SECTION 1. Chapter 20 of the General Laws is hereby amended by adding the following section:-
Section 33. The secretary of energy and environmental affairs shall establish a program to assist the commonwealth in the acquisition of a forest products preservation restriction as defined in section 31 of Chapter 184, for land actively devoted to the activities as defined in said section 31 of Chapter 184. The commissioner of agricultural resources may, from funds appropriated to carry out this section or from funds received from other sources, pay a forest products land owner an amount determined by the commissioner of agricultural resources to be equitable in consideration of anticipated benefits from such project but not to exceed the difference between the fair market value of the land and the and the fair market value of the land restricted for forest products purposes pursuant to this section. Title to forest products preservation restrictions shall be held in the name of the commonwealth. Projects shall be administered by the commissioner of agriculture or his designee within the department of agricultural resources and the commissioner, subject to the approval of the secretary, shall establish procedures for management of the program.
SECTION 2. Chapter 63 of the General Laws is hereby amended by adding the following 2 sections:
63:38GG. Forest Products Tax Credits
Section 63GG (a) There shall be established a forest products tax credit under which a business corporation that is engaged in the growing and harvesting of forest products on forest land and any forestry or lumbering operation as defined in section 1A of chapter 128 may be allowed a tax credit to offset the cyclical downturns in prices paid to forest products businesses. The tax credit shall be equal to 25% of all Massachusetts production expenses, including but limited to those expenses incurred in the growing and harvesting of said forest products and their manufacture into merchantable goods. Such expenses shall include the costs of equipment, fuel, tools, materials, parts, and labor.
(b) There shall be established additional tax credits under which a business corporation that is engaged in the growing and harvesting of forest products on forest land and any forestry or lumbering operation as defined in section 1 A of chapter 128 may be allowed tax credits up to 75% of the market value up to $100,000.00. These tax credits may be taken over ten years. These tax credits shall include the costs for sustainable forest business plans and investments or raw material purchases made for the purpose of implementing these plans, including producing on-site renewable wood based heat and/or electricity generation, energy efficiency or environmental quality improvements made to existing heat or electricity systems at forestry businesses, and investments that create value-added primary forest products that modernize forest industry infrastructure, make it more competitive in expanding local and global markets for forest products. All sustainable forest business plans and implementation costs associated with such plans shall be approved by the Executive Office of Environmental Affairs in order to be eligible for provisions of this law. Investments made with state grants are not eligible for this tax deduction.
63:38HH. Forest Management Tax Credit
Section 38HH. The forest management tax credit is equal to 100% of the fair market value of investments made by forest landowners for forest management or stewardship plans completed by Massachusetts’ Licensed Foresters that meet the requirements of Chapter 61 and 61a of the general laws or Title XII, a Cooperative Forestry Assistance Act of 1978 of the federal laws. This tax credit can be taken over two years by the taxpayer.
SECTION 3. Section 2 of chapter 128 of the General Laws, as appearing in the 2016 Official Edition, is hereby amended by inserting in line 4 after the word “grading” the following words:- , forest products including the growing and harvesting of forest products and lumbering, as defined in section 1A.
SECTION 4. Chapter 132 of the General Laws is hereby amended by inserting after Section 1A the following new section:-
Section 1B: Director of Commercial Forestry
Section 1B. The director of the division of commercial forestry and lumbering of the department of agricultural resources, in this chapter called the director of commercial forestry and lumbering shall promote the perpetuation, extension, and innovative growth of the forestry and lumbering sector of the Massachusetts agricultural economy and shall perform such other duties as may be imposed upon him by the governor or the commissioner of agriculture.
SECTION 5. Section 40 of said chapter 132, as appearing in the 2016 Official Edition, is hereby amended by inserting at the end of the first paragraph the following words:-
Each tract of forest land acquired by the Commonwealth and held as public lands must be managed in a manner which is inclusive of all of these collective goals.
SECTION 6. Section 41 of said chapter 132, as so appearing, is hereby amended by striking, in lines 6 and 7, the words “forest and parks” and inserting in place thereof the following words:- commercial forestry and lumbering.
SECTION 7. Said section 41 of said chapter 132, as so appearing, is hereby further amended by striking, in line 26, the words “environmental management” and inserting in place therof the following word:- agriculture.
SECTION 8. Section 42 of said chapter 132, as appearing in the 2016 Official Edition, is hereby amended by inserting, in line 8, after the word “mail”, the following words:- , electronic mail.
SECTION 9. Section 46 of said chapter 132, as appearing in the 2016 Official Edition, is hereby amended by inserting, in line 5, after the word “director”, the following words:- of commercial forestry and lumbering.
SECTION 10. Said section 46 of said chapter 132, as so appearing, is hereby further amended by inserting, in line 10, after the word “director”, the following words:- of commercial forestry and lumbering.
SECTION 11. Section 49 of said chapter 132, as appearing in the 2016 Official Edition, is hereby amended by striking, in line 1, the words “forests and parks”, and inserting in place thereof the following words:- commercial forestry and lumbering.
