Order S.2111 188th (2013 - 2014)

The committee on Revenue, to whom was referred the petition (accompanied by bill, Senate, No. 485) of Michael J. Rodrigues, Angelo J. Puppolo, Jr., Michael O. Moore, Christine E. Canavan and other members of the General Court for legislation to provide volunteer firefighters with a local option real estate tax exemption; petition (accompanied by bill, Senate, No. 1269) of Anthony W. Petruccelli for legislation to establish a tax credit for sewer charges paid for certain owner-occupied residencies; petition (accompanied by bill, Senate, No. 1304) of Michael Barrett, Kenneth I. Gordon and Paul McMurtry for legislation to create a local option municipal income tax to provide property tax relief; petition (accompanied by bill, Senate, No. 1305) of Stephen M. Brewer, Anne M. Gobi, Todd M. Smola, Nicholas A. Boldyga and other members of the General Court for legislation to establish a property tax exemption for members of the National Guard; petition (accompanied by bill, Senate, No. 1306) of William N. Brownsberger for legislation relative to income tax liability for active duty military; petition (accompanied by bill, Senate, No. 1307) of William N. Brownsberger for legislation relative to motor vehicle excise tax exemption for active duty military; petition (accompanied by bill, Senate, No. 1308) of William N. Brownsberger for legislation relative to payments in lieu of taxation of organizations exempt from the property tax; petition (accompanied by bill, Senate, No. 1309) of Gale D. Candaras and Bruce E. Tarr for legislation relative to certified appeal notices from the Department of Revenue; petition (accompanied by bill, Senate, No. 1310) of Gale D. Candaras, Brian M. Ashe, Angelo J. Puppolo, Jr. and Danielle W. Gregoire for legislation relative to motor vehicle excise percentages; petition (accompanied by bill, Senate, No. 1311) of Gale D. Candaras and James T. Welch for legislation relative to local assessments; petition (accompanied by bill, Senate, No. 1312) of Harriette L. Chandler, Jason M. Lewis, Gale D. Candaras, Kay Khan and other members of the General Court for legislation relative to a tobacco excise; petition (accompanied by bill, Senate, No. 1313) of Sonia Chang-Diaz, Thomas P. Kennedy, James B. Eldridge, Michael Barrett and other members of the General Court for legislation to invest in our communities and tax exemptions; petition (accompanied by bill, Senate, No. 1314) of Sonia Chang-Diaz, Denise Andrews and Benjamin Swan for legislation to improve the fairness of our tax laws; petition (accompanied by bill, Senate, No. 1315) of Steven Keleti for legislation to shift revenue for sales tax to transportation fuel tax; petition (accompanied by bill, Senate, No. 1316) of Cynthia S. Creem for legislation relative to the income tax deduction for charitable giving; petition (accompanied by bill, Senate, No. 1318) of Cynthia S. Creem for legislation to eliminate telecommunications tax exemptions; petition (accompanied by bill, Senate, No. 1320) of Cynthia S. Creem for legislation relative to the "circuit breaker" property tax credit for seniors; petition (accompanied by bill, Senate, No. 1321) of Cynthia S. Creem, Kay Khan, Jonathan Hecht, Ruth B. Balser and other members of the General Court for legislation relative to smokeless tobacco excise tax; petition (accompanied by bill, Senate, No. 1322) of Sal N. DiDomenico, Carlo Basile and Benjamin Swan for legislation to provide for a corporate tax deduction to allow businesses to provide home energy efficiency audits to employees; petition (accompanied by bill, Senate, No. 1323) of Sal N. DiDomenico, Christopher G. Fallon, Daniel A. Wolf, John P. Fresolo and other members of the General Court for legislation relative to the relief of mortgage debt;petition (accompanied by bill, Senate, No. 1326) of Eileen M. Donoghue, James Arciero and Colleen M. Garry for legislation relative to tax exemptions for members of the Armed Forces stationed outside of the United States; petition (accompanied by bill, Senate, No. 1328) of Benjamin B. Downing for legislation to create a regional assessors implementation grant program; petition (accompanied by bill, Senate, No. 1329) of Benjamin B. Downing, Patricia D. Jehlen and James B. Eldridge for legislation relative to the equitable taxation of solar and wind powered systems; petition (accompanied by bill, Senate, No. 1330) of James B. Eldridge, Jason M. Lewis and Daniel A. Wolf for legislation to apply the sales tax to certain retail sales over the internet; petition (accompanied by bill, Senate, No. 1331) of James B. Eldridge for legislation to authorize the cities and towns of Massachusetts