Order H.5043

HOUSE . . . . . . . . No. 5043

The Commonwealth of Massachusetts

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HOUSE OF REPRESENTATIVES, August 29, 2022.

The committee on Revenue, to whom were referred the petition (accompanied by bill, House, No. 2813) of James Arciero relative to the exemption of the sales or use tax for leased motor vehicles; the petition (accompanied by bill, House, No. 2814) of James Arciero and Christopher Hendricks for legislation to establish an excise tax credit for the use of alternative fuels for heavy duty and medium duty vehicles; the petition (accompanied by bill, House, No. 2815) of Brian M. Ashe and others relative to the income tax deduction for medical, dental and other expenses; the petition (accompanied by bill, House, No. 2818) of Bruce J. Ayers relative to repealing the sales tax on the sale of boats built or rebuilt in the Commonwealth; the petition (accompanied by bill, House, No. 2819) of Bruce J. Ayers relative to providing a tax deduction of health insurance payments from gross income for self-employed individuals; the petition (accompanied by bill, House, No. 2821) of Bruce J. Ayers that certain fraternal organizations be exempt from the tax on the sale of alcoholic beverages; the petition (accompanied by bill, House, No. 2822) of Bruce J. Ayers and James M. Murphy relative to providing tax processing and filing assistance for certain disabled veterans; the petition (accompanied by bill, House, No. 2823) of Bruce J. Ayers and James Arciero relative to certain sales tax exemptions for veterans’ organizations; the petition (accompanied by bill, House, No. 2824) of Bruce J. Ayers relative to providing property tax relief for small business owners; the petition (accompanied by bill, House, No. 2825) of Bruce J. Ayers for legislation to exempt small charities from the tax on raffle proceeds; the petition (accompanied by bill, House, No. 2832) of Nicholas A. Boldyga for legislation to reduce the sales tax and limit the compensation of certain public employees; the petition (accompanied by bill, House, No. 2835) of Antonio F. D. Cabral and others relative to the historic rehabilitation tax credit program; the petition (accompanied by bill, House, No. 2837) of Antonio F. D. Cabral and Elizabeth A. Malia relative to the sunset provision of the historic rehabilitation tax credit program; the petition (accompanied by bill, House, No. 2838) of Antonio F. D. Cabral for legislation to establish an historic building fire prevention tax credit; the petition (accompanied by bill, House, No. 2839) of Peter Capano relative to the exemption of certain private pension income from taxation; the petition (accompanied by bill, House, No. 2844) of Tackey Chan relative to restoring the harbors and inland waters maintenance fund; the petition (accompanied by bill, House, No. 2845) of Tackey Chan and others relative to tax exemptions for home office expenses; the petition (accompanied by bill, House, No. 2847) of Tackey Chan and others for legislation to exempt certain personal protection equipment from sales tax; the petition (accompanied by bill, House, No. 2850) of Michelle L. Ciccolo and others for legislation to establish a special commission (including members of the General Court) to study the federal, state and local tax laws applicable to residents of the Commonwealth; the petition (accompanied by bill, House, No. 2852) of Mike Connolly and others that cities and towns be authorized to establish an excise tax on vacant units in large residential buildings; the petition (accompanied by bill, House, No. 2855) of Mike Connolly and others for legislation to establish a homelessness prevention and reduction fund to be funded by taxes on gross receipts of business entities; the petition (accompanied by bill, House, No. 2859) of Josh S. Cutler and others relative to a sales tax exemption for protective facial coverings; the petition (accompanied by bill, House, No. 2861) of Josh S. Cutler relative to the taxation of certain businesses; the petition (accompanied by bill, House, No. 2862) of Josh S. Cutler relative to homeowner information in tax assessors’ books or records; the petition (accompanied by bill, House, No. 2863) of Josh S. Cutler and others relative to providing for a "WorkAbility" tax credit to employers for wages paid to qualified employees with disabilities; the petition (accompanied by bill, House, No. 2864) of Vincent Lawrence Dixon relative to the imposition of the sales tax on lottery tickets or multi-state agreement lottery pools; the petition (accompanied by bill, House, No. 2865) of Vincent Lawrence Dixon for legislation to provide for a COVID-19 vaccination tax credit; the petition (accompanied by bill, House, No. 2867) of Marjorie C. Decker for legislation to further regulate the value of real estate transactions; the petition (accompanied by bill, House, No. 2868) of Marjorie C. Decker relative to the assessment of real property for local taxation purposes; the petition (accompanied by bill, House, No. 2869) of Marjorie C. Decker relative to the electronic deposit of tax