project to act as designer or interior designer for work to be done on another project not originally included in that designer's or interior designer’s contract.

Section 2.  Section38C of Chapter 7 of the general laws is hereby amended by striking out said section and inserting in place the following:

 (a) The board shall have jurisdiction over the selection of all designers, interior designers, programmers, and construction managers performing design services in connection with any building project for all public agencies within the provisions of paragraphs (1), (2), and (4) of section forty-A, except those public agencies within the provision of section thirty-eight K, and the procedures promulgated by any agency of the commonwealth for such selection by any housing authority subject to paragraph (3) of said section, unless a specific exemption from the board's jurisdiction is provided under this section.

(b) The board shall grant an exemption for two years from its jurisdiction to each public agency within the provisions of paragraphs (3) and (4) of section forty A, but in no event to any public agency within the provisions of paragraphs (1) and (2) of said section forty A, if the agency has filed a written application for an exemption pursuant to subparagraph (c) of this section; provided, however, that the board shall withhold an exemption if the board determines that the designer or interior designer selection procedure proposed by the public agency does not substantially incorporate the procedures required in section thirty-eight B to thirty-eight J, inclusive, and section thirty-eight M, or that the selection of finalists will not be made with the advice of design professionals or that the procedure proposed by the public agency does not satisfy the purposes of sections thirty-eight A1/2 to thirty-eight O, inclusive, as set forth in said section thirty-eight A1/2, or that withholding such an exemption is in the best interest of the commonwealth; provided, however, that nothing in this section shall be interpreted to require the establishment of a board as prescribed in section thirty-eight B or to waive or in any way diminish the requirements imposed by any other provision of the General Laws. No withholding of an exemption shall take effect until the board shall have specified in writing the reasons for withholding an exemption and any changes in the agency's procedures which are required before an exemption will be granted. An agency granted an exemption or renewal thereof from the jurisdiction of the board shall, during any period such exemption or renewal is in effect, advertise for designers and interior designers, select any designers or interior designers to perform any design services, and continue or extend the services of any designers or interior designers in accordance with the agency's last written designer or interior designer selection procedures approved by the board in conformity with this section.

(c) An application by a public agency for exemption from the jurisdiction of the board pursuant to this section must be verified by the agency director under the penalties of perjury, and must contain:

 (i) a detailed description of the designer or interior designer selection process and the written designer or interior designer selection procedures which the agency proposes to use;

 (ii) a statement that the agency's proposed designer or interior designer selection process substantially incorporates the procedures required of the board in sections thirty-eight B to thirty-eight J, inclusive, and section thirty-eight M;

(iii) a statement that the agency's projects are not subject to the jurisdiction of the division of capital planning and operations; and

(iv) any other information required by the board.

(d) an exemption shall be renewed by the board on a biennial basis if:

(i) the board finds that the requirements of subparagraph (b) herein are met at the time of the renewal;

(ii) the agency director files a verified application for renewal containing a description of any proposed changes in its designer or interior designer selection procedure; and

 (iii) the agency director had filed a semi-annual report containing:

A list of all contracts for design services awarded by the agency since its last application, including for each project the name and address of any designer or interior designer awarded such contracts, a brief description of the project, the estimated, or if available, the final construction cost for the project, and the estimated or, if available, final fee paid to the designer or interior designer; and certification that all contracts so listed were awarded by the procedure described in the agency's last application.

(e) Subject to the provisions of paragraph (f), a contract for design services shall be exempt from jurisdiction of the board if: (i) the design fee under the contract is less than ten thousand dollars; or (ii) the estimated construction cost of the project for which the design services are required is less than one hundred thousand dollars; or (iii) the contract is for the fabrication or installation of modular buildings procured in accordance with the provisions of section forty-four E of chapter one hundred and forty-nine; or (iv) the contract is for the demolition of buildings. Projects consisting of energy management services procured in accordance with section eleven C of chapter twenty-five A and regulations promulgated thereunder shall be exempt from the jurisdiction of the board.

(f) The following types of projects, and contracts for design services for such projects, shall not be exempt from the board's jurisdiction:

(i) Contracts for continued or extended services on projects over which the board otherwise has jurisdiction;

 (ii) Projects otherwise subject to the jurisdiction of the board for which an agency or the division intends to use its own staff to perform design services, except projects within Class I, as defined by subparagraph (d) of section thirty-eight F, unless the board determines that the agency or the division has the capability with its existing staff to perform those services on the project in question, applying the same criteria as are used for selection of consultant designers.

Section 3.  Section38D of Chapter 7 of the general laws is hereby amended by striking out said section and inserting in place the following:

 (a) Each contract for design services for a project subject to the jurisdiction of the board shall be publicly advertised by the board in a newspaper of general circulation in the area in which the project is located or to be located, and in the central register established under section twenty A of chapter nine, and in such places as the board requires by regulation, at least two weeks before the deadline for filing applications; provided, however, that each contract for design services for a project whose estimated cost of construction is not less than ten thousand nor more than twenty-five thousand dollars shall not be required to be advertised in a newspaper of general circulation but shall be required to be advertised in the central register.

(b) The public notice required by subparagraph (a) shall contain:

(i) a description of the project, including the specific design services sought, the time period within which the project is to be completed, and, if available, the estimated construction cost;

(ii) if there is a program for the project, a statement of when and where the program will be available for inspection for applicants, and when and where a briefing session will be held for applicants, if one is required by the board's regulations and if there is not a program for the project, a statement to the effect;

(iii) the qualification required of applicants for the projects, including whether interior designers are eligible to apply, as determined by section thirty-eight E(h) of chapter 7;

(iv) the categories of designers' and interior designers’ consultants, if any, for which applicants must list the names of consultants which the applicant may choose to use;

(v) whether the fee has been set or will be negotiated, and if the fee has been set, the amount of the fee.

Section 4.  Section38E of Chapter 7 of the general laws is hereby amended by striking out said section and inserting in place the following:

(a) No designer, interior designer, programmer, or construction manager may file an application for any project subject to the board's jurisdiction unless having first filed with the board a written statement containing the following information:

(i) certification that the applicant legal entity, if applying to perform design services other than preparation of studies, surveys, soil testing, cost estimates or programs, is a designer, interior designer, or construction manager as defined in paragraph (b) of section thirty-eight A 1/2;

(ii) the names and addresses of all partners, if a partnership, of all officers, directors and all persons with an ownership interest of more than five per cent in the applicant if not a partnership;

(iii) the registration number and status of each such person in every jurisdiction in which such person has ever been registered as an architect, landscape architect or engineer;

(iv) a list of all projects for all public agencies within the commonwealth for which the applicant has performed or has entered into a contract to perform design services within the five year period immediately preceding the filing of the information required in this section;

(v) a list of all current projects for which the applicant is performing or is under contract to perform any design services; and

(vi) if the applicant is a joint venture, the information required in this section shall be required for each joint venturer, as well as for the joint venture itself.

(b) The board shall keep a permanent record of the statements filed pursuant to this section and shall require the statements to be made current on a regular basis, and that statements pursuant to subparagraph (v) and (vi) of paragraph (a) be current with each application filed.

(c) An applicant to perform design, programming or construction management services on a project must file, in addition to the statement required under paragraph (a), a written application as prescribed by the board, relating to the applicant's experience, ability, and qualifications.

(d) The board and its staff shall be allowed access to all records of all public agencies concerning any applicant, or any project for which the applicant performed any services, for the purpose of verifying information submitted by the applicant, or for the purpose of evaluating the applicant's experience, ability and qualifications.

(e) Every application or statement filed pursuant to this section shall be sworn to under penalties of perjury. A designer, interior designer, programmer or construction manager who has been determined by the board to have filed materially false information under this section shall be disqualified by the board from further consideration for any project for such time as the board determines is appropriate.

(f) The board shall not advertise for designers or interior designers nor select any finalists to perform any design services other than the preparation of master plans, studies, surveys, soil tests, cost estimates, or programs unless the deputy commissioner certifies that it is appropriate to do so and either that a program defining the design services required has been prepared, and has been approved by the division, or that no program is required by the division.

(g) The division of capital asset management and maintenance in consultation with the board shall develop a standard designer evaluation form that shall be completed by every public agency, as defined in section 44A of chapter 149, upon completion of the work under a design contract under its control, and submitted to the division and the board for the designer's qualification file. The official from the public agency or the owner's representative as described in section 44A of said chapter 149 shall certify that the information contained on the designer evaluation form represents, to the best of his knowledge, a true and accurate analysis of the designer's performance record on the contract. The public agency shall mail a copy of the designer evaluation form to the designer who may, within 30 days, submit a written response to the division and board disputing any information contained in the form and setting forth any additional information concerning the building project or the oversight of the building construction contract by the public agency as may be relevant to the evaluation of the designer's performance on the contract. The division and board shall attach any such response to the evaluation form for inclusion in the designer's qualification file. No public employee or public employer, as defined in section 1 of chapter 258, and no person shall be liable for an injury or loss to a designer as a result of the completion of a designer evaluation form as required by this section unless the individual completing such evaluation form has been found by a superior court of competent jurisdiction to have acted in a willful, wanton or reckless manner. If a suit is commenced by a designer against any person who has completed a designer evaluation form as required by this section seeking to recover damages resulting from injury caused by such evaluation, the public agency for whom such evaluation form was completed or the commonwealth, if such evaluation was completed for a state agency, shall provide for the legal representation of such person. Such public agency or the commonwealth, where an evaluation was completed for a state agency, shall also indemnify such person from all personal financial losses and expenses including, but not limited to, legal fees and filing costs, if any, in an amount not to exceed $1,000,000, but no such person shall be indemnified for losses other than legal fees and filing costs under this section if such person is found by a court or a jury to have acted in a willful, wanton or reckless manner.

The awarding authority shall provide the designer with a written preliminary evaluation at the completion of the schematic phase of the project for informational purposes.