to authorize real estate tax rebates to qualified property owners; petition (accompanied by bill, Senate, No. 1335) of Barry R. Finegold for legislation to provide for a tax credit to promote the employment of individuals with mental illness or disabilities; petition (accompanied by bill, Senate, No. 1336) of Barry R. Finegold, Colleen M. Garry and Marcos A. Devers for legislation relative to a tax credit for the hiring of veterans; petition (accompanied by bill, Senate, No. 1338) of John Hart, Jr., Eileen M. Donoghue and Michael O. Moore for legislation relative to college tuition tax saving incentives; petition (accompanied by bill, Senate, No. 1339) of John Hart, Jr. for legislation relative to taxation veterans and active duty military personnel; petition (accompanied by bill, Senate, No. 1340) of John Hart, Jr., Michael O. Moore, Harriette L. Chandler and Stephen M. Brewer for legislation relative to the preservation and expansion of live musical and theatrical productions; petition (accompanied by bill, Senate, No. 1341) of Robert L. Hedlund, James M. Murphy, James M. Cantwell and Bruce E. Tarr relative to repealing the sales tax on the sale of boats built or rebuilt in the Commonwealth; petition (accompanied by bill, Senate, No. 1342) of Patricia D. Jehlen, Paul McMurtry, Michael O. Moore, Sal N. DiDomenico and other members of the General Court for legislation to increase the property tax deferral for seniors; petition (accompanied by bill, Senate, No. 1343) of Patricia D. Jehlen and Denise Provost for legislation relative to regional transportation ballot initiatives; petition (accompanied by bill, Senate, No. 1344) of Brian A. Joyce for legislation to extend the investment tax credit to all corporations; petition (accompanied by bill, Senate, No. 1345) of Brian A. Joyce for legislation to abolish the sting tax; petition (accompanied by bill, Senate, No. 1346) of Brian A. Joyce for legislation to expand senior tax reductions for volunteer services; petition (accompanied by bill, Senate, No. 1347) of Brian A. Joyce for legislation relative to contributions to 401(k) by self-employed persons; petition (accompanied by bill, Senate, No. 1348) of Brian A. Joyce for legislation to create the Borderland State Park trust fund ; petition (accompanied by bill, Senate, No. 1349) of Brian A. Joyce for legislation relative to homeowners associations; petition (accompanied by bill, Senate, No. 1350) of Brian A. Joyce for legislation to impose an excise on the use of plastic carryout bags in certain stores; petition (accompanied by bill, Senate, No. 1351) of Brian A. Joyce for legislation relative to senior property tax credit; petition (accompanied by bill, Senate, No. 1352) of Brian A. Joyce for legislation relative to property tax rebates for senior citizens; petition (accompanied by bill, Senate, No. 1353) of Brian A. Joyce for legislation to expand the senior circuit breaker tax credit; petition (accompanied by bill, Senate, No. 1355) of Thomas P. Kennedy for legislation to provide incentives for the purchase and use of alternative fuel vehicles; petition (accompanied by bill, Senate, No. 1356) of Michael R. Knapik for legislation to repeal the estate tax; petition (accompanied by bill, Senate, No. 1357) of Michael R. Knapik, Bruce E. Tarr, Robert L. Hedlund and Richard J. Ross for legislation to establish a special commission on payment in lieu of taxes to municipalities in which group homes are located; petition (accompanied by bill, Senate, No. 1358) of Michael R. Knapik, Bruce E. Tarr, Richard J. Ross, Robert L. Hedlund and other members of the General Court for legislation to provide a tax exemption for a taxpayer supporting an elderly relative; petition (accompanied by bill, Senate, No. 1359) of Michael R. Knapik, Bruce E. Tarr, Richard J. Ross and Paul McMurtry for legislation to exempt children's books from state sales tax; petition (accompanied by bill, Senate, No. 1360) of Michael R. Knapik, Bruce E. Tarr and James E. Timilty for legislation relative to tax credits for prescription drugs; petition (accompanied by bill, Senate, No. 1361) of Michael R. Knapik, Bruce E. Tarr, Robert L. Hedlund, Richard J. Ross and other members of the General Court for legislation relative to tax deductions for contributions to college savings plans; petition (accompanied by bill, Senate, No. 1362) of Michael R. Knapik, Bruce E. Tarr and Richard J. Ross for legislation relative to tax deductions for home heating costs; petition (accompanied by bill, Senate, No. 1363) of Michael R. Knapik, Bruce E. Tarr, Robert L. Hedlund and Richard J. Ross for legislation to establish a sales tax retention allowance; petition (accompanied