SENATE DOCKET, NO. 828        FILED ON: 1/15/2015

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1545

The Commonwealth of Massachusetts

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PRESENTED BY:

Michael J. Rodrigues

_________________

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 enhancing the creative economy through the tax code.

_______________

PETITION OF:

SENATE DOCKET, NO. 828        FILED ON: 1/15/2015

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1545

The Commonwealth of Massachusetts

_______________

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

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An Act enhancing the creative economy through the tax code.

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.  Section 5 of Chapter 59 of the General Laws, as amended by sections 10, 11 and 12 of chapter 62 of the acts of 2014, is hereby amended by inserting the following clause:-

Fifty-eighth. Real property, to an amount of one thousand dollars of the taxable valuation of real property or the sum of five hundred dollars, whichever would amount in an abatement of the greater amount of taxes due, of an artist, which term, as used in this clause, shall mean a person engaged in one or more of the following activities related to creating art or practicing the arts, including the following: a painting; sculpture; drawing; work of graphic art, including an etching, lithograph, offset print, silk screen, or work of graphic art of like nature; a work of calligraphy; or a work in mixed media including a collage, assemblage, or any combination of the foregoing art media; a book or other writing; a play; a musical composition; traditional and fine crafts; any product generated as a result of any of the above categories; provided that creating art shall not apply to any piece created or executed for industry oriented, commercial or mass-related production; provided, however, that such real property is located in an artist enterprise zone as defined under paragraph (yy) of section 6 of chapter 64H; provided further that such person (1) has been domiciled in the commonwealth, and (2) has so owned and occupied such real property as the artist’s domicile or place of business for at least six months; and provided, further, that in the case of real estate owned by a person jointly or as a tenant in common with a person not his spouse, the exemption shall not exceed that proportion of total valuation which the amount of his interest in such property bears to the whole tax due.

This clause shall take effect in any city or town upon its acceptance.

SECTION 2.  Section 59 of Chapter 59 of the General Laws, as amended by section 16 of chapter 62 of the acts of 2014, is hereby amended by striking the third paragraph and inserting in place thereof the following paragraph:-

An application for exemption under clause Seventeenth, Seventeenth C, Seventeenth C1/2, Seventeenth D, Eighteenth, Twenty-second, Twenty-second A, Twenty-second B, Twenty-second C, Twenty-second D, Twenty-second E, Twenty-second F, Thirty-seventh, Thirty-seventh A, Forty-first, Forty-first B, Forty-first C, Forty-first C1/2, Forty-second, Forty-third, Fifty-second, Fifty-third, Fifty-sixth, Fifty-seventh and Fifty-eighth of section 5 may be made on or before December 15 of the year to which the tax relates or, if the bill or notice is first sent after September 15 of that year, within 3 months after the bill or notice is so sent.

SECTION 3.  Section 6 of Chapter 64H of the General Laws is hereby amended by inserting the following paragraph:-

(yy)(1) Sales of an original and creative work of art, whether written, composed or executed for one-of-a-kind limited production, which occurs within an artist enterprise zone and is sold by the original artist.

(2) As used in this section, the following words shall, unless the context clearly requires otherwise, have the following meanings:--

"Artist Enterprise Zone", an arts overlay district, a state-designated cultural district, or an economic development zone designated by the mayor and the city council in the case of a city, or by the board of selectmen in the case of a town, for the economic stimulus of works of arts.

“Arts overlay district”, a designated area within a city or town intended to promote the expansion of art and culture within the community which does the following: creates a core of arts, cultural and residential activities; increases arts-related development and activities; nurtures a creative economy; and encourages economic revitalization within a city or town.

“State-designated cultural district”, a cultural district designated under section 58A of chapter 10 that is a geographical area of a city or town with a concentration of cultural facilities located within it.

"Original and creative work of art ", an original and creative work of art, whether written, composed or executed for one-of-a-kind limited production by the original artist or under their direction and which falls into one of the following categories: a painting; sculpture; drawing; work of graphic art, including an etching, lithograph, offset print, silk screen, or work of graphic art of like nature; a work of calligraphy; or a work in mixed media including a collage, assemblage, or any combination of the foregoing art media; a book or other writing; a play; a musical composition; traditional and fine crafts; any product generated as a result of any of the above categories; provided that a work of art shall not apply to any piece created or executed for industry oriented, commercial or mass-related production.