Any public agency that fails to complete and submit the designer evaluation form, together with any written response by any designer, to the division within 70 days of the completion of a project shall be ineligible for the receipt of any public funds disbursed by the commonwealth for the purposes of public building of public works projects.

(h) Interior designers are eligible to compete as the prime consultant only for projects that primarily involve construction or other work related to nonstructural interior elements of a building or structure.     

Section 5.  Section38F of Chapter 7 of the general laws is hereby amended by striking out said section and inserting in place the following:

(a) The board shall adopt written applicants' criteria for selection of semifinalists and finalists based upon information obtained under section thirty-eight E for each project. The criteria shall include:

(i) prior similar experience;

(ii) past performance on public and private projects;

(iii) financial stability;

(iv) identity and qualifications of the consultants who will work with the applicant on the project; and

(v) any other criteria that the board considers relevant for any project.

(b) Semifinalists may be chosen for each project.

The board shall select at least three finalists from among all the applicants, or from the semifinalists selected under this section, and in doing so may require all the applicants or the semifinalists to:

(i) appear for an interview before the board;

(ii) present a written proposal to the board; or

(iii) participate in a design competition held by the board.

(c) The board shall transmit a list of the chosen finalists to the commissioner. No person or firm debarred pursuant to section forty-four C of chapter one hundred and forty-nine or disqualified pursuant to section thirty-eight D shall be so included as a finalist. The board shall transmit to the commissioner all material made or received relating to such recommendation.

The list shall rank the finalists in order of qualification and include a record of the final vote of the board on the selection; and include a written statement explaining the board's reasons for its choice and its ranking of the finalists.

(d) The board may delegate its powers and duties under paragraph (b) of section 38D, paragraphs (c) and (d) of section 38E, paragraphs (a) and (b) of section 38G and sections 38H and 38I to panels of less than all the board members. A panel of not less than 6 members shall be required for selection of designers and interior designers under this section, 4 of whom shall be architects or engineers, including at least 1 architect and 1 engineer on that panel.

(e) For the purposes of chapter two hundred and sixty-eight A and subject to the penalties therein, no member of the board shall participate in the selection of a designer or interior designer as a finalist or semifinalist for any project if the member or any member of his immediate family:

(i) has a direct or indirect financial interest in the award of the design contract to any applicant;

(ii) is currently employed by, or is a consultant to or under contract to an applicant.

(iii) is negotiating or has an arrangement concerning future employment or contracting with any applicant; or

(iv) has an ownership interest in, or is an officer or director of, any applicant.

Section 6.  Section38G of Chapter 7 of the general laws is hereby amended by striking out said section and inserting in place the following:

(a) In the selection of a designer or interior designer when the fee for design services has been set by the commissioner prior to the selection process, the commissioner shall appoint a designer or interior designer from among the list transmitted to him or her under section thirty-eight F. If the commissioner appoints any designer or interior designer other than the one ranked first by the board, he or she shall file a written justification of the appointment with the board.

(b) When the fee for design services is to be negotiated, the commissioner shall review the list transmitted by the board, and may exclude any designer or interior designer from the list if a written explanation of the exclusion is filed with the board. The commissioner shall then appoint a designer or interior designer based on successful fee negotiation. The commissioner or persons designated by him or her shall first negotiate with the first ranked designer or interior designer remaining on the list. Should the commissioner be unable to negotiate a satisfactory fee with the first ranked designer or interior designer within thirty days, negotiations shall be terminated and negotiations undertaken with the remaining designers or interior designers, one at a time, in the order in which they were ranked by the board, until an agreement is reached. In no event may a fee be negotiated which is higher than a maximum fee set by the commissioner prior to selection of finalists. Should the commissioner be unable to negotiate a satisfactory fee with any designer or interior designer initially selected as a finalist by the board, the board shall recommend additional finalists in accordance with the provisions of this chapter. The commissioner may require a finalist with whom a fee is being negotiated to submit a fee proposal and include with it such information as the commissioner requires to provide current cost and pricing data on the basis of which the designer's or interior designer’s fee proposal may be evaluated.

(c) All fees shall be stated in designer's and interior designer’s contracts and in any subsequent amendment thereto as a total dollar amount. Contracts may provide for equitable adjustments in the event of changes in scope or services.

(d) Notwithstanding the provisions of any general or special law to the contrary, all public entities within the commonwealth, agencies and authorities of the commonwealth and municipal entities within the commonwealth, including departments, boards, committees or commissions shall be entitled to withhold up to 5 per cent of contract fees earned and invoiced as part of professional service contracts, during the life of the contract. Withheld fees shall be held for not longer than two invoice periods when the contractor is permitted to invoice monthly, or until successful completion of the next contract phase or stage when the contractor is permitted to invoice by project phase or stage. When the work covered by the contract is completed, all remaining withheld fees shall be paid to the contractor within two months from the date of completion. If the withholdings are not paid to the contractor within the stipulated time limit, the amount of the withholding in arrears shall be increased at a 12 per cent annual rate.

(e) Notwithstanding the provisions of any general or special law to the contrary, agencies and authorities of the commonwealth and municipal entities within the commonwealth, including departments, boards, committees or commissions, shall pay all outstanding withheld fees on professional service contracts, when the withholding has been held for longer than two invoice periods for active contracts, or that remains withheld on contracts which have been completed, or for which the work of the contractor has been completed.

Section 7.  Section38H of Chapter 7 of the general laws is hereby amended by striking out said section and inserting in place the following:

(a) When the board has required that applicants list consultants which the applicants may employ, in no event shall a consultant be used who is debarred pursuant to section forty-four C of chapter one hundred and forty-nine and any change in or addition to the consultants named in the application and allowed by the board upon appointment must be approved by the commissioner and reported to the board, along with a written statement by the designer, interior designer, or construction manager of the reasons for the change.

(b) If the designer's, interior designer’s, or construction manager's fee is negotiated, the designer, interior designer, or construction manager must file a truth-in-negotiations certificate prior to being awarded the contract by the commissioner, which must be incorporated into the contract. The certificate must contain:

(i) a statement that the wage rates and other costs used to support the designer's or interior designer’s compensation are accurate, complete, and current at the time of contracting; and

(ii) an agreement that the original contract price and any additions to the contract may be adjusted within one year of completion of the contract to exclude any significant amount if the commissioner determines that the fee was increased by such amounts due to inaccurate, incomplete or noncurrent wage rates or other costs.

(c) The board may specify other special conditions or requirements in selecting a particular applicant as a finalist. If any change is made by the applicant after appointment relating to such special conditions or requirements, the change must be approved by the commissioner and reported to the board along with a written statement by the appointee of the reasons for the change.

(d) [Stricken.]

(e) Every contract for design services awarded under sections thirty-eight A1/2 to thirty-eight O, inclusive, shall include the following:

(i) certification that the designer, interior designer, or construction manager has not given, offered or agreed to give any person, corporation or other entity any gift, contribution or offer of employment as an inducement for, or in connection with, the award of the contract for design services;

(ii) certification that no consultant to or subcontractor for the designer, interior designer, or construction manager has given, offered or agreed to give any gift, contribution or offer of employment to the designer, interior designer, or construction manager, or to any other person, corporation, or entity as an inducement for, or in connection with, the award to the consultant or subcontractor of a contract by the designer, interior designer, or construction manager;

(iii) certification that no person, corporation or other entity, other than a bona fide full time employee of the designer, interior designer, or construction manager, has been retained or hired by the designer, interior designer, or construction manager to solicit for or in any way assist the designer, interior designer, or construction manager in obtaining the contract for design services upon an agreement or understanding that such person, corporation or other entity be paid a fee or other consideration contingent upon the award of the contract to the designer or interior designer; and

(iv) certification with respect to contracts which exceed ten thousand dollars or which are for the design of a building for which the budgeted or estimated construction costs exceed one hundred thousand dollars that the designer or interior designer has internal accounting controls as required by subsection (c) of section thirty-nine R of chapter thirty and that the designer or interior designer has filed and will continue to file an audited financial statement as required by subsection (d) of said section thirty-nine R.

(f) A public agency shall not enter into a contract for design services unless the public agency or the designer or interior designer has obtained professional liability insurance covering negligent errors, omissions and acts of the designer or interior designer or of any person or business entity for whose performance the designer or interior designer is legally liable arising out of the performance of the contract. The total amount of such insurance shall at a minimum equal the lesser of one million dollars or ten per cent of the project's estimated cost of construction, or such larger amounts as the public agency may require, for the applicable period of limitations. A designer or interior designer required by the public agency to obtain all or a portion of such insurance coverage at his own expense shall furnish a certificate or certificates of insurance coverage to the public agency prior to the award of the contract. For purposes of this paragraph only, "public agency" shall have the meaning set forth in section thirty-nine A.

At the request of the director, a consultant employed by a designer or interior designer subject to this paragraph shall obtain and maintain a liability insurance policy covering negligent errors, omissions and acts of such consultant or of any person or business entity for whose performance the consultant is legally liable arising out of the performance of the contract for consultant services. The consultant shall furnish a certificate or certificates of such insurance coverage to the division in the case of a consultant hired by a designer or interior designer selected pursuant to section thirty-eight F or to a public agency not subject to the jurisdiction of said board prior to the employment of such consultant by the designer or interior designer. A liability insurance policy maintained under this paragraph shall provide for coverage of such type and duration and in such amount as the public agency shall require.

(g) A designer, interior designer, construction manager, or programmer who has been determined by the board to have provided materially false statements or information under this section shall be disqualified by the board from future work on any project for such time as the board determines is appropriate.

(h) Contracts for design service may include a requirement that the designer or interior designer be responsible for overseeing the construction phase of the project.

(i) Awarding authorities in cities and towns may allow a designer or interior designer who conducted a feasibility study to continue with the design of a project; but, nothing herein shall prohibit the awarding authorities from commissioning, at the discretion of the awarding authorities, an independent review, by a knowledgeable and competent individual or business doing such work, of the feasibility of the designer's or interior designer’s work to insure its reasonableness and its adequacy before allowing the designer or interior designer to continue on the project.