by bill, Senate, No. 1364) of Michael R. Knapik, Bruce E. Tarr, Robert L. Hedlund and Richard J. Ross for legislation relative to tax abatements; petition (accompanied by bill, Senate, No. 1365) of Thomas M. McGee, Angelo J. Puppolo, Jr., Sarah K. Peake, Elizabeth A. Poirier and other members of the General Court for legislation to establish a motorcycle safety fund; petition (accompanied by bill, Senate, No. 1366) of Thomas F. Eagan for legislation to exempt private pension income from taxation; petition (accompanied by bill, Senate, No. 1367) of Thomas M. McGee for legislation relative to motor vehicle benefits for certain veterans; petition (accompanied by bill, Senate, No. 1368) of Mark C. Montigny, William N. Brownsberger and Benjamin Swan for legislation relative to discharge of indebtedness of principal residence from gross income; petition (accompanied by bill, Senate, No. 1369) of Mark C. Montigny, Benjamin Swan, Denise Provost and Patricia D. Jehlen for legislation relative to economic development tax credits; petition (accompanied by bill, Senate, No. 1370) of Michael O. Moore for legislation relative to tax credits for propane powered vehicles in the Commonwealth; petition (accompanied by bill, Senate, No. 1371) of Michael O. Moore for legislation to automatically reduce the sales tax if certain revenue growth is exceeded; petition (accompanied by bill, Senate, No. 1373) of Michael O. Moore for legislation to make certain changes in the administrative tax laws of the Commonwealth; petition (accompanied by bill, Senate, No. 1374) of Michael O. Moore, Michael R. Knapik, Keiko M. Orrall, Eileen M. Donoghue and other members of the General Court for legislation to establish a meals tax holiday; petition (accompanied by bill, Senate, No. 1375) of Michael O. Moore and James B. Eldridge for legislation relative to filing of annual returns by small public charities; petition (accompanied by bill, Senate, No. 1376) of Michael O. Moore, Michael R. Knapik and Paul K. Frost for legislation to provide tax credits for hospitals providing charitable care; petition (accompanied by bill, Senate, No. 1377) of Richard T. Moore and Mark C. Montigny for legislation to create the Preservation of Historic Buildings Trust Fund; petition (accompanied by bill, Senate, No. 1378) of Richard T. Moore for legislation to establish a health care electronic prescribing tax credit; petition (accompanied by bill, Senate, No. 1379) of Richard T. Moore for legislation to grant property tax relief to seniors; petition (accompanied by bill, Senate, No. 1380) of Richard T. Moore, Michael O. Moore, John V. Fernandes and Bruce E. Tarr for legislation to promote construction growth; petition (accompanied by bill, Senate, No. 1381) of Richard T. Moore, Bruce E. Tarr and Marc R. Pacheco for legislation to promote the use of electric vehicles; petition (accompanied by bill, Senate, No. 1382) of Richard T. Moore for legislation to provide for certain senior citizen tax relief; petition (accompanied by bill, Senate, No. 1384) of Richard T. Moore for legislation relative to applications for local property tax exemptions; petition (accompanied by bill, Senate, No. 1385) of Richard T. Moore for legislation relative to assessment of local taxes; petition (accompanied by bill, Senate, No. 1386) of Richard T. Moore for legislation to promote business continuity and recovery after a disaster; petition (accompanied by bill, Senate, No. 1387) of Richard T. Moore, Michael F. Rush, Angelo L. D'Emilia, Michael R. Knapik and other members of the General Court for legislation to promote business growth; petition (accompanied by bill, Senate, No. 1388) of Richard T. Moore and David Paul Linsky for legislation relative to an income tax deduction for individuals with gluten allergies; petition (accompanied by bill, Senate, No. 1390) of Richard T. Moore for legislation relative to property tax relief for retired persons; petition (accompanied by bill, Senate, No. 1391) of Richard T. Moore for legislation relative to sales tax relief in the aftermath of an emergency; petition (accompanied by bill, Senate, No. 1392) of Richard T. Moore for legislation relative to the exemption of certain property taxes; petition (accompanied by bill, Senate, No. 1393) of Richard T. Moore for legislation relative to the satellite tax; petition (accompanied by resolve, Senate, No. 1394) of Richard T. Moore for legislation to study the loss of revenues of the Commonwealth; petition (accompanied by bill, Senate, No. 1397) of Anthony W. Petruccelli, Thomas M. Menino, Carlo Basile and Martha M. Walz for legislation relative to the taxation of telecommunications companies; petition (accompanied