Budget Amendment ID: FY2013-S4-1

OTH 1

Winery Farm Licenses

Mr. Rodrigues moved that the proposed new text be amended by inserting, after section__, the following new section:

 

SECTION__. Section 15F of chapter 138 of the General Laws, as appearing in the 2010 Official Edition, is hereby amended by inserting at the end thereof the following paragraph:-

 

(b). A special license under this section may be granted by the local licensing authorities for a portion of premises that are licensed under §12 of this chapter provided that: (a) the special licensee documents the legal basis for use of the §12 licensed premises; (b) the area in which a special license is approved must be physically delineated from the area remaining under the control of the §12 license-holder; (c) the holder of the special license and not the §12 licensee, shall be solely liable for all activities that arise out of the special license; and (e) the special license holder shall not pay any consideration, directly or indirectly, to the §12 license holder for the access to or use of the §12 licensee’s premises.”.


Budget Amendment ID: FY2013-S4-2

OTH 2

Title V Tax Credit Reform

Mr. Rodrigues moved that the proposed new text be amended by inserting, after section__, the following new section:-

 

"SECTION__. Section 6(i) of Chapter 62 of the General Laws, as so appearing in the 2008 Official Edition, is hereby amended by striking in line 198 the figure “$15,000” and inserting in place thereof the following:-- “$25,000”; and, by striking in line 201 the figure “$1,500” and inserting in place thereof the following:-- “$4,000”; and by striking in line 203 the figure “$6,000” and inserting in place thereof the following:-- “$10,000.”"


Budget Amendment ID: FY2013-S4-4

OTH 4

Head Injury Trust Fund

Ms. Chandler and Messrs. Eldridge, Michael O. Moore, Joyce and McGee moved that the proposed new text be amended by inserting the following section:- “SECTION 77A. Section 20 of chapter 90, as appearing in the 2010 Official Edition, is hereby amended by striking out, in line 69, the figure $30, and inserting in place thereof the following figure:- $37.50.”; and

by inserting after section 78 the following section:-

“SECTION 78A. Section 24 of said chapter 90, as so appearing, is hereby amended by striking out, in lines 16 and 761, each time it appears, the figure $150 and inserting in place thereof the following figure:- $187.50.”


Budget Amendment ID: FY2013-S4-6-R1

Redraft OTH 6

Adding Public Agencies and Entities to Efficient Lighting Statutes

Mr. Hart moved that the proposed new text be amended in section 34A of chapter 164 of General Laws as so appearing, is hereby amended by adding after the word “town”, the following words: “or any other public or quasi public agency or entity”; and in section 34A of such chapter 164 as so appearing, is hereby further amended by inserting after the word "municipality" in lines 12, 13, 29, 31, 35, 37, 44, 48, 52, 57 both times it appears 60, 65, and 70 the following:- or any other public or quasi public angency or entity


Budget Amendment ID: FY2013-S4-7

OTH 7

Charitable Giving

Ms. Chandler and Mr. Michael O. Moore, Ms. Creem, Ms. Clark, Mr. Wolf, Ms. Spilka and Messrs. Knapik, Eldridge, Rosenberg and Finegold moved that the proposed new text be amended by inserting, after section___, the following new section:-

"SECTION___. Subsection (f) of section 1 of chapter 62 of the General Laws, as appearing in the 2010 Official Edition, is hereby amended by inserting after the first sentence the following sentence:- "For purposes of clause (1), the making of a financial contribution, gift, bequest, donation or any other financial instrument or pledge in any amount or the donation or loan of any object of any value, or any combination of the foregoing, qualifying for deduction as a charitable contribution under section one hundred seventy (a) of the Code to any corporation, foundation, organization or institution, which is exempt from taxation under the provisions of section five hundred and one (c)(3) of the Code, shall not be used in any manner to determine domicile in the commonwealth or any other jurisdiction."


Budget Amendment ID: FY2013-S4-8-R2

2nd Redraft OTH 8

ELIGIBILITY FOR COOPERATIVE HOUSING CORPORATIONS

Messrs. Tarr and Finegold moved that the proposed new text be amended by inserting, after section ___, the following new sections:-

“SECTION__. Section 4 of chapter 157B of the General Laws, as appearing in the 2010 Official Edition, is hereby amended by inserting after the definition of “by-laws” the following definition:-

“Community of interest”, a cooperative corporation or corporation organized as a cooperative under the general laws for the purpose of providing or furnishing residential housing for a communal purpose; provided however, that a statement of communal purpose, in sufficient detail so that a reasonable person may understand such purpose, shall be included in the original articles of organization of such corporation or added to the articles of such corporation as set forth in subsection (g) of section 10 by amendment approved by 60 per cent of the stockholders.

SECTION__. Section 10 of said chapter 157B, as so appearing, is hereby amended by striking out subsection (g) and inserting in place thereof the following subsection:-

(g) standards for eligibility to become a stockholder, provided that such standards reasonably relate to: (1) the capacity to satisfy the stockholder’s financial and maintenance obligations with respect to the property; (2) eligibility requirements for financial subsidy programs; (3) the creation of the housing cooperative as a community of interest, provided however, that a detailed statement of the communal purpose and eligibility standards of the community of interest shall be contained within the articles of organization of the corporation; or (4) requirements with respect to elderly living communities; provided, however, that such standards for eligibility shall not be discriminatory in intent or application and shall comply with section 4 of chapter 151B. This subsection shall govern cooperative housing arrangements formed under chapter 157B or otherwise.

SECTION__. Within 90 days of the effective date of section [elig. for coop housing], the state secretary shall send written notice to each corporation organized under chapters 156D or 157B of the General Laws of the requirement for it to file, as applicable, articles of organization that contain the information required in paragraph (2) of subsection (g) of section 10 of chapter 157B of the General Laws.”


Budget Amendment ID: FY2013-S4-9

OTH 9

INCOME TAX REDUCTION

Messrs. Tarr, Knapik and Hedlund moved that the proposed new text be amended by inserting, after section __, the following new section:-

“SECTION__.  Chapter 62 of the General Laws, as appearing in the 2010 Official Edition, is hereby amended by striking Section 4(b) in its entirety and inserting in place thereof the following:-

Section 4(b) “Part B taxable income shall be taxed at the rate of 5.3 per cent for tax years beginning on or after January 1, 2002; provided however that Part B taxable income shall be taxed at:

-5.2 per cent for the tax year beginning on January 1, 2013;

-5.1 per cent for the tax year beginning on January 1, 2014; and

-5.0 per cent for tax years beginning on or after January 1, 2015.”


