HOUSE DOCKET, NO. 1089        FILED ON: 1/15/2019

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 3787

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Josh S. Cutler

_________________

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 tax havens and complete reporting.

_______________

PETITION OF:

 

Name:

District/Address:

Date Added:

Josh S. Cutler

6th Plymouth

1/15/2019

Brian M. Ashe

2nd Hampden

1/24/2019

Ruth B. Balser

12th Middlesex

1/25/2019

Christine P. Barber

34th Middlesex

5/3/2019

Michael D. Brady

Second Plymouth and Bristol

1/29/2019

Joanne M. Comerford

Hampshire, Franklin and Worcester

5/2/2019

Mike Connolly

26th Middlesex

1/25/2019

Carolyn C. Dykema

8th Middlesex

1/23/2019

Nika C. Elugardo

15th Suffolk

5/3/2019

Colleen M. Garry

36th Middlesex

1/31/2019

James K. Hawkins

2nd Bristol

1/29/2019

Jonathan Hecht

29th Middlesex

1/28/2019

Natalie M. Higgins

4th Worcester

2/1/2019

Kathleen R. LaNatra

12th Plymouth

1/30/2019

Jason M. Lewis

Fifth Middlesex

1/29/2019

Sarah K. Peake

4th Barnstable

5/3/2019

Denise Provost

27th Middlesex

5/3/2019

Maria Duaime Robinson

6th Middlesex

5/2/2019

David M. Rogers

24th Middlesex

2/1/2019

Steven Ultrino

33rd Middlesex

5/6/2019

Andres X. Vargas

3rd Essex

5/3/2019

Tommy Vitolo

15th Norfolk

5/2/2019

Stephan Hay

3rd Worcester

5/6/2019

Adrian C. Madaro

1st Suffolk

5/6/2019

Mindy Domb

3rd Hampshire

5/6/2019


HOUSE DOCKET, NO. 1089        FILED ON: 1/15/2019

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 3787

By Mr. Cutler of Duxbury, a petition (accompanied by bill, House, No. 3787) of Josh S. Cutler and others relative to tax havens and complete reporting by certain combined groups.  Revenue.

 

The Commonwealth of Massachusetts

 

_______________

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

_______________

 

An Act relative to tax havens and complete reporting.

 

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

Subsection (c) of section 32B of chapter 63 of the General Laws is hereby amended by striking out paragraph (3) and inserting in place thereof the following paragraph:-

(3) The members of a combined group, subject to tax under this chapter or who would be subject to tax if doing business in the state under section 2, 2B, 32D, 39 or this section, as well as an entity described in sections 20 to 29E, inclusive, shall determine their apportioned share of the taxable net income or loss of the combined group, under which each taxpayer member, wherever located, shall take into account the income and apportionment factors of all the members includible in the combined group.