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HOUSE DOCKET, NO. 963         FILED ON: 1/15/2013

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2546


The Commonwealth of Massachusetts



Peter J. Durant


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 minimum corporate tax.






Peter J. Durant

6th Worcester

Paul K. Frost

7th Worcester

Bradley H. Jones, Jr.

20th Middlesex

Donald Humason


Bruce E. Tarr

First Essex and Middlesex

Keiko M. Orrall

12th Bristol

Kevin J. Kuros

8th Worcester

HOUSE DOCKET, NO. 963        FILED ON: 1/15/2013

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2546

By Mr. Durant of Spencer, a petition (accompanied by bill, House, No. 2546) of Peter J. Durant and others relative to the minimum corporate tax.  Revenue. 

The Commonwealth of Massachusetts


In the Year Two Thousand Thirteen



An Act relative to the minimum corporate tax.

              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.  Section 39 of chapter 63 of the General Laws, as appearing in the 2010 Official Edition, is hereby amended by inserting at the end thereof the following paragraph:

              "A business corporation shall not be subject to the excise under subsection (b) provided said corporation is within its first three years of incorporation, or if it has paid an amount calculated under the provisions of subsection (a) for all of the previous three years.  Under no circumstances shall a business corporation which employs more than 25 full-time employees or its equivalent be eligible for the provisions of this paragraph."

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