Budget Amendment ID: FY2013-S4-10-R1

Redraft OTH 10

Relative to Unemployment Insurance

Mr. Brownsberger moved that the proposed new text be amended by inserting the following new section:-

Section XXX.  Section 13 of Chapter 151A of the General Laws is hereby amended in the first paragraph by inserting after the words “commissioner may prescribe,” the following: “provided that employers whose contribution totals less than $500 per year shall be required to report annually rather than quarterly,”


Budget Amendment ID: FY2013-S4-11

OTH 11

POSTPONEMENT OF FAS 109 DEDUCTION

Messrs. Tarr and Knapik moved that the proposed new text be amended by striking out Section 95 in its entirety.


Budget Amendment ID: FY2013-S4-12

OTH 12

Relative to Other Post-Employment Benefits Commission Membership

Mr. Brownsberger moved that the proposed new text be amended by adding the following section:

 

"SECTION  X.  Section 58 of Chapter 176 of the Acts of 2011 is hereby amended by striking out the figure "2" after the words "retirement systems," and inserting in place thereof the figure "3"; and by striking out the figure "2" after the words "members of the house of representatives, 1 of whom shall be appointed by the minority leader;" and inserting in place thereof the figure "3".


Budget Amendment ID: FY2013-S4-15

OTH 15

Cell Phone Sales Tax

Messrs. Knapik, Tarr, Eldridge and Michael O. Moore moved that the proposed new text be amended by adding at the end thereof, the following new section:-

 

SECTION XX.  Section 1 of chapter 64H of the General Laws, as appearing in the 2008 Official Edition, is hereby amended by inserting after the word ‘services.’ in line 204 the following new sentence: - In the case of the sale by a vendor of a mobile telecommunications device with mobile telecommunications services, the tax shall be imposed upon the sales price of the mobile telecommunications device.


Budget Amendment ID: FY2013-S4-17

OTH 17

Process Piping

Messrs. Hart and Michael O. Moore and Ms. Clark and Mr. McGee moved that the proposed new text be amended by adding the following sections:

 

SECTION XX. The eleventh paragraph of section eighty-one of chapter one hundred forty-six of 1 the General Laws, as appearing in the 2006 Official Edition, is hereby amended by inserting after the words “pumping equipment” the following:-   , vacuum and pneumatic systems, oil and petroleum products, ice making machinery, air conditioning  equipment, and piping systems used for the conveyance and storage of Category M liquids, as defined in ASME B31.3 Process Piping manual, and high pressure systems over 150 psig or hazardous industrial type gases used in processes, biopharama manufacturing or semi-conductor manufacturing; provided, however, that such work shall not include the work performed by a licensed plumber as determined by the laws and regulations relating to that profession; and provided further, that nothing in this section shall be construed to supersede Chapter 142.

 

SECTION XX. Section eighty-nine of said chapter one hundred forty-six is hereby further amended by inserting at the end thereof the following:

 

Whoever prevents or attempts to prevent any inspector from entering on any premises in the discharge of his duty with respect to section eight-one shall be punished by a fine of not less than two hundred and fifty dollars and not more than three thousand dollars, or by imprisonment for not more than three months, or both such fine and imprisonment.

 

Any person who permits an unlicensed person to operate engage in pipefitting, as defined in section  eighty-one, shall be subject to a fine of not less than one thousand dollars and not more than three thousand dollars, or by imprisonment for not more than three months, or both such fine and imprisonment.


Budget Amendment ID: FY2013-S4-18

OTH 18

DCR land transfer to Boston

Mr. Hart moved that the proposed new text be amended by inserting the following section:-

 

SECTION XX.

 

Section 1.  For the purposes of this act, the following terms shall have the following meanings, unless the context clearly requires otherwise:

"city”, the city of Boston

"commissioner of the department”, the commissioner of conservation and recreation

“department” the department of conservation and recreation

“property”, a portion of a certain parcel of land, referenced in the Suffolk registry of located in the city of Boston, county of Suffolk, and commonwealth of Massachusetts, also as shown on a prepared by Engineering and dated , and being more particularly described as follows:

 

A strip of land approximately 10’ feet wide running parallel to Columbia Road from Preble Circle to I Street in the south boston section of the city of Boston. Said parcel of land containing approximately square feet. Subject to restrictions and easements of record.

 

Section 2.  Notwithstanding the provisions of sections 40E through 40J of chapter 7 of the General Laws or any other general or special law to the contrary, the commissioner of the division, in consultation with the commissioner of the department, may convey the property to the city to be under the care, control and custody of the city’s department for certain intended purposes to be more particularly described in section 4 of this act.

 

The conveyance shall be subject to restrictions and easements of record.

 

Section 3.   The department intends to convey, and the city intends to acquire, by deed with approval as to the form by their respective legal counsels, any and all fee and non- fee interests associated with the property authorized under this act, and the city shall pay no monetary consideration to the commonwealth. The city shall be responsible for survey and other expenses relating to the conveyance of the property.

 

Section 4.  After closing of the authorized conveyance, the city intends to use the property for certain municipal purposes, including but not limited to provide parking to those living and visiting the subject area so as to participate and enjoy the open space and  recreation areas adjacent thereto and provided whose construction or use will be subject to all applicable laws and requirements of component jurisdiction.

 

Section 5.  This act shall supersede or revoke any and all rights to the property granted or authorized by any other acts or resolves of the General Court.


