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

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

 

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 meals tax forgiveness.

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PETITION OF:

 

Name:

District/Address:

Angelo M. Scaccia

14th Suffolk

Nika C. Elugardo

15th Suffolk

Alan Silvia

7th Bristol

Marcos A. Devers

16th Essex

Paul A. Schmid, III

8th Bristol

Edward F. Coppinger

10th Suffolk

Diana DiZoglio

First Essex

Peter J. Durant

6th Worcester

Patrick Joseph Kearney

4th Plymouth

David F. DeCoste

5th Plymouth

Marc R. Pacheco

First Plymouth and Bristol

Carlos González

10th Hampden

Bud L. Williams

11th Hampden

Brian M. Ashe

2nd Hampden

Elizabeth A. Poirier

14th Bristol

David Henry Argosky LeBoeuf

17th Worcester

Denise Provost

27th Middlesex

Adrian C. Madaro

1st Suffolk

David Allen Robertson

19th Middlesex

Lindsay N. Sabadosa

1st Hampshire

Antonio F. D. Cabral

13th Bristol

John C. Velis

4th Hampden

William L. Crocker, Jr.

2nd Barnstable

Joseph W. McGonagle, Jr.

28th Middlesex

John Barrett, III

1st Berkshire

Peter Capano

11th Essex


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

 

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

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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.