(j) Contracts for design services shall include a provision that the designer, interior designer, or consultants hired by the designer or interior designer shall not be compensated for any services involved in preparing changes that are required for additional work that should have been anticipated by the designer or interior designer in the preparation of the bid documents, as reasonably determined by the executive head of the public agency responsible for administering the design contract. For the purpose of this paragraph, "public agency" shall have the meaning as set forth in section thirty-nine A.

Section 8.  Section38I of Chapter 7 of the general laws is hereby amended by striking out said section and inserting in place the following:

The commissioner may appoint a designer or interior designer to perform continued or extended services if the following conditions are met:

(i) a written statement is filed with the board explaining the reasons for the continuation or extension of services;

(ii) the program for the design services is filed with the board if one is required by the regulations of the division; and

(iii) the board approves the appointment of the designer or interior designer for continued or extended services and states the reasons therefor.

Section 9.  Section38J of Chapter 7 of the general laws is hereby amended by striking out said section and inserting in place the following:

(a) Whenever the health or safety of any persons will be endangered because of the time required for the selection of a designer, interior designer, programmer or construction manager by the procedures prescribed by sections thirty-eight A1/2 to thirty-eight O, inclusive, or whenever a deadline for action is sent on a project by any court or federal agency which cannot be met if those selection procedures are followed, the commissioner may declare that an emergency situation exists.

(b) If the commissioner declares that an emergency situation exists, finalist selection may be made by the board by expedited procedures adopted by regulation by the board.

Section 10. Section38K of Chapter 7 of the general laws is hereby amended by striking out said section and inserting in place the following:

(a) Every contract for design services for any building construction, reconstruction, alteration, remodeling, or repair estimated to exceed one hundred thousand dollars by any city, town, or agency, board, commission, authority or instrumentality thereof, other than housing authorities and projects requesting funding from the Massachusetts School Building Authority shall be awarded only after a selection procedure adopted in writing, prior to publication requesting applications, complying with the purposes and intent of sections thirty-eight A1/2 to thirty-eight O, inclusive, and the following requirements:

(i) the provisions of section thirty-eight D regarding public notice;

(ii) the establishment of uniform requirements of information to be submitted by all applicants, a uniform procedure for the evaluation of all applications to a group of not fewer than 3 finalists, the opportunity to be afforded equally to all finalists to provide additional information to or appear before the selection body, and a procedure for the submission of a fee proposal and the negotiation of fees between the awarding authority and the selected applicant with whom the fee is being negotiated consistent with the provisions of subsection (b) of section 38G;

 (iii) that a written explanation of the reasons for selection including the recorded vote if any was taken be made public and accompany the notification of award in the awarding authority's records;

(iv) the provisions of paragraph (c) of section thirty-eight G regarding the designation of fees in the contract;

(v) that noting in this section shall be interpreted to require the establishment of a board or to waive or reduce the requirements of any other applicable law or regulation.

(b) The board shall publish guidelines to assist public agencies not within the board's jurisdiction in the establishment of a professional and objective designer and interior designer selection procedure, including a model application form, consistent with the provisions and intent of sections thirty-eight A1/2 to thirty-eight O, inclusive. The board shall publish a standard designer and interior designer selection form which shall be used by all cities, towns and public agencies not within the board's jurisdiction; but, before publishing the standard form, the board shall seek input from the cities, towns and other public agencies not within the board's jurisdiction. Any fee guidelines promulgated by the board shall be accompanied by a recommended basic scope of designer's or interior designer’s services that shall reflect the work associated with the fee guidelines. From time to time, and no less frequently than every 3 years, the board shall review and revise the fee schedule based upon prevailing costs at the time of such review and revision.

(c) Any city, town or other public agency not otherwise subject to the jurisdiction of the board may request the board to exercise jurisdiction regarding the selection of applicants to perform design services for a specified period of time or for a specified project. In such cases, all provisions of sections thirty-eight A1/2 to thirty-eight O, inclusive, shall apply to the board, the applicants and the public agency so requesting.

(d) Notwithstanding the provisions of subsection (a), a city, town, or agency, board, commission, authority or instrumentality thereof may procure modular buildings in accordance with section forty-four E of chapter one hundred and forty-nine.

(e) Notwithstanding the provisions of subsection (a), a city, town, or agency, board, commission, authority or instrumentality thereof may procure energy management services in accordance with section eleven C of chapter twenty-five A and regulations promulgated thereunder.

Section 11.  Section38L of Chapter 7 of the general laws is hereby amended by striking out said section and inserting in place the following:

The board, any public agency exempted under section thirty-eight C and all other governmental units engaged in the selection of applicants to perform design services but not otherwise subject to the board's jurisdiction shall keep the following records:

(i) all information supplied by or obtained about each applicant;

(ii) all actions taken by the board or agency relating to any project;

(iii) any other records related to designer or interior designer selection required by the division.

The records of public agencies exempted under section thirty-eight C or not otherwise subject to the jurisdiction of the board shall be available for inspection by the board or the division.

Clerk #95

Regulatory Ombudsman

Ms Spilka moves to amend the bill (Senate Bill 2350) by adding at the end thereof the following new section:-

SECTION XX.  Section 3H of Chapter 23A is amended by adding at the end thereof the following new paragraph:-

The secretary shall appoint a State Regulatory Ombudsman to address regulatory matters of interest to the business community.  The Regulatory Ombudsman shall work in partnership with the State Permitting Ombudsman to provide assistance to businesses in the process of complying with state regulations and other requirements of law that affect businesses.   The Regulatory Ombudsman shall facilitate communication between individual businesses and state agencies and provide periodic training to regulatory personnel in state agencies on how to identify the small business impacts of regulation, how to reduce those impacts and how to expedite and streamline the process or compliance.  The Regulatory Ombudsman shall establish an advisory group representing business interests to advise and inform on the impact of regulations on various business and industry sectors and on the cost of doing business in the state.

Clerk #96

Mercury Lamp Industry Fee

Messrs. Rodrigues, Rush, Moore, and Finegold move to amend the bill (S. 2350) by inserting the following three sections:-

SECTION__. Section 2 of Chapter 21H of the Massachusetts General Laws is hereby amended by inserting the following:

‘Qualified lamp recycler,’ a person who engages in the manual or mechanical separation of spent household mercury-added lamps to recover components and mercury contained therein, and meets the applicable Commonwealth requirements for handling, transporting, and disposal of mercury-added lamps.

SECTION__. Section 6J of Chapter of 21H of the Massachusetts General Laws is hereby amended by striking sections (d) through (e), and inserting the following:

(d) (1) Each manufacturer of mercury-added lamps shall satisfy the requirements of this section if until June 30, 2022, each manufacturer who sells mercury-added lamps in the Commonwealth shall individually pay an annual registration fee not to exceed six thousand two hundred and fifty dollars into an expendable trust, in accordance with section 6 of chapter 6A and any applicable regulations, for the limited purpose of documented department and municipal administration, access, communication, enforcement, and education costs for proper mercury-added lamp disposal. 

(2) A person who sells fluorescent lamps at retail for residential and/or commercial customers may post the following notice in 24-point type or larger, and a manner clearly visible to a consumer examining fluorescent lamps offered for sale:  "Fluorescent bulbs save energy and reduce environmental pollution. Note: Fluorescent bulbs contain a small amount of mercury and must be properly recycled at the end of their use. Contact your municipality or www.lamprecycle.org for bulb recycling options."  A retailer may include additional language in the notice in order to promote the sale or in-store recycling of fluorescent lamps, provided that the required language is present.  A manufacturer, individually or collectively, must provide a printed copy of the minimally required notice, free of charge, at the request of any retailer of mercury added lamps for its retail establishment in the Commonwealth.

 (e) (1) Whenever any employee or agent of the department has reason to believe that a person has violated Section 6I(a) of Chapter 21H of the General Laws, that employee or agent of the department shall refer cases to and cooperate with district attorneys, the Attorney General and other State law enforcement officials to enforce Section 6I(a) of Chapter 21H of the General Laws.

 (2) An inspector, as defined by Section 1 of Chapter 143, may enforce Section 6I(a) of Chapter 21H.  A municipality may, under their authority in Section 94 of Chapter 143, institute additional fines and penalties for violations of Section 6I(a) of Chapter 21H of the General Laws.  Any municipal employee enforcing this section must refer cases to and cooperate with district attorneys, the Attorney General and other State law enforcement officials to enforce Section 6I(a) of Chapter 21H of the General Laws.

(3) (A) A qualified mercury added lamp recycler engaged in the collection and recycling of mercury added lamps shall issue a certificate of mercury lamp recycling to all customers upon collection.  Customers must keep these certificates on file for not less than thirty-six months and provide access to the Department upon request. (B) A qualified mercury added lamp recycler must annually provide such information regarding the recycling of lamps from any person in Massachusetts as is requested by the Department.  The Department may establish such information by rule.

SECTION __.      The regulations adopted by the Department prior to the date of enactment of this Act to implement subsections (d) and (e) of Section 7 of Chapter 190 of the Acts of 2006 are hereby repealed, and all prior and future obligations of manufacturers under those regulations as well as subsections (d) and (e) of Section 7 of Chapter 190 of the Acts of 2006 prior to the date of enactment of this Act are terminated and not enforceable.

Clerk #97

Regional Economic Development Organizations

Ms Spilka moves to amend the bill (Senate Bill 2350) by adding at the end thereof the following new section:

SECTION XX.  Chapter 139 of the acts of 2012 is hereby amended in section 2 at item 7007-0150 by adding at the end thereof the following:-“; provided, that when awarding contracts the office shall seek to identify regions that do  provide services to as many municipalities a possible with the 12 contracts authorized by subparagraph a(1) of section 3K of chapter 23A; provided further, that priority in awarding contracts shall be given to applications that evidence cooperation and  collaboration among the various organizations and municipalities engaged in economic development activities within the identified region; provided further, that the office shall report to the house and senate committees on ways and means by September 30, 2012 on its plan to prioritize the  delivery of the services established in subparagraph (c) of section 3K of chapter 23A, on the formula used to determine funding for contractual reimbursements under subparagraph (f) of section 3K and on the funding needed to fully implement a program throughout the commonwealth in fiscal year 2014.”   

