HOUSE DOCKET, NO. 4979        FILED ON: 3/24/2020

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No.         

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Angelo M. Scaccia

_________________

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 meals tax forgiveness.

_______________

PETITION OF:

 

Name:

District/Address:

Date Added:

Angelo M. Scaccia

14th Suffolk

3/24/2020

Nika C. Elugardo

15th Suffolk

3/24/2020

Alan Silvia

7th Bristol

3/25/2020

Marcos A. Devers

16th Essex

3/25/2020

Paul A. Schmid, III

8th Bristol

3/25/2020

Edward F. Coppinger

10th Suffolk

3/25/2020

Diana DiZoglio

First Essex

3/25/2020

Peter J. Durant

6th Worcester

3/25/2020

Patrick Joseph Kearney

4th Plymouth

3/25/2020

David F. DeCoste

5th Plymouth

3/25/2020

Marc R. Pacheco

First Plymouth and Bristol

3/25/2020

Carlos González

10th Hampden

3/25/2020

Bud L. Williams

11th Hampden

3/26/2020

Brian M. Ashe

2nd Hampden

3/26/2020

Elizabeth A. Poirier

14th Bristol

3/26/2020

David Henry Argosky LeBoeuf

17th Worcester

3/26/2020

Denise Provost

27th Middlesex

3/26/2020

Adrian C. Madaro

1st Suffolk

3/26/2020

David Allen Robertson

19th Middlesex

3/26/2020

Lindsay N. Sabadosa

1st Hampshire

3/27/2020

Antonio F. D. Cabral

13th Bristol

3/27/2020

John C. Velis

4th Hampden

3/30/2020

William L. Crocker, Jr.

2nd Barnstable

3/30/2020

Joseph W. McGonagle, Jr.

28th Middlesex

3/30/2020

John Barrett, III

1st Berkshire

3/30/2020

Peter Capano

11th Essex

3/30/2020


HOUSE DOCKET, NO. 4979        FILED ON: 3/24/2020

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No.         

By Mr. Scaccia of Boston, a petition (subject to Joint Rule 12) of Angelo M. Scaccia and others relative to the suspension of certain taxes on meals and restaurants during the COVID-19 pandemic.  Revenue.

 

The Commonwealth of Massachusetts

 

_______________

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

_______________

 

An Act relative to meals tax forgiveness.

 

Whereas, The deferred operation of this act would tend to defeat its purpose, which is to provide forthwith for the suspension of certain taxes during the COVID-19 pandemic in the Commonwealth, therefore it is hereby declared to be an emergency law, necessary for the immediate preservation of the public health.
 

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, no tax shall be imposed on the sale of restaurant meals on which an excise is imposed pursuant to section 2 of chapter 64H of the General Laws or section 2 of chapter 64L of the General Laws for the duration of executive order 591 and 30 days following the termination of said executive order.

SECTION 2. Notwithstanding any general or special law to the contrary, any tax, interest, or penalty owed to the commonwealth by a business resulting from the sale of restaurant meals on which an excise tax is imposed pursuant to section 2 of chapter 64H of the General Laws or section 2 of chapter 64L of the General Laws while executive order 591 is in effect and 30 days following the termination of said executive order shall be forgiven.

SECTION 3. Sections 1 and 2 of this act shall take effect as of March 10, 2020.