HOUSE DOCKET, NO. 2123        FILED ON: 1/19/2017

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 3326

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Randy Hunt

_________________

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 corporate excise taxes for homeowners associations organized as corporations.

_______________

PETITION OF:

 

Name:

District/Address:

Date Added:

Randy Hunt

5th Barnstable

1/19/2017

F. Jay Barrows

1st Bristol

2/2/2017

Donald R. Berthiaume, Jr.

5th Worcester

2/3/2017

Linda Dean Campbell

15th Essex

2/3/2017

Tackey Chan

2nd Norfolk

2/1/2017

David F. DeCoste

5th Plymouth

2/2/2017

Ryan C. Fattman

Worcester and Norfolk

2/1/2017

Paul K. Frost

7th Worcester

2/2/2017

Carmine L. Gentile

13th Middlesex

3/17/2017

Susan Williams Gifford

2nd Plymouth

2/1/2017

Kenneth I. Gordon

21st Middlesex

2/1/2017

Sheila C. Harrington

1st Middlesex

2/1/2017

Joseph D. McKenna

18th Worcester

2/2/2017

Leonard Mirra

2nd Essex

2/3/2017

Mathew Muratore

1st Plymouth

2/2/2017

Sarah K. Peake

4th Barnstable

2/2/2017

David T. Vieira

3rd Barnstable

2/2/2017

Chris Walsh

6th Middlesex

2/2/2017

Timothy R. Whelan

1st Barnstable

2/1/2017


HOUSE DOCKET, NO. 2123        FILED ON: 1/19/2017

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 3326

By Mr. Hunt of Sandwich, a petition (accompanied by bill, House, No. 3326) of Randy Hunt and others relative to corporate excise taxes for homeowners associations organized as corporations.  Revenue.

 

The Commonwealth of Massachusetts

 

_______________

In the One Hundred and Ninetieth General Court
(2017-2018)

_______________

 

An Act relative to corporate excise taxes for homeowners associations organized as corporations.

 

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

Section 39 of chapter 63 of the General Laws, as appearing in the 2014 Official Edition, is hereby amended by inserting after the word “greater”, in line 12, the following words:- ; and provided, further, that an entity with the definition of, and electing to be treated as a homeowners association under 26 U.S.C. section 528(c), organized under the laws of the commonwealth as a corporation and subject to taxation pursuant to this section shall pay, on account of each taxable year, only the excise provided in subsection (a).