Clerk #98

Massachusetts Technology Transfer Center

Ms. Spilka moves to amend the bill (Senate Bill 2350), in SECTION 4, in item 7007-1200, by inserting after the words “General Laws”, in line 43, the following:- “and the Massachusetts Technology Transfer Center established under section 45 of chapter 75 of the General Laws”;

And further moves to amend SECTION 4, in item 7007-1200, by inserting at the end thereof the following:- “; and provided further that $100,000 shall be expended for the Massachusetts Technology Transfer Center established in section 45 of chapter 75 of the General Laws for commercial training for researchers and a program of grants for proof of concept funding to facilitate technology transfer from public-private research institutions to businesses in Massachusetts”;

And further moves to amend SECTION 4, in item 7007-1200, by striking out the figure “$2,000,000”, in line 56, and inserting in place thereof the follow figure:- “$2,100,000”.

Clerk #99

Community Development Partnership Act

Messrs. DiDomenico, Rosenberg, M. Moore,  Downing, Ms. Flanagan, Ms. Chang-Diaz, Ms. Fargo, Ms. Chandler, Ms. Donoghue, Messrs. Donnelly, Welch, McGee, Kennedy, Rush, Eldridge, Ms. Creem, Messrs. Keenan, Knapik, Hart, and Berry move to amend the (Senate, No. 2350) by striking out Section 17 in its entirety and inserting in place thereof the following section :-  

SECTION 17. Chapter 62 of the General Laws is hereby amended by inserting after section 6L the following section:-

SECTION 6M. (a) The purpose of this section shall be to enable local residents and stakeholders to work with and through community development corporations to partner with nonprofit, public and private entities to improve economic opportunities for low and moderate income households and other residents in urban, rural and suburban communities across the commonwealth.

(b) For purposes of this section, the following words shall, unless the context clearly requires otherwise, have the following meanings:-

“Community development corporation”, a corporation certified as a community development corporation by the department consistent with chapter 40H.

“Community investment plan”, an organizational business plan developed by a certified community development corporation that details its goals, outcomes, strategies, programs and activities for a 3 to 5 year period and its financial plans for supporting its strategy. The plan shall be designed to engage local residents and businesses to work together to undertake community development programs, projects and activities which develop and improve urban, rural or suburban communities in sustainable ways that create and expand economic opportunities for low and moderate income households. The specific format and content of a community investment plan may be adapted to the particular organization and community, but shall include the following elements:

(i)a description of the community to be served by the organization, including the neighborhoods, towns, or cities to be served as well as any particular constituencies that the organization is dedicated to serving;

(ii)a description of how community residents and stakeholders were engaged in the development of the plan and their role in monitoring and implementing the organization’s activities during the time period of the plan;

(iii)the goals sought to be achieved during the time period of the plan, including how low and moderate income households or low and moderate income communities will benefit and how the entire community will benefit;

(iv)the activities to be pursued to achieve those goals;

(v)the manner in which success shall be measured and evaluated;

(vi)a description of the collaborative efforts that shall support implementation of the plan, including collaborative efforts with nonprofit, for-profit or public entities;

(vii)a description of how the different activities within the plan fit together and how the entire plan fits into a larger strategy or vision for the community;

(viii)the financial strategy to be deployed to support these activities; and

(ix)other information regarding the history and track record of the organization as determined by the department.

“Community investment tax credit”, the tax credit described in subsection (d).

“Community investment tax credit allocation”, an award provided by the department through a competitive process that enables the recipient of the allocation to solicit and receive qualified investments from taxpayers and to provide those taxpayers with a community investment tax credit.

“Community partner”, a community development corporation or a community support organization selected by the department through a competitive process to receive a community investment tax credit allocation.

“Community Partnership Fund”, a fund administered by a nonprofit organization selected by the department to receive qualified investments from taxpayers for the purpose of allocating such investments to community partners.

“Community support organization”, any nonprofit organization which is not a community development corporation but has a focus on and track record of providing capacity building services to community development corporations.

“Department”, the department of housing and community development.

“Gateway municipality”, a gateway municipality as defined in section 3A of chapter 23A.

“Low and moderate income community”, an economic target area as defined in section 3A of chapter 23A, an enhanced economic enterprise community or empowerment zone as designated by the United States Department of Housing and Urban Development, or 1 or more contiguous census tracts as designated by a city or town, in which either: (1) a majority of the households are low and moderate income households as defined herein; or (2) the unemployment rate is at least 25 per cent higher than the annual statewide average unemployment rate at a time when the statewide unemployment rate is less than or equal to 5 per cent or the unemployment rate is at least 10 per cent higher than the annual statewide average unemployment rate at a time when the statewide unemployment rate is greater than 5 per cent.

“Low and moderate income households”, households which have incomes that do not exceed 80 per cent of the median income for the area, with adjustments made for smaller and larger families, as such median shall be determined from time to time by the Secretary of Housing and Urban Development pursuant to 42 U.S.C. 1437(a)(B)(2) or any successor legislation and the regulations promulgated thereunder.

“Qualified investment”, a cash contribution made to a specific community partner to support the implementation of its community investment plan or to a community partnership fund, as defined by this section.

“Taxpayer”, any person, firm, or other entity subject to the personal income tax under the provisions of this chapter or any corporation subject to an excise under the provisions of chapter 63.

(c) The department shall promulgate regulations concerning the process by which community development corporations apply to become a community partner and receive qualified investments, provided that:

(1) The department shall design a competitive process to review applications by community development corporations and community support organizations. Community support organizations may qualify, provided that no more than 2 such organizations may, at any given time, be awarded community investment tax credits.

(2) The selection process shall favor community development corporations with the highest quality community investment plans and strong track records and shall strive to ensure that all regions of the commonwealth are able to fairly compete for allocations, including gateway municipalities, rural areas and suburban areas. At least 30 per cent of the community partners shall be located in or serving gateway municipalities and at least 20 per cent of the community partners shall be located in or serving rural areas, as defined by the department, unless the department finds that there are not a sufficient number of qualified applications from those areas.

(3) The department shall implement at least one such allocation process each year. Each tax credit allocation shall be valid for a period of up to 3 years, contingent upon the community partner satisfactorily meeting the reporting requirements of the department. Community partners who have not fully utilized their community investment tax credit allocations within 3 years may apply to the department for a 1 year extension. Community investment tax credit allocations may be revoked after 2 years from the date of the award by the department if (i) the community partner has been unable to secure donation commitments for at least 50 per cent of total allocation by that time, (ii) if the community partner is found to be in noncompliance with this statute or the department’s regulations promulgated hereunder, (iii) if the community partner is determined by the department to be making inadequate progress on its community investment plan, or (iv) for other good cause as determined by the department.

(4) No community partner shall receive a community investment tax credit allocation of less than $50,000 or more than $150,000 in any 1 fiscal year. No community partner may receive a subsequent allocation unless it has utilized at least 95 per cent of the 3 year total of any prior allocation.

(5) A community partner may receive qualified investments directly from 1 or more taxpayers or it may transfer some or all of its community investment tax credit allocation to a community partnership fund and receive qualified investments from that fund.

(6) Before receiving a qualified investment from a taxpayer or from a community partnership fund, the community partner shall first receive certification from the department that it has been awarded a community investment tax credit allocation.

(7) The department may authorize up to 2 nonprofit organizations to operate community investment partnership funds. In selecting 1 or 2 nonprofit organizations to serve in this function the department shall seek organizations which demonstrate that they have the capacity to solicit, administer and re-grant qualified investments and can advance the purposes of this statute.

(8) The department, in consultation with the commissioner shall prescribe regulations necessary to carry out this subsection. Such regulations shall include requirements for annual reports from community partners and community partnership funds regarding outcomes achieved during the prior year, and those reports shall be made available to the public.  The department shall also maintain a list of all community partners and community partnership funds on its website.  The department shall also produce an annual report for the legislature and the public that describes the outcomes achieved through the program. Such annual reports shall be completed by April 30 of each year, starting on April 30, 2014.

(d) There is hereby established a Massachusetts community investment tax credit.

(e) The commissioner, in consultation with the department, shall authorize annually an amount not to exceed $2,000,000 in 2013, $4,000,000 in 2014, and $6,000,000 in 2015, 2016, 2017 and 2018 for the community investment tax credit.

(f) The total of all tax credits available to a taxpayer pursuant to this section shall not exceed $1,000,000 in any 1 tax year and no tax credit shall be allowed to any taxpayer for participating in a qualified community investment activity of less than $1,000.

(g) A taxpayer that makes a qualified investment shall be allowed a credit, to be computed as hereinafter provided, against taxes owed to the commonwealth under chapter 62 or chapter 63 or other applicable law. The credit shall be equal to 50 per cent of the total qualified investments made by the taxpayer, subject to the cap described in paragraph (2) of this subsection. The department shall issue a certification to the taxpayer after the taxpayer makes a qualified investment. Such certification shall be acceptable as proof that the expenditures related to such investment qualify as qualified investment for purposes of the credit allowed under this section.

(h) The credit allowable under this section shall be allowed for the taxable year in which a qualified investment is made. A taxpayer allowed a credit under this section for a taxable year may carry over and apply against such taxpayer’s tax liability in any of the succeeding 5 taxable years, the portion, as reduced from year to year, of those credits which exceed the tax for the taxable year.

(i) Community investment tax credits allowed to a partnership or a limited liability company taxed as a partnership shall be passed through to the persons designated as partners, members or owners, respectively, pro rata or pursuant to an executed agreement among the persons designated as partners, members or owners documenting an alternative distribution method without regard to their sharing of other tax or economic attributes of the entity.

