HOUSE DOCKET, NO. 2172        FILED ON: 1/17/2019

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2465

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Paul K. Frost

_________________

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 promoting the commonwealth tax incentive.

_______________

PETITION OF:

 

Name:

District/Address:

Date Added:

Paul K. Frost

7th Worcester

1/17/2019


HOUSE DOCKET, NO. 2172        FILED ON: 1/17/2019

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2465

By Mr. Frost of Auburn, a petition (accompanied by bill, House, No. 2465) of Paul K. Frost for legislation to require the Department of Revenue to study revenue losses incurred by establishing income tax deductions in gaming facilities.  Revenue.

 

[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE HOUSE, NO. 1514 OF 2017-2018.]

 

The Commonwealth of Massachusetts

 

_______________

In the One Hundred and Ninety-First General Court
(2019-2020)

_______________

 

An Act relative to promoting the commonwealth tax incentive.

 

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

Notwithstanding any general or special law to the contrary, the department of revenue shall study the tax revenue loss incurred by establishing a deduction, under section 3 of chapter 62, similar to the deduction described in section 165(d) of the Code, to the extent, if any, that that amount of such losses occurred in gaming facilities located in Massachusetts. The department shall report its findings and recommendations, together with drafts of legislation necessary to carry those recommendations into effect, by filing the same with the clerks of the senate and house of representatives and with the house and senate chairs of the joint committee on revenue not later than June 1, 2018.