Budget Amendment ID: FY2013-S4-19

OTH 19

Parcels of Land in Shrewsbury

Mr. Michael O. Moore moved that the proposed new text be amended by inserting after section 104 the following section:-

“SECTION 104A.  Notwithstanding sections 40E to 40J, inclusive, of chapter 7 of the General Laws, the commissioner of capital asset management and maintenance, on behalf of and in consultation with the secretary of health and human services and the commissioner of mental health, may convey  to the town of Shrewsbury 2 portions of a parcel of land located on Lake street and adjacent to the Irving A. Glavin Regional Center. The parcel was conveyed to the commonwealth by deed dated April 30, 1890 and recorded in the Worcester district registry of deeds in book 1324, page 244.  The portions to be conveyed are shown as “Rural AA” on a draft plan entitled “Glavin Rezoning Proposal” dated January 12, 2011 and prepared by the town of Shrewsbury engineering department. The division shall convey the first portion, located on the westerly side of Lake street containing approximately 15 acres and currently leased to the town of Shrewsbury and used for soccer playing fields. The town shall designate that portion of the parcel for recreational use. The division shall convey the second portion, currently designated as agricultural land, located on the easterly side of Lake street and containing approximately 54 acres to the town of Shrewsbury to be designated for municipal use. The portions of the parcel are more particularly shown on a plan entitled “Lake St.-Glavin Center Proposed Zoning Districts” dated February 28, 2011 prepared by the town engineering department. The exact size and boundaries of the land to be conveyed shall be determined by the commissioner of capital asset management and maintenance, in consultation with the secretary of health and human services, the commissioner of mental health and the town of Shrewsbury, after completion of a survey. The conveyances shall be by deed without warranties or representations by the commonwealth.

(b) The consideration for each of the conveyances authorized in subsection (a) shall be $1; provided, however, that the town of Shrewsbury and its successors and assigns shall be responsible for all costs and expenses including, but not limited to, costs associated with any engineering, surveys and deed preparation.

(c) A deed executed pursuant to this section and any agreements entered into pertaining to the transfers shall, with respect to the first portion of the parcel, include a provision restricting the use of the property by the grantee and the grantee’s tenants, licensees, successors and assigns to recreational use and, with respect to the second portion of the parcel, include a provision restricting the use of the property by the grantee and the grantee’s tenants, licensees, successors and assigns to municipal use as each such use shall be determined by the commissioner of capital asset management and maintenance.  The deed and any other agreements shall further provide that if either portion of the partial shall be used for any other purpose, that portion, after notice and an opportunity to cure, shall revert to the commonwealth.”


Budget Amendment ID: FY2013-S4-23-R1

Redraft OTH 23

Architect of the State House

Ms. Spilka moved that the proposed new text be amended in section 20 of chapter 6 of the General Laws, as inserted by SECTION 6, by inserting after subsection (h) the following new subsections:-

 

“(i) The governor shall select an architect of the state house from a list of 3 nominees submitted by the nominating committee pursuant to this section. The governor shall appoint the architect within 30 days after receiving the list of nominees. The architect shall be appointed to serve for a term of 5 years or until a successor is appointed.

 

The nominating committee shall consist of 7 members, 2 of whom shall be members of the senate appointed by the senate president, 1 of whom shall be a member of the senate appointed by the senate minority leader, 2 of whom shall be members of the house of representatives appointed by the speaker of the house, 1 of whom shall be a member of the house of representatives appointed by the minority leader of the house of representatives, and 1 of whom shall be appointed by the governor. The members of the nominating committee shall serve without compensation.

 

Before the expiration of the term of the architect or upon a vacancy in the position, the nominating committee shall request and receive 5 nominations for the selection of the architect from the Massachusetts chapter of the American Institute of Architects. The nominating committee shall review all nominations in consultation with the Massachusetts Historical Commission and select 3 nominees who are residents of the commonwealth and have achieved fellow status within the American Institute of Architects.  With the names of the 3 nominees, the nominating committee shall submit to the governor biographical and professional information about each nominee along with supporting representative material that shows why the nominee is deserving of appointment as the architect of the state house

 

(j) The architect of the state house shall be an honorary position and the person appointed shall receive no remuneration and shall not be considered a state official or employee for such person’s service. The architect of the state house shall be an advocate for the physical, historic, and aesthetic nature of the state house and seek to raise the consciousness of all people to a greater appreciation of the architecture and architectural history of the state house and other architecturally significant public buildings in the commonwealth.”


Budget Amendment ID: FY2013-S4-24

OTH 24

Bundled Cell Phone Taxation

Messrs. Ross, Knapik, Hedlund and Tarr moved that the proposed new text be amended by inserting, after SECTION XX, the following new section:-

“SECTION XX. Section 1 of chapter 64H of the General Laws, as so appearing, is hereby amended by inserting after the word ‘services.’ in line 204 the following new sentence:-‘In the case of the sale by a vendor of a mobile telecommunications device with mobile telecommunications service, the tax shall be imposed upon the sales price of the mobile telecommunications device.’”


Budget Amendment ID: FY2013-S4-25-R1

Redraft OTH 25

ABCC Drink Special Study

Messrs. Ross, Knapik, Hedlund and Tarr moved that the proposed new text be amended  by inserting, after SECTION XX, the following new sections:-

“SECTION AA. Section 24 of chapter 138 of the General Laws, as appearing in the 2010 Official Edition, is hereby amended by adding, in line 17, after the words “quantities thereof”, the following:-

‘; provided, further, that no regulation promulgated as a result of this section shall prohibit the practice of selling, offering to sell or delivering to any person or group of persons any drinks at a price less than the price regularly charged for such drinks for a period longer than 48 hours, except at private functions not open to the public.

SECTION BB. Notwithstanding any general or special law to the contrary, the alcoholic beverages control commission shall, 1 year after the effective date of SECTION AA, conduct an investigation and study as to of the impacts of said section. The commission shall report the results of its investigation and study, together with drafts of legislation, if any, necessary to carry its recommendations into effect, by filing the same with the clerks of the senate and house of representatives, who shall forward the same to the joint committee on consumer protection and professional licensure on or before December 31, 2013.’”

“SECTION CC. Section 106 of chapter 194 of the acts of 2011 is hereby amended by inserting after the second sentence the following sentence:-

‘In addition, the alcohol beverages control commission shall also investigate and report on the possibility of promulgating regulations allowing for the practice of selling, offering to sell or delivering to any person or group of persons any drinks at a price less than the price regularly charged for such drinks for a period longer than 48 hours, except at private functions not open to the public.’


