HOUSE DOCKET, NO. 933        FILED ON: 1/15/2013

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2645

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Kevin J. Kuros

_________________

To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:

The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:

An Act eliminating the corporate minimum tax.

_______________

PETITION OF:

 

Name:

District/Address:

Date Added:

Kevin J. Kuros

8th Worcester

 

Bradley H. Jones, Jr.

20th Middlesex

 

Bruce E. Tarr

First Essex and Middlesex

 

Keiko M. Orrall

12th Bristol

 

Ryan C. Fattman

18th Worcester

 


HOUSE DOCKET, NO. 933        FILED ON: 1/15/2013

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2645

By Mr. Kuros of Uxbridge, a petition (accompanied by bill, House, No. 2645) of Kevin J. Kuros and others for legislation to eliminate the corporate minimum tax.  Revenue.

 

The Commonwealth of Massachusetts

 

_______________

In the Year Two Thousand Thirteen

_______________

 

An Act eliminating the corporate minimum tax.

 

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
 

SECTION 1.  Subsection (a) of Section 2 of chapter 63 of the General Laws, as appearing in the 2010 Official Edition, is hereby amended by striking out, in lines 15 through 17, the clause “;  provided, however, that the excise imposed hereunder shall be no less than four hundred and fifty-six dollars.”.

SECTION 2.  Subsection (b) of Section 2 of said chapter 63, as so appearing, is hereby further amended by striking out, in lines 25 through 27, the clause “;  provided, however, that in no case shall the excise imposed under this section amount to less than $456.”.

SECTION 3.  Section 38B of said chapter 63, as so appearing, is hereby amended by striking out, in lines 12 through 13, and in lines 25 through 26, the clause “or four hundred and fifty-six dollars, whichever is greater.”.