by bill, Senate, No. 1398) of Anthony W. Petruccelli relative to imposing an excise on bottled water and establishing a water and wastewater infrastructure fund; petition (accompanied by bill, Senate, No. 1399) of Anthony W. Petruccelli, Thomas M. Menino, Carlo Basile and Martin J. Walsh for legislation relative to the excise on the use of commercial parking facilities; petition (accompanied by bill, Senate, No. 1402) of Michael J. Rodrigues and Paul A. Schmid, III for legislation to provide taxpayers a hearing at the Appelate Tax Board; petition (accompanied by bill, Senate, No. 1403) of Michael J. Rodrigues for legislation to establish elective single sales factor apportionment for all Massachusetts corporations; petition (accompanied by bill, Senate, No. 1405) of Stanley C. Rosenberg for legislation relative to tax deductions for contributions to college savings plans; petition (accompanied by bill, Senate, No. 1406) of Michael Fisher for legislation to repeal assessment lists; petition (accompanied by bill, Senate, No. 1407) of Lance Fritz for legislation to repeal the residential personal property tax; petition (accompanied by bill, Senate, No. 1408) of Richard J. Ross, Bruce E. Tarr, Michael R. Knapik and Michael O. Moore for legislation to authorize a city or town to designate a checkoff on its real estate tax bills and to establish an economic aid fund; petition (accompanied by bill, Senate, No. 1409) of Richard J. Ross, Bruce E. Tarr, Michael R. Knapik and Paul R. Heroux for legislation to exempt certain farmers' markets from certain property taxes; petition (accompanied by bill, Senate, No. 1410) of Richard J. Ross, Bruce E. Tarr, Robert L. Hedlund, Michael R. Knapik and other members of the General Court for legislation to establish a municipal gas tax exemption; petition (accompanied by bill, Senate, No. 1411) of Richard J. Ross, James M. Murphy, Carolyn C. Dykema, Michael O. Moore and other members of the General Court for legislation to reduce the property taxes of certain elderly persons; petition (accompanied by bill, Senate, No. 1412) of Richard J. Ross for legislation to exempt certain long-term care facilities from property taxes; petition (accompanied by bill, Senate, No. 1413) of Richard J. Ross and Michael R. Knapik for legislation to limit proposition 2 1/2 override elections and allowing an underride in all communities; petition (accompanied by bill, Senate, No. 1414) of Michael F. Rush and Linda Campbell for legislation relative to a property tax exemption for disabled veterans; petition (accompanied by bill, Senate, No. 1416) of Karen E. Spilka for legislation to create property tax credits for individuals with disabilities; petition (accompanied by bill, Senate, No. 1417) of Karen E. Spilka and Chris Walsh for legislation to allow single family homeowners to deduct their municipal water, sewer and trash fees from their state income tax; petition (accompanied by bill, Senate, No. 1418) of Karen E. Spilka for legislation to promote reusable energy use in the Commonwealth; petition (accompanied by bill, Senate, No. 1419) of Karen E. Spilka for legislation to strengthen working families by increasing tax exemptions and dependent care tax credits; petition (accompanied by bill, Senate, No. 1420) of Karen E. Spilka and Chris Walsh for legislation to extend single sales factor apportionment to all retail and wholesale corporations; petition (accompanied by bill, Senate, No. 1421) of Karen E. Spilka for legislation to reform state economic substance rules; petition (accompanied by bill, Senate, No. 1422) of Bruce E. Tarr, Richard J. Ross, Geoff Diehl, Bradley H. Jones, Jr. and other members of the General Court for legislation to reduce the income tax; petition (accompanied by bill, Senate, No. 1423) of Bruce E. Tarr for legislation relative to vehicle registration and sales tax; petition (accompanied by bill, Senate, No. 1424) of Bruce E. Tarr and Geoff Diehl for legislation relative to the interest rate on tax-deferred property; petition (accompanied by bill, Senate, No. 1425) of Bruce E. Tarr, Richard J. Ross, Ann-Margaret Ferrante and Michael R. Knapik for legislation to create a private mortgate insurance tax deduction; petition (accompanied by bill, Senate, No. 1426) of Bruce E. Tarr, Richard J. Ross, Michael R. Knapik and Carolyn C. Dykema for legislation to dedicate a portion of the stabilization fund to cities and towns; petition (accompanied by bill, Senate, No. 1427) of Bruce E. Tarr for legislation to extend net operating losses to financial institutions and utility corporations; petition (accompanied by bill, Senate, No. 1428) of Bruce E. Tarr, Richard J. Ross and Michael R. Knapik