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HOUSE DOCKET, NO. 3058        FILED ON: 1/21/2011

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2993


The Commonwealth of Massachusetts



Linda Dorcena Forry and Sal N. DiDomenico


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 promoting home energy efficiency audits as a benefit of employment.






Linda Dorcena Forry

12th Suffolk

Sal N. DiDomenico

Middlesex, Suffolk, and Essex

Frank I. Smizik

15th Norfolk

Jeffrey Sánchez

15th Suffolk

James B. Eldridge


Timothy J. Toomey, Jr.

26th Middlesex

Karen E. Spilka


Bruce E. Tarr


Thomas M. Menino, Mayor, City of Boston

Boston City Hall
One City Hall Square
Boston, MA 02201

HOUSE DOCKET, NO. 3058        FILED ON: 1/21/2011

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2993

By Representative Forry of Boston and Senator DiDomenico, a joint petition (accompanied by bill, House, No. 2993) of Linda Dorcena Forry, Sal N. DiDomenico and others for legislation to provide for a corporate tax deduction to allow businesses to provide home energy efficiency audits to employees.  Revenue. 


SEE SENATE, NO. 1274 OF 2009-2010.]


The Commonwealth of Massachusetts



In the Year Two Thousand Eleven



An Act promoting home energy efficiency audits as a benefit of employment.


              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 63 of the General Laws is hereby amended by inserting after Section 38BB the following new section:-

              Section 38CC. Home Energy Efficiency Audit Employee Benefit; deduction

              In determining the net income subject to tax under this chapter a domestic or foreign business corporation, at its election, may deduct one-half of the expenditures paid or incurred during the taxable year with respect to providing employees as a benefit of employment the combined services of an energy auditor conducting an analytically rigorous home audit to identify areas of energy loss with a home contractor providing on-site implementation of efficiency measures defined as “Level 1” home energy rating systems work by the Residential Energy Services Network (RESNET) of the National Association of State Energy Officials; provided one-half the expenditures incurred with respect to providing the combined energy auditor/home contractor services be made pursuant to an energy efficiency plan approved by the Department of Public Utilities pursuant to chapter twenty five, section 19 and chapter twenty five A, section 11G. 

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