HOUSE DOCKET, NO. 5101        FILED ON: 5/20/2020

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

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Paul McMurtry

_________________

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 waiver of accrued meals tax interest related to the COVID-19 pandemic.

_______________

PETITION OF:

 

Name:

District/Address:

Date Added:

Paul McMurtry

11th Norfolk

5/20/2020

Frank A. Moran

17th Essex

5/21/2020

David T. Vieira

3rd Barnstable

5/21/2020

Kevin G. Honan

17th Suffolk

5/21/2020

Christopher Hendricks

11th Bristol

5/21/2020

Mathew J. Muratore

1st Plymouth

5/21/2020

Natalie M. Blais

1st Franklin

5/21/2020

Edward J. Kennedy

First Middlesex

5/21/2020

Danielle W. Gregoire

4th Middlesex

5/21/2020

Daniel J. Ryan

2nd Suffolk

5/21/2020

Kathleen R. LaNatra

12th Plymouth

5/21/2020

Jeffrey N. Roy

10th Norfolk

5/21/2020

Bruce J. Ayers

1st Norfolk

5/21/2020

Antonio F. D. Cabral

13th Bristol

5/21/2020

Elizabeth A. Poirier

14th Bristol

5/21/2020

Lori A. Ehrlich

8th Essex

5/21/2020

Steven S. Howitt

4th Bristol

5/21/2020

Steven Ultrino

33rd Middlesex

5/21/2020

Thomas M. Stanley

9th Middlesex

5/21/2020

Paul J. Donato

35th Middlesex

5/21/2020

Lindsay N. Sabadosa

1st Hampshire

5/22/2020

Marcos A. Devers

16th Essex

5/22/2020

Hannah Kane

11th Worcester

5/22/2020

Jerald A. Parisella

6th Essex

5/22/2020

Susan Williams Gifford

2nd Plymouth

5/22/2020

Michelle L. Ciccolo

15th Middlesex

5/22/2020

Carolyn C. Dykema

8th Middlesex

5/22/2020

Brian M. Ashe

2nd Hampden

5/22/2020

Ann-Margaret Ferrante

5th Essex

5/22/2020

Dylan A. Fernandes

Barnstable, Dukes and Nantucket

5/22/2020

Elizabeth A. Malia

11th Suffolk

5/22/2020

John H. Rogers

12th Norfolk

5/22/2020

Angelo J. Puppolo, Jr.

12th Hampden

5/22/2020

Angelo L. D'Emilia

8th Plymouth

5/22/2020

David K. Muradian, Jr.

9th Worcester

5/22/2020

Paul F. Tucker

7th Essex

5/22/2020

David Biele

4th Suffolk

5/22/2020

Brian W. Murray

10th Worcester

5/22/2020

Daniel R. Carey

2nd Hampshire

5/23/2020

Susannah M. Whipps

2nd Franklin

5/26/2020

Josh S. Cutler

6th Plymouth

5/26/2020

Michael J. Finn

6th Hampden

5/26/2020

Kate Lipper-Garabedian

32nd Middlesex

5/26/2020

Carmine Lawrence Gentile

13th Middlesex

5/26/2020

Mark J. Cusack

5th Norfolk

5/26/2020

Michael S. Day

31st Middlesex

5/26/2020

Kate Hogan

3rd Middlesex

5/26/2020

Bradley H. Jones, Jr.

20th Middlesex

5/26/2020

John Barrett, III

1st Berkshire

5/26/2020

David Paul Linsky

5th Middlesex

5/26/2020

Jon Santiago

9th Suffolk

5/26/2020

William L. Crocker, Jr.

2nd Barnstable

5/26/2020

John C. Velis

4th Hampden

5/26/2020

RoseLee Vincent

16th Suffolk

5/26/2020

Julian Cyr

Cape and Islands

5/26/2020

James Arciero

2nd Middlesex

5/26/2020

Michael O. Moore

Second Worcester

5/27/2020

Linda Dean Campbell

15th Essex

5/27/2020

Kay Khan

11th Middlesex

5/27/2020

Stephan Hay

3rd Worcester

5/27/2020

Adrian C. Madaro

1st Suffolk

5/27/2020

Edward F. Coppinger

10th Suffolk

5/27/2020

Nika C. Elugardo

15th Suffolk

5/28/2020

Richard M. Haggerty

30th Middlesex

5/29/2020

Sal N. DiDomenico

Middlesex and Suffolk

5/29/2020


HOUSE DOCKET, NO. 5101        FILED ON: 5/20/2020

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

By Mr. McMurtry of Dedham, a petition (subject to Joint Rule 12) of Paul McMurtry and others relative to the waiver of interest accrued on meals taxes related to the COVID-19 pandemic.  Revenue.

 

The Commonwealth of Massachusetts

 

_______________

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

_______________

 

An Act relative to the waiver of accrued meals tax interest related to the COVID-19 pandemic.

 

Whereas, The deferred operation of this act would tend to defeat its purpose, which is to provide forthwith for the waiver of certain accrued interest 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:
 

Notwithstanding any general or special law or rule or regulation to the contrary, no interest shall accrue on the payment of any tax 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 the chapter 64L of the General Laws if the commissioner of revenue has taken action to waive, abate or suspend late file or late pay penalties pursuant to subsection (f) of section 33 of chapter 62C of the General Laws as a result of the 2019 novel coronavirus, also known as COVID-19, pandemic.