SENATE DOCKET, NO. 361        FILED ON: 1/13/2023

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1917

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Patrick M. O'Connor

_________________

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 taxation of above ground conduits, wires, and pipes used in the transportation of natural gas.

_______________

PETITION OF:

 

Name:

District/Address:

 

Patrick M. O'Connor

First Plymouth and Norfolk

 

Mark J. Cusack

5th Norfolk

4/3/2023


SENATE DOCKET, NO. 361        FILED ON: 1/13/2023

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1917

By Mr. O'Connor, a petition (accompanied by bill, Senate, No. 1917) of Patrick M. O'Connor for legislation relative to the taxation of above ground conduits, wires, and pipes used in the transportation of natural gas.  Revenue.

 

[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE SENATE, NO. 1965 OF 2021-2022.]

 

The Commonwealth of Massachusetts

 

_______________

In the One Hundred and Ninety-Third General Court
(2023-2024)

_______________

 

An Act relative to the taxation of above ground conduits, wires, and pipes used in the transportation of natural gas.

 

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
 

Section 5 of Chapter 59 of the General Laws is hereby amended by inserting, after “1996” in line 298, the following new sentence:-

“Any conduits, wires and pipes that extend above ground and compress, transport, or directly assist with the compression or transportation of natural gas will not be exempt from taxation of the corporations or limited liability companies described in this section.”