(j) Taxpayers eligible for the community investment tax credit may, with prior notice to and in accordance with regulations adopted by the commissioner, transfer the credits, in whole or in part, to any taxpayer, and the transferee shall be entitled to apply the credits against the tax with the same effect as if the transferee had made the qualified investment itself. The transferee shall use the credit in the year it is transferred. If the credit allowable for any taxable year exceeds the transferee’s tax liability for that tax year, the transferee may carry forward and apply in any subsequent taxable year, the portion, as reduced from year to year, of those credits which exceed the tax for the taxable year; provided, however, the carryover period shall not exceed 5 taxable years after the close of the taxable year during which the qualified investment was made as provided for in this section.

(k) The commissioner, in consultation with the department, shall prescribe regulations necessary to carry out the tax credit established in subsection (d).

and by inserting at the end thereof the following new sections:-

SECTION XX. The commissioner of revenue, in consultation with the department of housing and community development, shall review the effectiveness of the community investment tax credit as it relates to the purposes set forth in section 6M of chapter 62 of the General Laws and shall file a report, together with any recommendations regarding whether the tax credit should be extended beyond 2018 and whether there should be legislative changes to the tax credit, to the joint committee on revenue, the joint committee on economic development and emerging technologies, the chairs of the joint committee on community development and small business and the house and senate ways and means committees no later than January 1, 2019.

SECTION XX. section 17 shall take effect on January 1, 2013 .

Clerk #100

Massachusetts Marketing Partnership

Ms. Spilka moves to amend the bill (Senate Bill 2350) by inserting at the end thereof the following new section:-

SECTION XX.  Notwithstanding any general or special law to the contrary, the Massachusetts marketing partnership established under section 13A of chapter 23A shall submit a report on the partnership’s activities in fiscal years 2011 and 2012.  The report shall include, but shall not be limited to: the partnership’s efforts to implement chapter 240 of the Acts of 2010; efforts to promote common, coordinated, and concerted marketing efforts on behalf of the Commonwealth; efforts to work in collaboration with governmental entities, regional economic development organizations established under section 3J and 3K of chapter 23A, local entities, local authorities, public bodies and private corporations to advanced the commonwealth’s interests and investments in travel and tourism, international trade and economic development; development of a common internet portal; and the partnership’s plans for marketing and collaboration efforts in fiscal years 2013 and 2014.  The partnership shall submit the report to the executive office of housing and economic development, the house and senate committees on ways and means, and the joint committee on economic development and emerging technologies by December 30, 2012.           

Clerk #101

Career Centers

Ms. Spilka moves to amend the bill (Senate Bill 2350) by inserting at the end thereof the following new section:-

SECTION XX. Chapter 139 of the acts of 2012 is hereby amended in section 2 by striking out line item 7003-0803 and inserting in place thereof the following line item:

“7003-0803 For the one-stop career centers, including the administration and oversight to these centers provided by the department of career services; provided that not less than $1,000,000 shall be expended for one-stop career centers to deliver direct counseling and provide training in technical and computer skills ……………………………$5,494,467”.  

Clerk #102

Energy Policy and Electricity Cost Reduction Commission

Mr. Tarr moves to amend the bill (Senate, No. 2350) by inserting, after Section __, the following new Section:-

“Chapter 21A of the General Laws, as appearing in the 2010 Official Edition, is hereby amended by inserting after section 23, the following new section:-

Section 24.  (a) There shall be within the office an energy policy and electricity cost reduction commission, which shall be an independent public entity not subject to the supervision and control of the office or any other executive office, department, commission, board, bureau, agency or political subdivision of the commonwealth. The commission shall promote public transparency regarding the effectiveness and economic cost of energy and electricity policies and programs implemented in the commonwealth. The commission shall be charged with researching and reviewing the economic and electricity cost implications of current and proposed energy and electricity policies in the commonwealth, as well as the impact these policies have on electricity reliability. The commission shall report to the legislature, as prescribed in this section, with comprehensive recommendations for reforms the commonwealth can implement to: (i) encourage business development and job creation, (ii) reduce the costs associated with energy programs funded, in whole or in part, by the commonwealth, particularly programs established pursuant to chapter 169 of the acts of 2008, (iii) reduce the cost of electricity for commercial, industrial, and residential customers, and (iv) increase electricity reliability.

(b) (1)The commission shall consist of 19 persons, as follows: the secretary of energy and environmental affairs and the secretary of housing and economic development, both of whom shall serve as the co-chairs; the attorney general; the inspector general; the commissioner of the department of energy resources or his designee; the chair of the department of public utilities or her designee; 1 person appointed by ISO-New England; 1 person appointed by associated industries of Massachusetts;  1 person appointed by the Massachusetts chapter of the national federation of independent business; 1 person appointed by the Massachusetts clean energy center; 4 persons who are experts in energy efficiency, 1 of whom shall be appointed by the speaker of the house, 1 of whom shall be appointed by the minority leader of the house, 1 of whom shall be appointed by the president of the senate, and 1 of whom shall be appointed by the minority leader of the senate; 5 persons appointed by the Governor, 1 of whom shall be a representative from organized labor, 1 of whom shall be a representative of a Massachusetts green business with 10 or fewer employees, 1 of whom shall be a representative of a Massachusetts green business with 10 or more employees, 1 of whom shall be a representative of an institution of higher education and who is also an expert in the structure of the regional wholesale electricity market, and 1 of whom shall be a representative of an institution of higher education and who is also an expert in energy efficiency. 

(2) Members of the commission shall serve terms of 2 years and until their successors are appointed.

(3) Vacancies in the membership of the commission shall be filled by the original appointing authority for the balance of the unexpired term.

(4) The chairs of the commission may designate on an annual basis 1 or more commission members as vice-chairs of the commission.  The commission shall select any other officers it deems necessary.

(5) The members of the commission shall receive no compensation for their services, but shall be reimbursed for any usual and customary expenses incurred in the performance of their duties.

(6) The powers of the commission shall include, but not be limited to: (i) using voluntary and uncompensated services of private individuals, agencies and organizations as may from time to time be offered or needed; (ii) recommending policies and making recommendations to agencies and officers of the state and local subdivisions of government  to effectuate the changes outlined in section (a); (ii) enacting by-laws for the commission’s own governance; and (iv) holding regular public meetings, fact-finding hearings, and other public forums as the commission deems necessary.

(7) The commission may request from all state agencies such information and assistance as the commission may require.

(c) (1)  The commission shall issue an annual report which shall include, at minimum an analysis of the economic cost, electricity cost, and implication for electricity reliability of: (i) implementing administrative, regulatory, and legislative rulemaking as it pertains to electricity and the structure of the wholesale electricity market and (ii) meeting legislative and administrative goals and requirements related to greenhouse gas reductions, energy efficiency, and renewable energy generation, particularly goals established pursuant to Chapter 169 of the Acts of 2008. 

(2) In so doing, the commission shall at minimum research, evaluate, consider and report on: (i) the accuracy of metrics used to assess the success of ratepayer and taxpayer funded, in whole or in part, programs established pursuant to Chapter 169 of the Acts of 2008, (ii) the accuracy of metrics used to assess the cost effectiveness of ratepayer and taxpayer funded, in whole or in part, programs established pursuant to Chapter 169 of the Acts of 2008 (ii) the cost impact of the mandatory renewable energy charge and the energy efficiency charge, established pursuant to Section 19 and 20 of Chapter 25 of the General Laws, on commercial, industrial, and residential electric service customers, (iii) the effectiveness and necessity of incentives awarded to electric distribution and gas distribution companies pursuant to Chapter 169 of the Acts of 2008, (iv) the economic impact of residential, commercial and industrial construction requirements for green communities, established pursuant to section 10 of chapter 25A, on municipalities that qualify as a green community, (v) the electricity cost implications and associated economic impact of scheduled and projected investments in smart meter technology and transmission infrastructure, (vi) the electricity cost implications and associated economic impact of scheduled increases in demand resources, aggregate net metering capacity, and renewable energy capacity, specifically scheduled and projected installations of wind and solar capacity, (vii) the structure of the regional wholesale electricity market and its impact on retail electricity costs, and (viii) the overall impact of the Commonwealth’s energy and electricity policies on economic growth in the Commonwealth, specifically net job creation and business development, establishment, and retention.

(d) (1) The commission shall consult with electric distribution companies, natural gas distribution companies, green businesses residing in the Commonwealth, and other interested parties, providing at least one opportunity for public comment, as well as the public review of the commission’s annual draft report prior to filing the report with the legislature.

(2) The commission shall convene its first meeting within 45 days of the passage of this Act and shall file its first report, along with any recommendations for legislative or regulatory reforms deemed necessary to effectuate the changes outlined in subsection (a), with the clerk of the house and the clerk of the senate, and with the house and senate chairs of the joint committee on telecommunications, utilities and energy, within 180 days of the commission’s first meeting.  All subsequent annual reports shall be filed by the commission no later than December 31 of each year.

(e) Joint committees of the general court and the house and senate committees on ways and means when reporting favorably on bills referred to them that will amend or modify the commonwealth’s energy and electricity policies, shall include a review and evaluation conducted by the commission pursuant to this section.

(f) (1) Upon request of a joint standing committee of the general court having jurisdiction or the committee on ways and means of either branch, the commission on energy policy and electricity cost reduction shall conduct a review and evaluation of proposed amendments or modifications to the commonwealth’s energy and electricity policies, in consultation with relevant state agencies, and shall report back to the joint standing committee or committee on ways and means within 90 days of the request.

(2) The commission’s review and report on proposed changes shall include a detailed evaluation and explanation of the potential environmental and economic impacts of said changes on residents and businesses in the commonwealth, as well as the impact of said changes on electricity reliability. In so doing, the report shall address, at minimum the impact of proposed changes on: (i) business development and retention in the commonwealth, (ii) net job creation, (iii) the costs associated with energy programs funded, in whole or in part, by the commonwealth, particularly programs established pursuant to chapter 169 of the acts of 2008, (iv) the cost of electricity for commercial, industrial, and residential customers, and (v) electricity reliability.

