HOUSE DOCKET, NO. 2358        FILED ON: 1/15/2015

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2573

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

James M. Kelcourse

_________________

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 relative to a three year corporate minimum tax exemption.

_______________

PETITION OF:

 

Name:

District/Address:

Date Added:

James M. Kelcourse

1st Essex

1/15/2015

Elizabeth A. Poirier

14th Bristol

2/4/2015

Keiko M. Orrall

12th Bristol

11/20/2019


HOUSE DOCKET, NO. 2358        FILED ON: 1/15/2015

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2573

By Mr. Kelcourse of Amesbury, a petition (accompanied by bill, House, No. 2573) of James M. Kelcourse, Elizabeth A. Poirier and Keiko M. Orrall relative to a three year corporate minimum tax exemption.  Revenue.

 

The Commonwealth of Massachusetts

 

_______________

In the One Hundred and Eighty-Ninth General Court
(2015-2016)

_______________

 

An Act relative to a three year corporate minimum tax exemption.

 

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. Notwithstanding any general or special law to the contrary, every business corporation, organized under the laws of the commonwealth and incorporated in tax years beginning on or after January 1, 2015, shall be exempt from the minimum excise tax, established in sections 2, 2B, 38B and 39 of chapter 63 of the General Laws, for the first three taxable years following incorporation.