for legislation to provide for a tax exemption on the sale of recycled materials; petition (accompanied by bill, Senate, No. 1429) of Bruce E. Tarr for legislation to phase out the corporate excise tax on property of net worth; petition (accompanied by bill, Senate, No. 1430) of Bruce E. Tarr for legislation to extend single sales factor apportionment to all corporations; petition (accompanied by bill, Senate, No. 1431) of Bruce E. Tarr, Timothy R. Madden and Michael R. Knapik for legislation relative to sales of motor vehicles; petition (accompanied by bill, Senate, No. 1432) of Bruce E. Tarr, Richard J. Ross, James E. Timilty and Michael R. Knapik for legislation to exempt certain medical supplies from the state sales tax; petition (accompanied by bill, Senate, No. 1433) of Bruce E. Tarr, Richard J. Ross, James E. Timilty, Geoff Diehl and other members of the General Court for legislation to reduce the sales tax to 5%; petition (accompanied by bill, Senate, No. 1434) of Bruce E. Tarr, Richard J. Ross and Michael R. Knapik for legislation to increase restaurant competitiveness; petition (accompanied by bill, Senate, No. 1435) of Bruce E. Tarr and Richard J. Ross for legislation relative to septic credit eligibility; petition (accompanied by bill, Senate, No. 1436) of Bruce E. Tarr, Michael R. Knapik and Robert L. Hedlund for legislation to provide local property tax relief; petition (accompanied by bill, Senate, No. 1437) of Bruce E. Tarr for legislation to phase out the corporate excise tax on property of net worth; petition (accompanied by bill, Senate, No. 1438) of Bruce E. Tarr, Michael R. Knapik and Robert L. Hedlund for legislation to promote civic engagement in setting the income tax rate; petition (accompanied by bill, Senate, No. 1439) of Bruce E. Tarr, Michael R. Knapik and Robert L. Hedlund for legislation to provide income tax relief during economic prosperity; petition (accompanied by bill, Senate, No. 1440) of Bruce E. Tarr, Ann-Margaret Ferrante and Robert L. Hedlund for legislation to support commercial fishing; petition (accompanied by bill, Senate, No. 1441) of Bruce E. Tarr and Michael R. Knapik for legislation relative to eligible production expenses for the film tax credit; petition (accompanied by bill, Senate, No. 1442) of Bruce E. Tarr, Michael R. Knapik and Bradley H. Jones, Jr. for legislation to remove impediments to corporate growth; petition (accompanied by bill, Senate, No. 1443) of Bruce E. Tarr, Geoff Diehl, Barry R. Finegold, Thomas J. Calter and other members of the General Court for legislation to promote economic growth in the Commonwealth; petition (accompanied by bill, Senate, No. 1444) of Bruce E. Tarr, Michael R. Knapik, Barry R. Finegold, Richard J. Ross and others for legislation to create an angel investment tax credit; petition (accompanied by bill, Senate, No. 1445) of Bruce E. Tarr, James E. Timilty, Michael R. Knapik, Richard J. Ross and others for legislation to create an incentive for job creation; petition (accompanied by bill, Senate, No. 1446) of James E. Timilty, Michael F. Rush, Denise C. Garlick, Daniel B. Winslow and other members of the General Court for legislation relative to a small business gas tax credit; petition (accompanied by bill, Senate, No. 1447) of James E. Timilty, Daniel B. Winslow and Bruce E. Tarr for legislation relative to tax exemptions for school related expenses; petition (accompanied by bill, Senate, No. 1448) of James E. Timilty and Bruce E. Tarr for legislation relative to tax credits for the purchase of certain medical supplies; petition (accompanied by bill, Senate, No. 1449) of James E. Timilty for legislation relative to the sales tax; petition (accompanied by bill, Senate, No. 1450) of James E. Timilty for legislation to eliminate the motor vehicle excise tax in the fifth and suceeding years; petition (accompanied by bill, Senate, No. 1451) of James E. Timilty for legislation relative to reducing the tax burden on seniors; petition (accompanied by resolve, Senate, No. 1452) of James E. Timilty and Thomas M. McGee for legislation to study revenue loss in the Commonwealth; petition (accompanied by bill, Senate, No. 1453) of James E. Timilty for legislation relative to property tax relief for senior citizens; petition (accompanied by bill, Senate, No. 1454) of Daniel A. Wolf and James J. O'Day for legislation to establish a payroll tax to increase funding of Massachusetts transportation and to establish a transportation finance advisory board; and petition (accompanied by bill, Senate, No. 1980) of Diana Manning for legislation relative to income tax applicable to Diana Manning, report the accompanying Order (Senate, No. 2111).