(3) No change in energy or electricity policy shall be implemented until such a review has been undertaken and a report filed with the legislature pursuant to this section.

(4) The party or organization on whose behalf the bill was filed shall provide the commission on energy policy and electricity cost containment with any economic cost, electricity cost, electricity reliability, or environmental impact data that they have. All interested parties supporting or opposing the bill shall provide the commission on energy policy and electricity cost containment with any information relevant to the commission’s review.”

Clerk #103

MOBD Website

Ms. Spilka moves to amend the bill (Senate Bill 2350), in SECTION 7, by inserting after the word “programs”, in line 73, the following:- “, including information on the regional economic development organizations under the program established by section 3J and 3K of chapter 23A”;

And further amends SECTION 7 by striking out clause (7) and inserting in place thereof the following two clauses:-

“(7) information on workers’ compensation laws, unemployment insurance laws, and the health insurance obligations and options for employers; and

(8) other information and resources, as determined by the director of business development.”

Clerk #104

Advanced Manufacturing Futures Program: MTTC

Ms. Spilka moves to amend the bill (Senate Bill 2350), in section 45 of chapter 23G, as inserted by SECTION 10, by inserting after the word “Collaborative”, in line 217, the following:- the Massachusetts Technology Transfer Center,”.

Clerk #105

Support Investment by Small Business

Mr. Tarr moves to amend the bill (Senate, No. 2350) by inserting after Section _ the following Section:-

“SECTION__. Section 31A of Chapter 63 of the general laws is hereby amended by adding, after the words “business corporation” in the first line thereof, the following words: or other legal business entity.”

Clerk #106

Public Transportation Training Pilot Program

Ms. Spilka moves to amend the bill (Senate Bill 2350), in SECTION 4, by inserting at the end thereof the following new line item:-

“xxxx-xxxx     For a pilot program to assist the training, placement and development of a professional, proficient and technically competent workforce that will support the existing and emerging staffing and labor needs of the Massachusetts public transportation sector; provided, that such program shall be established and operated by the MetroWest Regional Transit Authority (MWRTA); provided further, that said Authority shall work with agencies and organizations and public higher education institutions that have developed expertise and documented successful outcomes in job training and placement, including curriculum, coursework and practical application skills development; and provided further, that such program shall provide special outreach to veterans and to diverse populations in the MetroWest region that have mobility and transportation challenges, including people with certain disabilities, the economically disadvantaged, cultural and linguistic minorities and others  ……………$100,000”

Clerk #107

STEM Careers

Ms. Spilka moves to amend the bill (Senate Bill 2350), in section 10B of chapter 23A, as inserted by SECTION 8, by inserting after the word “partnerships”, in line 105, the following:- “and developing science, technology, engineering and math curricula in elementary, secondary and higher education in the commonwealth”;

And further moves to amend SECTION 8 by inserting after the word “workforce”, in line 111, the following words:- “, encouraging students to engage in science, technology, engineering and math curricula that prepares them for advanced manufacturing careers,”.

Clerk #108

Unemployment Insurance Reform

Messrs. Finegold and Rodrigues move to amend the bill (Senate, No. 2350) by inserting after section 50 the following sections:-

“SECTION 50A. Paragraph (2) of subsection (a) of section 14 of chapter 151A of the General Laws, as so appearing, is hereby amended by striking out, in lines 39 and 40, the words “employer’s total taxable payroll for the period of twelve consecutive months ending on” and inserting in place thereof the following words:- average of the employer’s total taxable payroll for the 3 years prior to.

SECTION 50B. Said paragraph (2) of subsection (a) of section 14 of chapter 151A of the General Laws is hereby further amended by striking out, in lines 49, 50 and 51, the words “total taxable payrolls reported by all employers whose experience rate is determined under paragraph (1) of subsection (i), for the period of twelve consecutive months ending on” and inserting in place thereof the following words:- average of the total taxable payrolls reported by all employers whose experience rate is determined under paragraph (1) of subsection (i), for the 3 years preceding.

SECTION 50C. Said paragraph (2) of subsection (a) of section 14 of chapter 151A of the General Laws is hereby further amended by striking out, in lines 55 and 56, the words “total payrolls reported by all employers liable for contributions under section fourteen for the calendar year” and inserting in place thereof the following words:- the average of the total payrolls reported by all employers liable for contributions under section 14 for the 3 years.

SECTION 50D. Paragraph (1) of subsection (h) of said section 14 of chapter 151A is hereby amended by striking out, in lines 166 and 167, the words “The commissioner shall determine each employer’s total taxable wages for the twelve months” and inserting in place thereof the following words:- The commissioner shall determine the average of each employer’s total taxable wages for the 3-year

SECTION 50E.  Paragraph (2) of said subsection (h) of section 14 of chapter 151A is hereby amended by striking out, in lines 174, 175 and 176, the words “commissioner shall determine the total taxable wages of all employers in the commonwealth, whose experience rate is determined under paragraph (1) of subsection (i) during the calendar year” and inserting in place thereof the following words:- commissioner shall determine the  average of the total taxable wages of all employers in the commonwealth, whose experience rate is determined under paragraph (1) of subsection (i) for the 3-year period.

SECTION 50F.  Subsection (i) of section 14 of said chapter 151A, as appearing in the 2006 Official Edition, is hereby amended by striking out paragraph (1) and inserting in place thereof the following paragraph:-

(1) With respect to calendar years beginning on or after January 1, 2013, the experience rate of an employer qualifying therefor under subsection (b) shall be the rate which appears in the column headed by the unemployment compensation reserve percentage as of the applicable computation date and on the line with the applicable employer account reserve percentage as set forth in the experience rate table:

EXPERIENCE RATE TABLE

UNEMPLOYMENT COMPENSATION FUND RESERVE PERCENTAGE

 

A

B

C

D

E

F

G

 

1.75%

and

over

1.6%

or

more

but

less

than

1.75%

1.4%

or

more

but

less

than

1.6%

1.1%

or

more

but

less

than

1.4%

0.8%

or

more

but

less

than

1.1%

0.5%

or

more

but

less

than

0.8%

less

than

0.5

Employer Account

 

 

 

 

 

 

 

Reserve Percentages

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Negative Percentage

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

23 or more

9.40

10.53

11.79

13.21

14.79

16.57

18.55

21 but less than 23.0

9.00

10.08

11.29

12.64

14.16

15.86

17.76

19 but less than 21.0

8.60

9.68

10.79

12.08

13.53

15.16

16.97

17 but less than 19.0

8.20

9.18

10.29

11.52

12.90

14.45

16.19

15 but less than 17.0

7.80

8.74

9.78

10.96

12.27

 13.75

15.40

13.0 but less than 15.0

7.40

8.29

9.28

10.40

11.64

13.04

14.61

11.0 but less than 13.0

7.00

7.84

8.78

 9.83

11.01

12.34

13.82

9.0 but less than 11.0

6.60

7.39

8.28

 9.27

10.39

11.63

13.03

7.0 but less than 9.0

6.20

6.94

7.78

 8.71

 9.76

10.93

12.24

5.0 but less than 7.0

5.80

6.50

7.28

 8.15

 9.13

10.22

11.45

3.0 but less than 5.0

5.40

6.05

6.77

 7.59

 8.50

 9.52

10.66

1.0 but less than 3.0

5.00

5.60

6.27

 7.02

 7.87

 8.81

 9.87

0.0 but less than 1.0

4.60

5.15

5.77

 6.46

 7.24

 8.11

 9.08

Positive Percentage

 

 

 

 

 

 

 

