HOUSE DOCKET, NO. 3884 FILED ON: 1/18/2019
HOUSE . . . . . . . . . . . . . . . No. 2629
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The Commonwealth of Massachusetts
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PRESENTED BY:
Angelo M. Scaccia
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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 the film tax credit.
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PETITION OF:
Name: | District/Address: | Date Added: |
Angelo M. Scaccia | 14th Suffolk | 1/3/2019 |
HOUSE DOCKET, NO. 3884 FILED ON: 1/18/2019
HOUSE . . . . . . . . . . . . . . . No. 2629
By Mr. Scaccia of Boston, a petition (accompanied by bill, House, No. 2629) of Angelo M. Scaccia relative to certain tax exemptions for motion picture productions. Revenue. |
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE HOUSE, NO. 3347 OF 2017-2018.]
The Commonwealth of Massachusetts
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In the One Hundred and Ninety-First General Court
(2019-2020)
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An Act relative to the film tax credit.
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, the department of revenue shall not accept any applications for exemptions from the sales tax from a motion picture production company under subsection (ww) of section 6 of chapter 64H after June 30, 2020.
SECTION 2. Notwithstanding any general or special law to the contrary, the department of revenue shall not allow a credit under subsection (l) of section 6 of chapter 62 or under section 38X of chapter 63 for any total aggregate payroll or production expense, as those terms are used in subsection (l) of section 6 of chapter 62 and in section 38X of chapter 63, incurred after June 30, 2021.".