SENATE DOCKET, NO. 155        FILED ON: 1/15/2021

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1810

The Commonwealth of Massachusetts

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PRESENTED BY:

Sonia Chang-Diaz

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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 sunsetting tax expenditures.

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PETITION OF:

SENATE DOCKET, NO. 155        FILED ON: 1/15/2021

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1810

[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE SENATE, NO. 1607 OF 2019-2020.]

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 relative to sunsetting tax expenditures.

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. Chapter 7 of the General Laws is hereby amended by inserting after section 62 the following section:-

Section 63. Expiration of tax expenditures.

Notwithstanding any other general or special law to the contrary, any tax expenditure created or renewed after January 1, 2022 shall expire on December 31 of the third complete taxable year after the creation or renewal of the tax expenditure. The commissioner of revenue has authority to issue regulations to implement such expirations.

For any tax expenditure that is created or renewed after January 1, 2022 and that does not contain a statement of intent that clearly provides the purpose and objectives of the tax expenditure, the secretary of administration and finance shall promulgate regulations that contain such a statement of intent. Such statements of intent shall include desired outcomes, measurable goals and identified beneficiaries.

SECTION 2. Notwithstanding any general or special law to the contrary, the tax expenditures within the following provisions of the general and special laws shall expire on December 31 of the third complete taxable year commencing after the effective date of this act; provided, however, that any such expenditure that has an existing date of expiration prior to the completion of such third taxable year shall expire on such existing date of expiration:

(a) section 5 of chapter 40V of the General Laws;

(b) subsection (g) of section 6 of chapter 62 of the General Laws;

(c) subsection (j) of said section 6 of said chapter 62;

(d) subsection (l) of said section 6 of said chapter 62;

(e) subsection (m) of said section 6 of said chapter 62;

(f) subsection (n) of said section 6 of said chapter 62;

(g) subsection (o) of said section 6 of said chapter 62;

(h) subsection (p) of said section 6 of said chapter 62;

(i) subsection (q) of said section 6 of said chapter 62;

(j) subsection (r) of said section 6 of said chapter 62;

(k) section 6 1/2 of said chapter 62;

(l) section 6I of said chapter 62;

(m) section 6J of said chapter 62;

(n) section 6M of said chapter 62, as added by chapter 238 of the acts of 2012;

(o) section 6N of said chapter 62;

(p) section 31A of chapter 63 of the General Laws;

(q) section 31E of said chapter 63;

(r) section 31H of said chapter 63;

(s) section 31L of said chapter 63;

(t) section 31M of said chapter 63;

(u) section 38M of said chapter 63;

(v) section 38N of said chapter 63;

(w) section 38P of said chapter 63;

(x) section 38Q of said chapter 63;

(y) section 38R of said chapter 63;

(z) section 38U of said chapter 63;

(aa) section 38W of said chapter 63;

(bb) section 38X of said chapter 63;

(cc) section 38Z of said chapter 63;

(dd) section 38AA of said chapter 63;

(ee) section 38BB of said chapter 63;

(ff) section 38CC of said chapter 63;

(gg) section 38EE of said chapter 63;

(hh) section 38FF of said chapter 63; and

(ii) subsection (m) of section 110 of chapter 5 of the acts of 1995.

The commissioner of revenue has authority to issue regulations to implement this act.