0.0 but less than 0.5

3.90

4.37

4.89

 5.48

 6.14

 6.87

 7.70

0.5 but less than 1.0

3.80

4.26

4.77

 5.34

 5.98

 6.70

 7.50

1.0 but less than 1.5

3.70

4.14

4.64

 5.20

 5.82

 6.52

 7.30

1.5 but less than 2.0

3.60

4.03

4.52

 5.06

 5.66

 6.34

 7.11

2.0 but less than 2.5

3.50

3.92

4.39

 4.92

 5.51

 6.17

 6.91

2.5 but less than 3.0

3.40

3.81

4.26

 4.78

 5.35

 5.99

 6.71

3.0 but less than 3.5

3.30

3.70

4.14

 4.64

 5.19

 5.82

 6.51

3.5 but less than 4.0

3.20

3.58

4.01

 4.50

 5.04

 5.64

 6.32

4.0 but less than 4.5

3.10

3.47

3.89

 4.36

 4.88

 5.46

 6.12

4.5 but less than 5.0

3.00

3.36

3.76

 4.21

 4.72

 5.29

 5.92

5.0 but less than 5.5

2.90

3.25

3.64

 4.07

 4.56

 5.11

 5.72

5.5 but less than 6.0

2.80

3.14

3.51

 3.93

 4.41

 4.93

 5.53

6.0 but less than 6.5

2.70

3.02

3.39

 3.79

 4.25

 4.76

 5.33

6.5 but less than 7.0

2.60

2.91

3.26

 3.65

 4.09

 4.58

 5.13

7.0 but less than 7.5

2.50

2.80

3.14

 3.51

 3.93

 4.41

 4.93

7.5 but less than 8.0

2.40

2.69

3.01

 3.37

 3.78

 4.23

 4.74

8.0 but less than 8.5

2.30

2.58

2.89

 3.23

 3.62

 4.05

 4.54

8.5 but less than 9.0

2.20

2.46

2.76

 3.09

 3.46

 3.88

 4.34

9.0 but less than 9.5

2.10

2.35

2.63

 2.95

 3.30

 3.70

 4.15

9.5 but less than 10.0

2.00

2.24

2.51

 2.81

 3.15

 3.52

 3.95

10.0 but less than 10.5

1.90

2.13

2.38

 2.67

 2.99

 3.35

 3.75

10.5 but less than 11.0

1.80

2.02

2.26

 2.53

 2.83

 3.17

 3.55

11.0 but less than 11.5

1.70

1.90

2.13

 2.39

 2.67

 3.00

 3.36

11.5 but less than 12.0

1.60

1.79

2.01

 2.25

 2.52

 2.82

 3.16

12.0 but less than 12.5

1.50

1.68

1.88

 2.11

 2.36

 2.64

 2.96

12.5 but less than 13.0

1.40

1.57

1.76

 1.97

 2.20

 2.47

 2.76

13.0 but less than 13.5

1.30

1.46

1.63

 1.83

 2.05

 2.29

 2.57

13.5 but less than 14.0

1.20

1.34

1.51

 1.69

 1.89

 2.11

 2.37

14.0 but less than 15.0

1.00

1.12

1.25

 1.40

 1.57

 1.76

 1.97

15.0 but less than 16.0

0.90

1.01

1.13

 1.26

 1.42

 1.59

 1.78

16 but less than 17.0

0.80

0.90

1.00

 1.12

 1.26

 1.41

 1.58

17 but less than 18.0

0.70

0.78

0.88

 0.98

 1.10

 1.23

 1.38

18 but less than 19.0

0.60

0.67

0.75

 0.84

 0.94

 1.06

 1.18

19 but less than 20.0

0.50

0.56

0.63

 0.70

 0.79

 0.88

 0.99

20 but less than 25.0

0.40

0.45

0.50

 0.56

 0.63

 0.70

 0.79

25 but less than 30.0

0.30

0.34

0.38

 0.42

 0.47

 0.53

 0.59

30 but less than 35.0

0.20

0.22

0.25

 0.28

 0.31

 0.35

 0.39

35.0 or more

0.10

0.11

0.13

 0.14

 0.16

 0.18

 0.20

and by further inserting, after section 81, the following section:-

SECTION 81A. Sections 50A through 50F, inclusive, shall take effect January 1, 2013.

Clerk #109

Finish Line Grant Program

Messrs. Tarr, Hedlund, Knapik and Ross move to amend the bill (Senate, No. 2350) by inserting, after Section __, the following new Section:-

“SECTION__.  Section 2WWW of chapter 29 of the General Laws, as appearing in the 2010 Official Edition, is hereby amended by inserting after subsection (g), as so appearing, the following subsection:-

            (g½) A portion of the grant fund shall be used to address the current and future labor force needs of the commonwealth by supporting a Finish-Line Scholarship Program to provide scholarships to cover the entire cost of tuition and fees for the last year leading to an associate or bachelor’s degree at a Massachusetts public college or university to residents of the Commonwealth in need of financial assistance.  The council shall establish guidelines governing the program which shall include, but not be limited to, eligibility requirements and selection criteria, including requiring that the applicant show proof of eligibility to graduate by the end of the scholarship year and has, with exceptions granted for illness, military service or other valid reasons, been a student in good standing continuously since first enrolling in a public college or university; provided, further, that no funds from this scholarship program may be used to pay the tuition or fees for any course or program offered or administered by a non-public entity and that no student shall be eligible to receive a scholarship from this program more than one time.  If funds appropriated for this program are insufficient to cover its costs, the council shall develop a pilot program that will provide assistance to a subset of the eligible students.”

Clerk #110

Advanced Manufacturing Collaborative Membership

Ms. Spilka moves to amend the bill (Senate Bill 2350), in section 10B of chapter 23A, as inserted by SECTION 8, by inserting after the word “governor”, in line 98, the following:- “2 representatives of advanced manufacturing companies appointed by the governor;”

Clerk #111

UMass Building Authority

Messrs. Tarr, Hedlund, Knapik and Ross move to amend the bill (Senate, No. 2350) by striking Section 73 in its entirety and inserting in place thereof the following:-

“SECTION 73. Notwithstanding any general or special law to the contrary, the University of Massachusetts Building Authority may enter into long-term leases for the purposes of alleviating educational space overcrowding at university campuses and for the purpose of stimulating economic development. The University of Massachusetts Building Authority shall report annually to the house and senate committees on ways and means a list of any square footage leased under this section, the educational programs offered in that square footage and the economic development projects leveraged by the individual leases in each municipality.”

Clerk #112

Commercial Landlords

Mr. Rodrigues moves to amend the bill (S. 2350) by inserting the following new section:-

SECTION__.  Section 19 of Chapter 186 of the General Laws, as appearing in the 2008 Official Edition, is hereby amended by inserting after the word, “agreement”, the following words :- “for residential use”.

Clerk #113

Jobs Creation Tax Credit

Messrs. Tarr, Hedlund, Knapik and Ross move to amend the bill (Senate, No. 2350) by inserting, after Section __, the following new Section:-

“SECTION__. Section 67D of chapter 62C of the General Laws, as appearing in the 2010 Official Edition, is hereby amended by inserting after subsection (g) the following new sections:-

(h) when used in section (i)-(n), the following words shall have the following meaning:

“Application year”, the calendar year for which a small business submits the information required for a determination as to a jobs incentive credit.

“Small business”, a business entity physically located in Massachusetts and employing fewer than 100 workers; provided, not less than 51 per cent of the workers are residents of Massachusetts.

“Commissioner”, the commissioner of revenue.

“Eligible Jobs”, a number determined by first multiplying each of the local jobs created by a small business during a single calendar year by the job qualifier for that job, and then totaling the number for all of the local jobs created.

“Full time employee”, a person who is employed for consideration for at least 35 hours per week and whose salary is subject to withholding as provided in chapter 62B.

“Job qualifier fraction”, in the case of either a full-time employee or a part-time employee of a small business, the figure that determines the extent to which that employee is employed in the commonwealth during a single calendar year. The job qualifier fraction for each employer shall be determined by multiplying the following percentages together: (i) the percentage of time that an employee worked while employed by the company expressed as average hours worked per week out of 35 hours, not to exceed 100 per cent; (ii) that employee’s time attributable to work in the commonwealth, as a portion of that employee’s total work for the company; and (iii) the portion of the year the employee worked for the company.

“Jobs incentive credit”, a small business employment incentive credit for companies as provided for in this section.

“Local jobs created”, the total number of jobs created by a small business during a single calendar year in which the new employees perform qualified services in at least 1 in-state location, including jobs performed by persons that are transferred within the company to work at an in-state location from a location based outside the state.

“Part-time employee”, a person who is employed for consideration for less than 35 hours a week and whose salary is subject to withholding as provided in chapter 62B.

“Credit years”, in the case of a small business that is determined to be eligible for a jobs incentive credit, the 3 calendar years following the application year.

“Weighted, average employment”, for a calendar year, the total number of jobs maintained by a small business in which the employees performed employment services in at least 1 in-state location. The number is to be determined by first multiplying each of the individual jobs maintained by the company for that year by the job qualifier fraction for that job and then totaling the number for all of these jobs.

(i) A small business that creates an eligible job in the commonwealth during its application year shall be entitled to a jobs incentive credit, spread equally over three calendar years, if its weighted average employment for such application year reflects a net increase over the company’s weighted average employment for the prior calendar year. The total jobs incentive credit shall be equal to 50 per cent of the amount paid by the company as salary attributable to eligible jobs created by the company in such year to the extent that the salary was subject to Massachusetts withholding pursuant to chapter 62B for such year, multiplied by the applicable Massachusetts income tax rate for such salary, and such credit shall be applied toward the company’s liability imposed by Chapter 62B, Section 2. A company shall take a jobs incentive credit for no more than 50 jobs created over its weighted average employment for the prior calendar year. For companies creating greater than 50 jobs over the weighted average employment for the prior calendar year, the total tax credit, which will be taken in three equal installments subject to the terms and conditions in the following sections, shall be determined by the salary of the first 50 eligible jobs created. For the purposes of this provision, an eligible job shall be deemed created in the commonwealth on the first day for which Massachusetts withholding is required in connection with the compensation paid to the employee.

(j) The jobs incentive credit shall be taken by a small business in 3 equal installments in each of the 3 calendar years commencing with the calendar year subsequent to the application year. If, for the first or second credit year, the company’s weighted average employment falls below its weighted average for the application year, the company shall be disqualified from taking its second installment credit. It may nonetheless take its third installment credit if its weighted average employment for its second credit year is above its weighted average employment for the application year.

(k) A company that seeks a jobs incentive credit shall apply to the commissioner to receive permission to take such a credit on a form prescribed by the commissioner. This form shall reference the necessary information concerning the eligible jobs created by the company in the Commonwealth during the application year and also the company’s weighted average employment for such year and the prior calendar year. The commissioner shall advise the company of the determination in writing.

(l) Not later than March 1 of each calendar year for which a company has been approved to take a job incentives credit , the company shall submit to the commissioner, in a form prescribed by the commissioner, the information necessary to evaluate the company’s prior year weighted employment average.

(m) A company that has previously been approved to take a job incentive credit is entitled to re-apply for an additional credit for a second or third application year. In such cases, the company may be entitled to take a job incentive credit that relates to different application years in the same calendar year. When a company has previously been granted permission to take a jobs incentive credit for 3 application years, it shall not request an additional jobs incentive credit. In no case shall a company take a jobs incentive credit after June 30, 2016, when all provisions in (i)-(m) shall sunset and no longer be in effect.

(n) Following the termination of the job creation tax credit program, the commissioner of the department of revenue, in consultation with one or more institutes of higher learning, shall conduct a cost benefit analysis of said program, which shall take into consideration the total number of permanent in-state jobs created under the program, the total amount of tax credits provided, and any other factors that would be useful in measuring the success of the program. The commissioner shall prepare a report on the findings, which shall be filed with the clerk of the house of representatives and the clerk of the senate, the chairs of the house and senate committees on ways and means, and the house and senate chairs of the joint committee on revenue no later than September 30, 2016. Said report shall include the commissioner’s findings as to the feasibility of extending the job creation tax credit program beyond the sunset date, along with any recommendations for revising the program to make it more effective in enhancing the creation of jobs.”