Budget Amendment ID: FY2013-S4-26

OTH 26

Motor Vehicle Excise Tax E-Billing

Ms. Spilka and Messrs. Tarr, Michael O. Moore and Brownsberger and Ms. Clark, Ms. Donoghue and Ms. Creem moved that the proposed new text be amended by inserting at the end thereof the following new sections:-

 

“SECTION XXX. Section 3A of chapter 60 of the General Laws, as appearing in the 2010 Official Edition, is hereby amended by inserting the following subsection:-

 

(e) The collector may issue an electronic bill or notice for any other tax, excise, betterment or assessment committed by the assessors under a voluntary electronic billing program established for such tax, excise, betterment or assessment in the manner set forth in subsection (b). The electronic bill or notice issued under the program must meet the standards required by law for such tax, excise, betterment or assessment bills or notices.

 

SECTION XXX. Section 2 of chapter 60A of the General Laws, as appearing the 2010 Official Edition, is hereby amended by striking out, in lines 35-39, the following words:-

 

"All tax notices sent to owners of vehicles notifying said owners of the amount of excise tax due and the due date shall indicate the owner’s license to operate number as appearing on the registration application, renewal application or amended registration as provided in section two of chapter ninety.”


Budget Amendment ID: FY2013-S4-27-R1

Redraft OTH 27

Children, Youth and Families Task Force Representation

Mr. Rodrigues and Ms. Chang-Diaz and Mr. DiDomenico and Ms. Jehlen and Mr. Brownsberger moved that the proposed new text be amended in section 151 by striking out, in line 2176, the figure “6” and inserting in place thereof the following figure:- “12”; and

 

in said section 151, by striking out, in lines 2183 and 2184, the words "and 2 of whom shall be advocates for children, youth and families" and inserting in place thereof the following words:- "2 of whom shall be consumers or parents of consumers of services provided by the executive office of health and human services; 4 of whom shall be representatives of a variety of executive office of health and human services providers who have a working knowledge of the programmatic and operational requirements associated with implementing confidentiality requirements and informed consent policies; and 2 of whom shall have expertise in providing legal services to children and families seeking state services".

 


Budget Amendment ID: FY2013-S4-28-R3

3rd Redraft OTH 28

Executive Compensation for Mutual Companies

Messrs. Montigny and Joyce and Ms. Jehlen and Ms. Chang-Diaz moved that the proposed new text be amended by adding, after section 161, the following new section:-

 

“SECTION __.  (a) Chapter 175 of the General Laws is hereby amended by inserting after section 19W the following 3 sections:-

 

Section 19X: (a) A mutual company, as defined by section 19G, shall provide clear, concise and understandable disclosure of all compensation awarded to, earned by or paid to the named executive officers or directors designated in subsection (b).  Mutual companies shall conspicuously publish disclosure in a format readily accessible to members.

 

(b) For the purposes of this section and section 19Z, a “named executive officer or director” shall mean (i) a person serving as a company’s principal or chief executive officer or acting in a similar capacity during the last completed fiscal year regardless of compensation level, (ii) a person serving as a company’s principal or chief financial officer or acting in a similar capacity during the last completed fiscal year regardless of compensation level, (iii) a company’s 3 most highly compensated executive officers other than the chief executive officer and chief financial officer who were serving as executive officers at the end of the last completed fiscal year, (iv) up to 2 additional persons for whom disclosure would have been provided under clause (iii) but for the fact that the individual did not serve as an executive officer of the company at the end of the last completed fiscal year; and (v) a company’s directors.

 

Section 19Y. (a)(1) A majority of directors at a mutual company, as defined by section 19G, shall be independent directors.

 

(2) No director shall qualify as independent unless the board of directors affirmatively determines that the director has no direct material relationship with the mutual company and is not a partner, shareholder or other officer of an organization that has a material relationship with the company.

(b) (1) A mutual company, as defined by section 19G, shall have a compensation committee composed entirely of independent directors..

(2) The compensation committee shall have a written charter stating the committee’s purpose and responsibilities, which, at a minimum, shall be to have the direct responsibility to:

(i) review and approve the mutual company’s goals and objectives relevant to the chief executive officer’s compensation, evaluate the chief executive officer’s performance in light of those goals and objectives and, either as a committee or together with the other independent directors, determine and approve the chief executive officer’s compensation level based on this evaluation; and (ii) make recommendations to the board with respect to non-chief  executive officer compensation and incentive compensation and equity based plans that are subject to board approval.

 

(c) The commissioner of insurance shall promulgate regulations utilizing industry best practices to define the term “independent” as used in subsections (a) and (b), provided however that a director shall not be considered independent if the director: (i) is, or has been within the last 3 years, an employee of the mutual company, or an immediate family member is, or has been within the last 3 years, an executive officer, of the mutual company; (ii) has received, or has an immediate family member who has received, during any 12-month period within the last 3 years, more than $120,000 in direct compensation from the mutual company, other than director and committee fees and pension or other forms of deferred compensation for prior service, provided such compensation is not contingent in any way on continued service; (iii) is a current employee, or an immediate family member is a current executive officer, of a company that has made payments to, or received payments from, the mutual company for property or services in an amount which, in any of the last 3 fiscal years, exceeds the greater of $1,000,000 or 2 per cent of such other company’s consolidated gross revenues; or (iv) is or an immediate family member is, or has been within the last 3 years, employed as an executive officer of another company for which any of the mutual company’s present executive officers at the same time serves or served on that company’s compensation committee.

The commissioner shall update such regulations as necessary.

Section 19Z.  The commissioner of insurance shall promulgate regulations requiring that a mutual holding company, at least once every 3 years, include with a proxy, consent, authorization, solicitation or notice of the annual meeting of a mutual holding company a separate resolution subject to a non-binding vote to approve or disapprove the compensation of the named executive officers or directors.”; and

by inserting after section 155 the following 2 sections:-

“SECTION 156.  Under section 19Y of chapter 175 a majority of directors at a mutual company shall be independent directors not later than January 1, 2017.

SECTION 157.  Under section 19Y of chapter 175, a mutual company shall have a compensation committee composed entirely of independent directors not later than January 1, 2017.”.

 


Budget Amendment ID: FY2013-S4-29

OTH 29

FIRST OFFENDER PROSTITUTION SOLICITATION PROGRAM

Mr. Montigny moved that the proposed new text be amended after Section 161, the following new Section:-

SECTION ____.  Chapter 276 of the General Laws is amended by inserting after Section 87A, the following new Section 87B:-

Section 87B. (a) Prior to the disposition, the court shall have the authority to divert defendants charged with a first offense of sections 8 and 53A (a) or (b) of chapter 272 of the General Laws to a first offender prostitution solicitation program.  The court shall continue the matter while the defendant fulfills the requirements of the program and retain jurisdiction pending the defendant’s completion of the program.

