HOUSE DOCKET, NO. 1965 FILED ON: 2/16/2021
HOUSE . . . . . . . . . . . . . . . No. 3096
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The Commonwealth of Massachusetts
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PRESENTED BY:
Steven G. Xiarhos
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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 providing financial relief to small businesses during the COVID-19 pandemic.
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PETITION OF:
Name: | District/Address: | Date Added: |
Steven G. Xiarhos | 5th Barnstable | 2/16/2021 |
Marc T. Lombardo | 22nd Middlesex | 2/18/2021 |
Vanna Howard | 17th Middlesex | 2/18/2021 |
Joseph D. McKenna | 18th Worcester | 2/18/2021 |
Alyson M. Sullivan | 7th Plymouth | 2/19/2021 |
Kelly W. Pease | 4th Hampden | 2/20/2021 |
Mathew J. Muratore | 1st Plymouth | 2/22/2021 |
Timothy R. Whelan | 1st Barnstable | 2/22/2021 |
Christopher Hendricks | 11th Bristol | 2/23/2021 |
Paul A. Schmid, III | 8th Bristol | 2/25/2021 |
Kate Lipper-Garabedian | 32nd Middlesex | 2/26/2021 |
Paul McMurtry | 11th Norfolk | 2/26/2021 |
Bradley H. Jones, Jr. | 20th Middlesex | 2/26/2021 |
Susan L. Moran | Plymouth and Barnstable | 2/26/2021 |
Brian W. Murray | 10th Worcester | 2/26/2021 |
Michael D. Brady | Second Plymouth and Bristol | 3/5/2021 |
Angelo L. D'Emilia | 8th Plymouth | 3/5/2021 |
David F. DeCoste | 5th Plymouth | 3/2/2021 |
John J. Lawn, Jr. | 10th Middlesex | 3/4/2021 |
Adam J. Scanlon | 14th Bristol | 3/4/2021 |
Jonathan D. Zlotnik | 2nd Worcester | 3/8/2021 |
John H. Rogers | 12th Norfolk | 3/8/2021 |
Michael P. Kushmerek | 3rd Worcester | 3/9/2021 |
Elizabeth A. Malia | 11th Suffolk | 3/15/2021 |
Ryan C. Fattman | Worcester and Norfolk | 4/8/2021 |
Patrick M. O'Connor | Plymouth and Norfolk | 5/5/2021 |
HOUSE DOCKET, NO. 1965 FILED ON: 2/16/2021
HOUSE . . . . . . . . . . . . . . . No. 3096
By Mr. Xiarhos of Barnstable, a petition (accompanied by bill, House, No. 3096) of Steven G. Xiarhos and others relative to taxation of amounts granted to businesses through the federal CARES Act and Paycheck Protection Program. Revenue. |
The Commonwealth of Massachusetts
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In the One Hundred and Ninety-Second General Court
(2021-2022)
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An Act providing financial relief to small businesses during the COVID-19 pandemic.
Whereas, The deferred operation of this act would tend to defeat its purpose, which is to ensure that Massachusetts will not burden distressed small businesses by taxing the loan forgiveness amount granted to businesses through the CARES Act and within it the Paycheck Protection Program (PPP), therefore it is hereby declared to be an emergency law, necessary for the immediate preservation of the public convenience.
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. Paragraph (2) of subsection (a) of section 2 of chapter 62 of the General Laws, as appearing in the 2018 Official Edition, is hereby amended by adding the following subparagraph:-
(R) An amount which, but for this section, would be included in the Massachusetts gross income, in whole or in part, of an eligible recipient, as defined in 15 U.S.C. § 636(a)(36)(A)(iv), as a result of the forgiveness of indebtedness described in 15 U.S.C. § 9005(b