Clerk #114

INCOME TAX REDUCTION

Mr. Tarr moves to amend the bill (Senate, No. 2350) by inserting, after Section __, the following new Section:-

“SECTION__.  Chapter 62 of the General Laws, as appearing in the 2010 Official Edition, is hereby amended by striking Section 4(b) in its entirety and inserting in place thereof the following:-

Section 4(b) “Part B taxable income shall be taxed at the rate of 5.3 per cent for tax years beginning on or after January 1, 2002; provided however that Part B taxable income shall be taxed at:

  • 5.2 per cent for the tax year beginning on January 1, 2013;
  • 5.1 per cent for the tax year beginning on January 1, 2014; and
  • 5.0 per cent for tax years beginning on or after January 1, 2015.”

Clerk #115

Eligible Production Expenses

Messrs. Tarr, Hedlund, Knapik and Ross move to amend the bill (Senate, No. 2350) by inserting, after Section __, the following new Section:-

“SECTION__. Section 6 of chapter 62 of the General Laws, as appearing in the 2010 Official Edition, is hereby amended, in subsection (l), in line 499, by inserting after the word “music;” the following:- catering services;”

Clerk #116

Job Vacancy Survey

Ms. Spilka moves to amend the bill (Senate Bill 2350) by adding at the end thereof the following new section:-

SECTION XX.  Chapter 23 of the General Laws, as appearing in the 2010 Official Edition, is hereby amended by inserting after Section 11W the following new section:-

            Section 11X: The executive office of labor and workforce development shall annually perform a job vacancy survey in order to determine the number of open jobs within the commonwealth.  The information in this survey shall include, but not be limited to: the number of full and part time positions open for immediate hire; the education, training and experience requirements for those positions; and the industries and regions of the state in which those positions are available.

Clerk #117

Health Care Mandate Moratorium

Messrs. Tarr, Hedlund, Knapik and Ross move to amend the bill (Senate, No. 2350) by inserting, after Section __, the following new Section:-

“SECTION__.  Notwithstanding any general or special law to the contrary, a moratorium on any new mandated health benefit shall exist until December 31, 2013.”

Clerk #118

Jobs Creation

Messrs. Tarr, Hedlund, Knapik and Ross move to amend the bill (Senate, No. 2350) by inserting, after Section __, the following new Section:-

“SECTION__. The auditor of the commonwealth is hereby authorized and directed to conduct an audit of the executive office of labor and workforce development’s methodology for determining monthly state employment figures.  Said audit shall include, but not be limited to, a review of the current job-counting methodology as it relates to the job-counting methodology utilized by the Bureau of Labor Statistics within the U.S. Department of Labor to compile monthly employment estimates.  Said audit shall be filed with the clerk of the house, the clerk of the senate, and the house and senate chairs of the joint committee on labor and workforce development no later than October 31, 2012, along with any recommendations for legislative action to ensure the accuracy of efficacy of the job-counting methodology employed by the commonwealth.”

Clerk #119

Health Care Mandate Notification

Messrs. Tarr, Hedlund, Knapik and Ross move to amend the bill (Senate, No. 2350) by inserting, after Section __, the following new Section:-

“SECTION__. Notwithstanding any general or special law to the contrary, the Health Connector Board shall not implement any new health care mandate without first providing written notification to the General Court at least 90 days in advance of the proposed new mandate’s effective date.  Said notification shall be submitted to the clerk of the house and the clerk of the senate, the chairs of the house and senate committees on ways and means, and the house and senate chairs of the joint committee on health care financing.” 

Clerk #120

PRIM Investments in Student Businesses

Messrs. Tarr, Hedlund, Knapik and Ross move to amend the bill (Senate, No. 2350) by striking Section 69 in its entirety and inserting in place thereof the following Section:-

“SECTION 69. Section 171 of said chapter 240 is hereby amended by striking out, in lines 4 and 5, the words “$25,000,000 and not more than $50,000,000 in banks or financial institutions which make capital available to small businesses” and inserting in place thereof the following words:- $50,000,000 and not more than $100,000,000 in banks, financial institutions or other investment funds which make capital available to small businesses and student-operated businesses”.

Clerk #121

Strengthening the Investment Tax Credit

Mr. Tarr moves to amend the bill (Senate, No. 2350) by inserting after Section _ the following Section:-

“SECTION__: Section 31A of Chapter 63 of the general laws is herby amended in subsection (h) by striking all after the word “section” and inserting the following: may carry over and apply to its excise for any one of more of the next succeeding three years the portion, as reduced from year to year, of its credit which exceeds its excise for the taxable year.”

Clerk #122

SMAST

Mr. Montigny moves to Amend the bill, S. 2350, in section 2, by inserting after the words “General Laws”, the following:-; provided further that the University of Massachusetts School of Marine Science and Technology  ( SMAST) shall receive a grant of no less than  $1,000.000 to (i) promote the development of advanced marine industries including but not limited to marine renewable energy industries through supporting technical assistance to small and medium sized marine related manufacturers and business entities, (ii) foster collaboration and linkages between SMAST ,marine renewable energy manufacturers and other related businesses, (iii) advance marine related workforce development initiatives through training, and educational programs  including certificate programs and (iv) encourage development if innovative products, materials and technologies by marine related manufacturers including marine renewable energy businesses through the transfer of technological innovations and partnerships between the SMAST and marine manufacturers including marine renewable energy businesses (v) provide technical assistance to small and medium sized marine related businesses (vi) education individuals and businesses about opportunities within the marine renewable energies technology field(, and (vii) fostering foster academic and industry collaboration, including encouraging technology transfer and commercialization efforts between non for profit research institutions, SMAT, laboratories and marine related manufacturers.

Clerk #123

MEDICAL DEVICE TAX

Mr. Tarr moves to amend the bill (Senate, No.  2350) by inserting at the end thereof the following new section:-

Section __.  Notwithstanding any law or regulation to the contrary, fifty percent of any increase in the federal tax on medical devises shall be allowed as a credit against the tax liability of any Massachusetts business.

Clerk #124

Small Business Assistance

Messrs. Tarr, Hedlund, Knapik and Ross move to amend the bill (Senate, No. 2350) by inserting, after Section __, the following three sections:-

“SECTION__. Section 188 of chapter 149 of the General Laws, as most recently amended  by chapter 3 of the Acts of 2011, is hereby further amended in the definition of “Employee” by inserting, after the word “individual” the following words:- ,who is a resident of the commonwealth,

SECTION__.  Section 188 of chapter 149, as appearing in the 2010 Official Edition, is hereby further amended by striking, in line 19, the number “11” and inserting in place thereof the following: 50

SECTION__.  Subsection (c) of section 188 of said chapter 149 is hereby amended by inserting at the end thereof the following paragraph:

(11) For the purpose of the fair share contribution compliance test, an employer may count employees that have qualifying health insurance coverage from a spouse, a parent, a veteran’s plan, Medicare, Medicaid, or a plan or plans due to a disability or retirement towards their qualifying take-up rate as a “contributing employer”, as defined by the Division of Health Care Finance and Policy. The employer is still required to offer group medical insurance and must keep and maintain proof of their employee’s insurance status.”

Clerk #125

PERMANENT SALES TAX HOLIDAY

Messrs. Tarr, Knapik, Ross and Timilty move to amend the bill (Senate, No. 2350) by inserting, after Section ___, the following new Sections:-

 “SECTION__. Chapter 64H of the General Laws, as appearing in the 2010 Official Edition, is hereby amended by inserting, after section 6, the following:-

Section 6A. The commissioner of revenue is hereby authorized and directed to annually designate, by July 15 of each calendar year, a two-day weekend in August during which no excise shall be imposed upon non-business sales at retail in the commonwealth of tangible personal property, as defined in section 1 of this chapter, but for the purposes of this section, tangible personal property shall not include telecommunications, gas, steam, electricity, motor vehicles, boats, meals, or any single item whose price is in excess of $2,500.

For the days designated by the commissioner pursuant to the provisions of this section, a vendor in the commonwealth shall not add to the sales price or collect from any non-business purchaser an excise upon sales at retail of tangible personal property, as defined in section 1 of this chapter.  The commissioner of revenue shall not require any vendor to collect and pay excise upon sales at retail of tangible personal property purchased on said designated days.  Any excise erroneously or improperly collected during the designated days shall be remitted to the department of revenue.  This section shall not apply to the sale of telecommunications, tobacco products subject to the excise imposed by chapter 64C of the General Laws, gas, steam, electricity, motor vehicles, motorboats, meals, or any single item whose price is in excess of $2,500.

When choosing the designated days, the commissioner shall take into consideration the observance of any religious and secular days of observation occurring therein; provided further, that the commissioner shall designate such days so as to maximize the economic benefit to the commonwealth.

Reporting requirements imposed upon vendors of tangible personal property, by law or by regulation, including, but not limited to, the requirements for filing returns required by chapter 62C of the General Laws, shall remain in effect for sales for the days designated by the commissioner.

On or before December 31 of each year, the commissioner of revenue shall certify to the comptroller the amount of sales tax forgone, as well as new revenue raised from personal and corporate income taxes and other sources, because of this act.  The commissioner shall issue a report, detailing by fund the amounts under general and special laws governing the distribution of revenues under this chapter which would have been deposited in each fund, without this act.

The commissioner of revenue shall issue instructions or forms, or promulgate rules or regulations, necessary for the implementation of this act.”

Clerk #126

Corrective Amendment

Mr. Brewer moves to amend the pending amendment (S. 2350 ), in section 10, by striking out, in line 383, the word “bond” and inserting in place thereof the following word:- “insurance”; and in said section 10, by striking out, in line 386, the word “authority” and inserting in place thereof the following word:- “agency”; and in section 62, by striking out, in line 1844, the words “in collaboration and coordination” and inserting in place thereof the following words:- “at the direction of the Massachusetts Technology Collaborative in conjunction”.

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