(b)  The court shall determine if the defendant is eligible to participate in the first offender prostitution prevention program established under this section.  The defendant shall not be eligible if the court determines that;

(1) the defendant was convicted, admitted sufficient facts to a previous violation of sections 8 or 53A of chapter 272 or a similar offense under the laws of another state.;

(2) the defendant was previously admitted to a first offender prostitution prevention program pursuant to this section;

(3) the defendant has been charged with a violation of sections 8 or 53A of chapter 272 or a similar offense under the laws of another state and is awaiting adjudication of said offense;

(4) the defendant has been charged with, convicted or admitted sufficient facts to a violation of section 50 or 51 of Chapter 265;

(5) the defendant is a registered sex offender pursuant to Chapter 6 of the General Laws or pursuant to the laws of another jurisdiction;

(c)  A first offender prostitution solicitation program established under this section must:

(1)  provide each participant with information, counseling, and services relating to:

(i) the negative impact of commercial sex and sex trafficking on victims;

(ii) the negative impact of commercial sex and sex trafficking on communities;

(iii) health risk involved in prostitution including the risk of sexually; transmitted diseases, and issues relating to mental health, substance abuse and sexual addiction;

(iv) the legal consequence to the defendant; and

(v)classroom instruction related to the prevention of prostitution and issues organized crimes and the sex industry.

.

(2) Employ persons or solicit volunteers that may include, but not be limited to:

(i)  health care professionals;

(ii)  psychologists;

(iii)  licensed social worker or counselors;

(iv)  former prostitutes;

(v)  members of a neighborhood association or community that is adversely affected by the commercial sex trade or trafficking of persons; or

(vi)  employees of a nongovernmental organization specializing in advocacy or laws related to sex trafficking or human trafficking or in providing services to victims of those offenses.

(3) Establish and publish local procedures to promote maximum participation of eligible defendants in programs established in the county or municipality in which the defendants reside.

(4)  allow any participant to withdraw from the program at any time before a trial on the merits has been initiated;

(4)  Certify to the court that the defendant has successfully completed the requirements of the program or has failed to complete or has withdrawn from the program.

(d)  Upon successful completion of the program the court shall dismiss the charge against the defendant.  Upon dismissal the court may ordered the record of the defendant sealed.  A dismissal under this section shall be considered a first offense in a subsequent prosecution in determining eligibility under subsection (b).

(e) The court shall assess a fee of $750 for participation in the first offender prostitution solicitation program. The court shall not waive the fee but may reduce the fee based on a determination by probation that the defendant cannot pay the entire fee. The fee shall be distributed as follows;

(1) One third of the fee shall be forward to the non-profit organization certified by the commissioner of probation to conduct said program;

(2) One-third to the Human Trafficking Trust Fund established pursuant to section 66A of chapter 10; and

(3) One-third to the police department that was responsible for the arrest of the defendant.

(f)  The commissioner of probation in consultation with the Anti-Human Traffcking Task Force shall review each non-profit organization that operates a first offender prostitution solicitation program and certify that the program is operating pursuant to the requirements set forth in subsection c of this section.   The commissioner shall notify the administrative office of the trial court of all programs receiving said certification. Only programs certified by the commissioner shall qualify to operate a program under this section.  The commissioner, at his discretion, may decertify a program for good cause at any time and the commissioner shall notify the administrative office of the trial court of said decertification.


Budget Amendment ID: FY2013-S4-31

OTH 31

Prohibition on Use of State Funds

Messrs. Montigny and Tarr moved that the proposed new text be amended bill by inserting, after Section 161, the following new section:-

“SECTION _____.  Section 29J of said chapter 29, as appearing in the 2010 Official Edition, is hereby amended by adding the following sentence:-  As used in this section, “state agency” includes an institution of public higher education or an association of the trustees of such institutions, and “state funds” includes all funds that state agencies and authorities are authorized to receive and expend by virtue of the powers granted to them under their enabling statutes, including trust funds under the control of such institutions.”


Budget Amendment ID: FY2013-S4-32

OTH 32

INCREASED TRANSPARENCY AND PROTECTION OF STATE MONEY

Messrs. Montigny and Eldridge and Ms. Jehlen moved that the proposed new text be amended by inserting, after Section 161, the following new sections:-

 

SECTION____.  (a) Section 14C of Chapter 7 of the General Laws is amended in sub section (a) by striking the definition for “state award” and inserting the following definition:

 

"State award” or “award'’, appropriations, expenditures, grants, tax credit, subgrants, loans, purchase orders, infrastructure assistance and other forms of financial assistance.”

 

(b) Subsection (a) of said section 14C of Chapter 7 is further amended by inserting after the definition of “state award” or “award” the following new definition:

 

“ state award or award requirement” any condition or requirement agreed to by an agency and a recipient that must be fulfilled in order to receive a state award, including, but not limited to job creation, wage, health care and other benefit requirements”

 

(c)  Subsection (b) of said section 14C of Chapter 7 is amended by striking subsections (b) (5) and (6) and inserting in place thereof the following:

 

(5) all state award or award requirements for a recipient to receive a state award

(6) the reports required by section 88 of chapter 62C; and

(7) any other relevant information specified by the secretary.”

 

SECTION_____.  Chapter 7 of the General Laws is further amended by inserting after section 14C the following new section;

 

“14D. (a) The secretary shall have the authority to enforce the provisions of any state award or award requirement, as defined by section 14C of this chapter, entered into by an agency and a recipient.

 

(b) The secretary shall, at the end of each taxable year, determine whether a recipient of a state award has fulfilled any and all state award or award requirements.

 

(c)  If the secretary determines that a recipient has failed to fulfill any state award or award requirement, the secretary shall recapture any state award or award received by a recipient.  The secretary shall notify the recipient in writing of the recapture of the state award or award.  The secretary shall notify the state auditor and inspector general of his intent to recapture said award.