refunds; the petition (accompanied by bill, House, No. 2870) of Marjorie C. Decker and others relative to the excise tax on cigarettes, cigars, and smoking tobacco; the petition (accompanied by bill, House, No. 2872) of David F. DeCoste and others relative to the imposition of the sales tax for the keeping of horses as a commercial enterprise; the petition (accompanied by bill, House, No. 2874) of Mindy Domb and Tommy Vitolo for legislation to establish an excise tax on guns and ammunition; the petition (accompanied by bill, House, No. 2884) of Michelle M. DuBois relative to providing tax credits to certain employers that provide on-site child-care for employees; the petition (accompanied by bill, House, No. 2900) of Paul K. Frost and Shawn Dooley relative to work from home tax incentives; the petition (accompanied by bill, House, No. 2901) of Paul K. Frost relative to home heating oil tax deductions; the petition (accompanied by bill, House, No. 2902) of Paul K. Frost relative to tax assessments of certain horticultural land; the petition (accompanied by bill, House, No. 2903) of Paul K. Frost for legislation to provide a certain income tax exemption for elderly persons; the petition (accompanied by bill, House, No. 2906) of William C. Galvin and others relative to deeds excise receipts; the petit; the petition (accompanied by bill, House, No. 2908) of Sean Garballey and Lindsay N. Sabadosa relative to exemptions for certain stormwater management and climate change adaptations; the petition (accompanied by bill, House, No. 2914) of Colleen M. Garry and David Allen Robertson relative to an income tax deduction for certain school expenses; the petition (accompanied by bill, House, No. 2916) of Thomas A. Golden, Jr., and Andres X. Vargas relative to providing tax incentives for small scale commercial development in gateway municipalities; the petition (accompanied by bill, House, No. 2919) of Kenneth I. Gordon relative to the rate of interest applied to judgements for tax abatements on personal property; the petition (accompanied by bill, House, No. 2923) of Tami L. Gouveia and Jack Patrick Lewis for legislation to repeal certain tax exemptions for aircraft; the petition (accompanied by bill, House, No. 2925) of Patricia A. Haddad relative to excise taxes assessed on leased motor vehicles; the petition (accompanied by bill, House, No. 2927) of Richard M. Haggerty, David F. DeCoste and Steven G. Xiarhos for legislation to further reduce the property tax liability in exchange for volunteer services; the petition (accompanied by bill, House, No. 2929) of Sheila C. Harrington and Christopher Hendricks relative to an income tax deduction for the federal paycheck protection program; the petition (accompanied by bill, House, No. 2932) of Bradford Hill for legislation to provide an income tax deduction for donations to charitable institutions; the petition (accompanied by bill, House, No. 2933) of Bradford Hill relative to the property tax deferral program; the petition (accompanied by bill, House, No. 2934) of Bradford Hill for legislation to provide tax credits for engaging in agricultural internships for qualified students for farm training; the petition (accompanied by bill, House, No. 2936) of Kate Hogan relative to privately owned public use airport real estate taxes; the petition (accompanied by bill, House, No. 2937) of Kate Hogan, William C. Galvin and Hannah Kane relative to a sales tax exemption for the sale of used books and other items sold by libraries for fundraising purposes; the petition (accompanied by bill, House, No. 2938) of Kevin G. Honan for legislation to further regulate expenditures for mortgages from the Community Preservation Trust Fund; the petition (accompanied by bill, House, No. 2939) of Kevin G. Honan relative to the low income housing tax credit; the petition (accompanied by bill, House, No. 2944) of Steven S. Howitt relative to payments in lieu of tax settlements for certain out of state educational entities; the petition (accompanied by bill, House, No. 2945) of Steven S. Howitt relative to the tax exemption status of municipal employee pensions; the petition (accompanied by bill, House, No. 2947) of Steven S. Howitt and James M. Murphy for legislation to establish a senior citizen volunteer property tax reduction; the petition (accompanied by bill, House, No. 2948) of Steven S. Howitt relative to the tax exemption status of municipal employee pensions for certain retired municipal employees of the state of Rhode Island; the petition (accompanied by bill, House, No. 2951) of Daniel J. Hunt relative to providing incentives for businesses to remove billboards, signs, and other advertising devices; the petition (accompanied by bill, House, No. 2952) of Daniel J. Hunt relative to exempting certain veterans’ organizations from state and local meals tax; and the petition (accompanied by bill, House, No. 2968) of Patrick Joseph Kearney and others relative to repealing the sales tax on boats built or rebuilt in the Commonwealth, reports the accompanying order (House, No. 5043) ought to be adopted.

For the committee,

MARK J. CUSACK.