Amendment #637 to H4100

An Act relative to the meals tax holiday

Representatives O'Connell of Taunton, D'Emilia of Bridgewater, Lombardo of Billerica and Orrall of Lakeville moves to amend House Bill 4100 by adding the following sections:

Section 1. Notwithstanding any general or special law to the contrary, for the days of October 7, 2012 through October 12, 2012 inclusive, the tax imposed upon meals pursuant to chapter 64H of the General Laws, as most recently amended by section 157 of chapter 27 of the Acts of 2009, shall be suspended.

Section 3. Reporting requirements imposed upon restaurants by law or regulation, including, but not limited to, the requirements for filing returns required by chapter 62C of the General Laws, shall remain in effect for sales on the days of October 7, 2012 through October 12, 2012 inclusive.

Section 4. On or before June 30, 2013, the commissioner of revenue shall certify to the comptroller the amount of sales tax forgone, as well as new revenue raised from person and corporate income taxes and other sources, pursuant to this Act. The commissioner shall file a report with the joint committee on revenue and the house and senate committees on ways and means detailing by fund the amounts under general and special laws governing the distribution of revenues under Chapter 64H of the General Laws which would have been deposited in each fund, without this act.

Section 5. The commissioner of revenue shall issue instructions or forms, or promulgate rules or regulations, necessary for the implementation of this act.

Section 6. No part of this act shall affect the provisions of chapter 64L of the General Laws, as most recently added by section 60 of chapter 27 of the acts of 2009.