 

(d)  Within 10 days of the notification, the recipient may request a hearing before the secretary,

The secretary, within 30 days shall schedule a hearing on the issue of recapture.  The recipient shall be allowed to present evidence of the recipient’s ability to fulfill the state award or award requirement, including but not limited to;

 

(i) economic conditions or factors;

(ii) natural disasters or events

(iii)     any other factor or condition affecting the recipient’s ability to fulfill the state   award or award requirement.

 

(e)   The Superior Court shall have jurisdiction over all matters in law and in equity arising under this section, including but not limited to action to enforce the recapture of state awards or awards and appeals of the decision of the secretary.”


Budget Amendment ID: FY2013-S4-33

OTH 33

Transparency and Accountability for Discretionary Tax Credits

Messrs. Eldridge, Kennedy, Donnelly, Pacheco and Montigny moved that the proposed new text be amended by inserting, after Section 161, the following new Section:-

 

SECTION XXX:

 

(a)Section 1 of chapter 62C of the General Laws is hereby amended by adding the following definition:-

“Discretionary tax credit program”: (i) the historic rehabilitation tax credit in section 38R of said chapter 63 and section 6J of said chapter 62; (ii) the life sciences investment tax credit in section 38U of said chapter 63 and subsection (m) of said section 6 of said chapter 62; (iii) the low-income housing tax credit in section 31H of said chapter 63 and section 6I of said chapter 62; (iv) the refundable research credit in subsection (j) of section 38M of said chapter 63; (v) the economic development incentive program in subsection (g) of said section 6 of said chapter 62 and section 38N of said chapter 63; (vi) certified housing development credits of subsection (q) of Section 6 of said Chapter 62 (vii); donated land (conservation) credits of subsection (p) of Section 6 of said Chapter 62; and (viii) any discretionarily awarded tax credits under chapter 62 and 63 established after January 1, 2012.

 

(b)Chapter 62C of the General Laws is hereby amended by adding the following new section:-

 

SECTION 88:  Application for Discretionary Tax Credit Programs

 

(a)Notwithstanding any general or special laws to the contrary, the granting body of each discretionary tax credit program, together with the applicant for a discretionary tax credit, shall complete an application for the tax credit on a form prepared by the granting body. The information required on the application shall include, but is not limited to, the following:

 

(1) A clear written commitment on the part of the applicant to provide a certain benefit to the Commonwealth in exchange for the tax credit, including but not limited to:

 

(i)An estimate of the number of new jobs to be created by the applicant, broken down by full-time, part-time and temporary positions, where applicable;

 

(ii)The average hourly wage to be paid to all current and new employees at the project site, where applicable;

(iii)The type and amount of health care coverage to be provided by the applicant within ninety days of commencement of employment at the project site, including any costs to be borne by the employees, where applicable;

 

(iv)A description of the project to be developed or undertaken, where applicable;

 

(v)The value of any additional private investment to be committed to this project, where applicable;

 

(2) A statement as to whether the discretionary tax credit may reduce employment at any other site controlled by the applicant or its corporate parent, within or without of the Commonwealth, resulting from automation, merger, acquisition, corporate restructuring or other business activity;

 

(b) If the granting body approves the application, it shall send a copy to the commissioner within fifteen days of such approval, which shall be a public record.

 

(c) Approved applications for discretionary tax credit programs shall be posted on the searchable website created in Section 14C of Chapter 7.

 

 

(c) Section 89 of Chapter 62C of the General Laws is hereby amended by adding the following new subsections:-

(c) Notwithstanding any general or special laws to the contrary, each granting body of a discretionary tax credit program shall file a progress report with the commissioner for each discretionary tax credit that has been awarded, no later than May 15 of each year. The report, which shall be a public record, shall include the following information:-

(1) The identity of each taxpayer receiving a discretionary tax credit and from which tax credit program the credit was received;

(2)The amount of the discretionary tax credit awarded and issued for each taxpayer and each project, if applicable;

(3)The date that the authorized tax credit was awarded and issued for each taxpayer and each project;

 

(4)The commitment to provide a certain benefit to the Commonwealth made by the taxpayer, as listed on the initial application required in Section 88 of Chapter 62C;

 

(5)The benefit to the Commonwealth actually provided, including but not limited to:

 

(i)The number of jobs created and lost, broken down by full-time, part-time and temporary positions, where applicable;

(ii)The average wage of the jobs created, where applicable;

(iii)The type and amount of health care coverage provided to the employees at the project site, including any costs borne by the employees, where applicable;

(iv)The status of the development project, where applicable;

(v)The amount of private investment committed to this project, where applicable.

(6)  The comparison of the total employment in the Commonwealth by the recipient's corporate parent on the date of the application and the date of the report, broken down by full-time, part-time and temporary positions;

 

(7)A statement as to whether the use of the discretionary tax credit during the previous fiscal year has reduced employment at any other site controlled by the recipient or its corporate parent, within or without of the Commonwealth as a result of automation, merger, acquisition, corporate restructuring or other business activity;

 

(d)  On all subsequent annual progress reports, the granting body shall indicate whether the recipient taxpayer is still in compliance with its goals.

 

(e) Granting bodies shall file annual progress reports for the duration of the discretionary tax credit, or not less than five years, whichever period is greater.

 

(f) Progress reports for discretionary tax credit programs shall be posted on the searchable website created in Section 14C of Chapter 7.

 

(d) Chapter 62C of the General Laws is hereby amended by adding the following new section:-

Section 90:  Review and Enforcement of Discretionary Tax Expenditure

(a)The granting body of the discretionary tax expenditure shall have access at all reasonable times to the project site and the records of the recipient taxpayer in order to monitor the project and to prepare progress reports. The granting body shall commit the resources necessary to audit compliance and verify the accuracy of progress reports.

 

(b)A recipient taxpayer that fails to provide the granting body with the information or access required under paragraphs (a) of this section shall be subject to a fine of not less than $500 per day to commence within ten working days after the May 15 deadline, and of not less than $1,000 per day to commence twenty days after such deadline.

(c) For recipient taxpayers that have made a job creation commitment in their initial application,

 

(1)at least 90% of such job creation goal shall be fulfilled within two years of the date of discretionary tax credit and maintained as long as the discretionary tax credit is in effect, or five years, whichever is longer.

 

(2)the recipient taxpayer must maintain at least 90% of its total employment in the Commonwealth as long as the discretionary tax credit is in effect, or not less than five years, whichever is longer.