SECTION 12. Said section 49 of said chapter 132, as so appearing, is hereby amended by striking the third sentence and inserting in place thereof the following words:- Licenses issued by said director of commercial forestry and lumbering shall expire after 3 years on the anniversary date of the license granted for said forester.
SECTION 13. Section 50 of said chapter 132, as appearing in the 2016 Official Edition, is hereby amended by striking, in line 3, the words “forests and parks” and inserting in place thereof the following words:- commercial forestry and lumbering.
SECTION 14. Said section 50 of said chapter 132, as so appearing, is hereby further amended by striking, in line 6, the word “six” and inserting in place thereof the following figure:- 8.
SECTION 15. Said section 50 of said chapter 132, as so appearing, is hereby further amended by inserting, in line 11, after the word “affairs”, the following words:- , one of whom shall be a representative of a wood using industry of the commonwealth, one of whom shall be a shall be a representative from the office of the state fire warden.
SECTION 16. Section 51 of said chapter 132, as appearing in the 2016 Official Edition, is hereby amended by striking the first sentence and inserting in place thereof the following words:- The Robert D. Wetmore Center for Innovation in Design, Technology and Resource Development at Mount Wachusett Community College shall establish a Forest and Wood Products Institute and establish experimental sites for the purpose of achieving its mission.
SECTION 17. Said section 51 of said chapter 132, as so appearing, is hereby further amended by striking the second paragraph and inserting in place thereof the following paragraph:-
There shall be an advisory board constituted for the general purpose of oversight of said center. Said board shall consist of not more than eighteen members, including the president of Mount Wachusett community college, the chief forester of the department of conservation and recreation, the director of commercial forestry and lumbering, the extension forester at the university of Massachusetts; the forest industry specialist at the Massachusetts executive office of housing and economic development, and the forest products and processing specialist of the Northeastern division of the division of state and private forestry of the United States Forest Service. The president of Mount Wachusett Community College shall appoint three additional members, one from each of the following organizations: the Massachusetts Wood Products Manufacturers Association, the Massachusetts Forest Alliance , and the Massachusetts Farm Bureau , and may appoint one additional member at his discretion. Said board shall also include a member of the senate appointed by the senate president and a member of the house of representatives appointed by the speaker of the house of representatives. Upon his election, the advisory board chairman shall appoint one additional member concerned with the issues of private forest landowners, one additional member concerned with the issues of sawmills, and four additional members from the general public who have an interest in furthering the goals and workings of the center. All members shall serve two-year terms.
SECTION 18. Section 31 of chapter 184 of the General Laws, as appearing in the 2016 Official Edition, is hereby amended by inserting after the fifth paragraph the following paragraph:-
A forest products preservation easement means a right, whether or not stated in the form of a restriction, easement, covenant, or condition in any deed, will, or other instrument executed by or on behalf of the owner of the land appropriate to retaining land predominantly used for the milling of timber, concentrating and processing of logs, growing and harvesting of timber, or other site determined by the secretary of energy and environmental affairs to be vital to forest products production whether or not owned by a farmer as defined in Chapter 128, Section 1A, to forbid or limit any or all (a) construction or placing of buildings except those used for primary and primary value-added forest products production of which there shall be no restrictions and (b) any commercial mining activities, quarrying, or other activities unrelated to the primary and primary value-added production of forest products which may adversely affect the land’s overall future agricultural potential. Such forest products preservation easements shall be held for a period of no less than five years. All other customary privileges of ownership shall be retained by the owner including the right to privacy and to carry out all regular growing, harvesting, and production practices. Such a restriction shall not disallow the holder of title to the land to develop or further advance the production of primary and primary value-added forest products during the term of the restriction’s enforceability.
SECTION 19. To provide for a program of forestry education for the students and residents of the Commonwealth, the sums set forth in Sections 3A and 3B, are hereby made available, subject to the laws regulating the disbursement of public funds; provided, however, that the amounts specified in an item or for a particular project may be adjusted in order to facilitate projects authorized in this act.
Section 3A Department of Agricultural Resources Student Education
For an enhanced mechanized timber harvesting education program to be administered by the Department of Agricultural Resources, funding shall be utilized to purchase a forestry equipment simulator which shall be utilized by the Department of Agricultural Resources at its discretion to promote the development of vocational training in the mechanized timber harvesting sector. The Department of Agricultural Resources shall work together with the several agricultural, vocational, and technical high schools in the Commonwealth to achieve such a program of activities involving equal use of the simulator………………..……………$70,000.00
Section 3B Public Educational Media
For providing for better public education on the matters of the role of diverse forest ecosystems, wildlife management, and the roles of partnerships between timber harvesting businesses, the wood using industries of the Commonwealth, and state agencies, funding shall be utilized jointly by the Division of Fisheries and Wildlife and the Department of Agriculture to produce a video for the public covering such topics……………………………………$30,000.00
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