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HOUSE  .   .   .   .   .   .   .  No. 4133


The Commonwealth of Massachusetts

                               HOUSE OF REPRESENTATIVES, May 29, 2014.                         


The committee on Revenue to whom was referred the petition (accompanied by bill, House, No. 3840) of John J. Lawn, Jr., relative to sales tax exemptions for life sciences research and development, reports recommending that the accompanying bill (House, No. 4133) ought to pass.


For the committee,



















HOUSE DOCKET, NO.                 FILED ON: 5/22/2014

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 4133


The Commonwealth of Massachusetts


In the Year Two Thousand Fourteen



An Act relative to job creation in life sciences research and development.

              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 42B of Chapter 63 of the General Laws, as appearing in the 2012 Official Edition, is hereby amended by adding the following subsection:-


              (d) For the purposes of this section a limited partnership that is not a business corporation but that would otherwise qualify as a research and development corporation under the provisions of this section may be considered a research and development corporation when all partners are corporations, solely for purposes of claiming the exemptions available to research and development corporations under chapters 64H and 64I.

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