(d) Notwithstanding any general or special laws to the contrary, if the requirements under paragraphs (i) or (ii) of subsection (c) are not fulfilled, the granting body shall recapture the discretionary tax credit from the recipient taxpayer as follows:

 

(1)The state shall recapture the total amount of the discretionary tax credit provided.

 

(2)The granting body shall declare the tax credit null and void, and shall provide notice to the recipient taxpayer of its intent to recapture the discretionary tax credit and state the reasons and amount to be recaptured. This notice shall be a matter of public record, and should be posted with the initial application and progress report(s) on the searchable website created in Section 14C of Chapter 7. The recipient taxpayer shall remit to the granting body such amount within 60 calendar days of the date of such notice.

 

(3) Recipient taxpayers that have defaulted on their agreement and had their discretionary tax credit recaptured shall be barred from applying for any discretionary tax credit or economic development subsidy in the Commonwealth for a period not less than 5 years.


Budget Amendment ID: FY2013-S4-34

OTH 34

Massachusetts Convention Center Authority

Messrs. Hart and McGee moved that the proposed new text be amended by adding the following section:-

 

 

Section __. Notwithstanding anything in Section 3(g) of said Chapter 152 to the contrary, in addition to the construction and development of an expansion to the hotel located in the northeast corner of the convention center development area, as defined in said Chapter 152, not more than seven additional hotels may be constructed and developed within a BCEC Hotel Zone, so called, within the city of Boston, such BCEC Hotel Zone to include the portion of the convention center finance district located south of Summer Street and east of Fort Point Channel, provided that (i) such hotels shall include not more than a total of 2700 rooms, including not more than one additional headquarters hotel, so called, with not more than 1200 rooms; and (ii) the developer or operator of each such hotel shall enter into a contract with the Massachusetts Convention Center Authority with provisions regarding the cooperative marketing, pricing and use of such hotels to encourage the use of the Boston convention and exhibition center and incorporating community input from the neighborhoods surrounding the BCEC Hotel Zone.

 

Section __. In accordance with Section 38N of Chapter 190 of the Acts of 1982, as amended, capital facility projects described in the report titled “Top 5 Initiative - Phase 1 Feasibility Study and Program,” dated May 16, 2012 and filed with the clerks of the senate and house of representatives and the senate and house committees on ways and means, are hereby authorized. Said capital facility projects and the acquisition of lands for the purpose of said projects are facilities of the Authority and may be funded pursuant to Section 10(c)(iv) of Chapter 152 of the Acts of 1997, as amended.


Budget Amendment ID: FY2013-S4-35

OTH 35

Tax Deductions for Contributions to College Savings Plans

Messrs. Knapik, Tarr and Ross moved that the proposed new text be amended by adding at the end thereof, the following new section:-

 

SECTION XX. Paragraph (a) of Part B of section 3 of chapter 62 of the General Laws, as most recently amended by section 42 of chapter 139 of the acts of 2006, is hereby further amended by adding the following paragraph:- (16)  Contributions to qualified tuition program under Section 529 of the Code, such as the U.Fund or the U.Plan offered through the Massachusetts Educational Financing Authority; but in the case of a single person, a married person filing a separate return or a head of household the deduction shall not exceed $500, and in the case of a married couple filing a joint return, the deduction shall not exceed $1,000.


Budget Amendment ID: FY2013-S4-36

OTH 36

Sales Tax Reduction

Messrs. Tarr, Knapik and Hedlund moved that the proposed new text be amended by inserting after section _ the following 4 sections:-

 

“SECTION __. Section 2 of chapter 64H of the General Laws, as appearing in the 2010 Official Edition, is hereby amended by striking the words “6.25 per cent” and inserting in place thereof the words “5.6 per cent”, effective August 1, 2012.

 

SECTION__. Section 2 of said chapter 64H, as so appearing, is hereby amended by striking the words “6.25 per cent” and inserting in place thereof the words “5 per cent”, effective August 1, 2013.

 

SECTION __. Section 2 of Chapter 64I of the General Laws, as appearing in the 2010 Official Edition, is hereby amended by striking the words “6.25 per cent” and inserting in place thereof the words “5.6 per cent”, effective August 1, 2012.

 

SECTION __. Section 2 of said chapter 64I, as so appearing, is hereby amended by striking the words “6.25 per cent” and inserting in place thereof the words “5 per cent”, effective August 1, 2013.”


Budget Amendment ID: FY2013-S4-37-R1

Redraft OTH 37

Massport Police Jurisdiction

Messrs. Hart, Joyce and Brownsberger moved that the proposed new text be amended by adding the following section:-

 

SECTION XX. Section 110 of Chapter 205 of the Acts of 1996 is hereby amended in the first sentence by inserting after the words “Massachusetts Port Authority properties” the following:-

 

“provided, however the Boston Police Department shall have concurrent jurisdiction with the department of the state police in all Massachusets Port Authority properties located within the city of Boston except those properties exclusive to maritime and aviation operations, and a memorandum of understanding shall be executed, as appropriate and in the interest of public safety, upon consultation with the Massachusetts Port Authority, between the Massachusetts Port Authority,  department of state police and the Boston Police Department that shall include, but not limited to, procedures involving; (i) assignment of officers; (ii) first responder calls and E911 dispatch; (iii) emergencies occuring on Massachusetts Port Authority properties; (iv) criminal investigations of incidents and crimes; (v) arrests and processing of individuals taken into custody"


Budget Amendment ID: FY2013-S4-39

OTH 39

Commission on Chronic Obstructive Pulmonary Disorder

Ms. Fargo moved that the proposed new text be amended by inserting, after section __, the following new section:-

“SECTION XX. Notwithstanding any general or special law to the contrary there is hereby established a special commission for the purpose of conducting an investigation and study of strategies to promote public awareness and increase knowledge of the causes of chronic obstructive pulmonary disease (COPD), the importance of early diagnosis, effective prevention strategies, and disease management. Said special commission shall determine what existing resources are currently being utilized, if there exists a solid scientific base of knowledge concerning COPD through surveillance, epidemiology, and research, and whether there is a need for improving the quality and accessibility of existing community-based COPD services. Said special commission shall consist of the Chairmen of the Joint Committee on Public Health or their designee; the Commissioner of the Department of Public Health or his designee; the Secretary of the Executive Office of Elder Affairs or his designee; a patient representative; a representative of the American Lung Association; a pulmonologist; a respiratory therapist; and a representative of the health insurance industry. Said special commission shall report, in writing the results of said study together with its recommendations, if any, not later than December 31, 2013.”


Budget Amendment ID: FY2013-S4-40-R1

Redraft OTH 40

Meals Tax Holiday

Messrs. Tarr, Moore and Knapik moved that the proposed new text be amended by inserting, after section__, the following new section:-

“SECTION__.  Notwithstanding any general or special law to the contrary, for the days of October 7-12, 2012, an excise tax shall not be imposed upon meals purchased in restaurants, as those terms are defined in Section 6 of Chapter 64H of the General Laws, as appearing in the 2010 Official Edition.

Notwithstanding any general or special law to the contrary, for the days of October 7-12, 2012, a restaurant in the commonwealth shall not add to the sales price or collect from a customer an excise upon sales of meals.  The commissioner of revenue shall not require any restaurant to collect and pay excise upon sales of meals purchased on October 7-12, 2012.  An excise erroneously or improperly collected during the days of October 7-12, 2012 shall be remitted to the department of revenue.

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 7-12, 2012.

On or before December 31, 2012, 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 section.  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 section.

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

Eligible sales of meals purchased in restaurants are restricted to October 7-12, 2012.

The provisions of this section shall not be applicable to the local option meals excise tax under Section 1-6 of Chapter 64L of the General Laws, as appearing in the 2010 Official Edition, which shall remain in full force and effect on October 7-12, 2012.”


Budget Amendment ID: FY2013-S4-42

OTH 42

Permanent Sales Tax Holiday

Messrs. Tarr and Knapik moved that the proposed new text be amended by inserting, after section ___, the following new sections:-

“SECTION__. Chapter 64H of the General Laws, as appearing in the 2010 Official Edition, is hereby amended by inserting, after section 6, the following:-

Section 6A. The commissioner of revenue is hereby authorized and directed to annually designate, by July 15 of each calendar year, a two-day weekend in August during which no excise shall be imposed upon non-business sales at retail in the commonwealth of tangible personal property, as defined in section 1 of this chapter, but for the purposes of this section, tangible personal property shall not include telecommunications, gas, steam, electricity, motor vehicles, boats, meals, or any single item whose price is in excess of $2,500.

For the days designated by the commissioner pursuant to the provisions of this section, a vendor in the commonwealth shall not add to the sales price or collect from any non-business purchaser an excise upon sales at retail of tangible personal property, as defined in section 1 of this chapter.  The commissioner of revenue shall not require any vendor to collect and pay excise upon sales at retail of tangible personal property purchased on said designated days.  Any excise erroneously or improperly collected during the designated days shall be remitted to the department of revenue.  This section shall not apply to the sale of telecommunications, tobacco products subject to the excise imposed by chapter 64C of the General Laws, gas, steam, electricity, motor vehicles, motorboats, meals, or any single item whose price is in excess of $2,500.

When choosing the designated days, the commissioner shall take into consideration the observance of any religious and secular days of observation occurring therein; provided further, that the commissioner shall designate such days so as to maximize the economic benefit to the commonwealth.

Reporting requirements imposed upon vendors of tangible personal property, by law or by 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 for the days designated by the commissioner.

On or before December 31 of each year, the commissioner of revenue shall certify to the comptroller the amount of sales tax forgone, as well as new revenue raised from personal and corporate income taxes and other sources, because of this act.  The commissioner shall issue a report, detailing by fund the amounts under general and special laws governing the distribution of revenues under this chapter which would have been deposited in each fund, without this act.

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


Budget Amendment ID: FY2013-S4-43

OTH 43

Tax Exemption for a Taxpayer Supporting an Elderly Relative

Messrs. Knapik, Tarr, Ross, Hedlund, Finegold and Joyce moved that the proposed new text be amended by adding at the end thereof, the following new sections:-

 

Section XX. Subparagraph (1) of paragraph (b) of Part B of section 3 of chapter 62 of the General Laws, as appearing in the 2008 Official edition, is hereby amended by adding the following clause:- (D) an additional exemption of $3,500 if the taxpayer provided more than one-half of the support for an elderly relative who has attained at least the age of 70, if the elderly relative resided with the taxpayer for more than 8 months of the taxable years and that the adjusted gross income of the taxpayer does not exceed $60,000 for the year in which the exemption is being claimed.

 

Section XX. Subparagraph (2) of said paragraph (b) of said Part B of said section 3 of said chapter 62, as so appearing, is hereby amended by adding the following clause:- (D) an additional exemption of $3,500 if the taxpayer provided more than one-half of the support for an elderly relative who has attained at least the age of 70, if the elderly relative resided with the taxpayer for more than 8 months of the taxable year and that the adjusted gross income of the taxpayer does not exceed $60,000 for the year in which the exemption is being claimed.


Budget Amendment ID: FY2013-S4-44

OTH 44

Provider Choice

Ms. Clark moved that the proposed new text be amended in section 85, by adding a new section, after section 3 of the proposed Chapter 118I:-

 

"SECTION 3(a). The department shall implement a provider vaccine brand choice program as part of the commonwealth’s universal immunization program pursuant to section 24I of chapter 111; the vaccines for children program operated by the department under the authority of 42 U.S.C. §1396s; and in any other existing or future immunization program for children or adults administered through the state using local, state or federal funds. The vaccine brand choice program shall allow all healthcare providers participating in the state’s immunization programs to select any vaccine licensed by the federal Food and Drug Administration, including any combination vaccine and dosage form, that is (A) recommended by the National Centers for Disease Control and Prevention Advisory Committee on Immunization Practices, and (B) made available to the Department of Public Health by the National Centers for Disease Control and Prevention. The Department of Public Health shall implement all or part of the provider choice system as soon as it is determined to be feasible, provided, however, that the department shall complete full implementation of the system not later than July 1, 2013;"

 

and by adding at the end of section 5 of the proposed Chapter 118I, the following new sentence:-

 

"The department of health rules and regulations adopted shall not limit or infringe on the healthcare provider’s rights to brand choice as established in Section 3 of this legislation".


Budget Amendment ID: FY2013-S4-45

OTH 45

Angel Investment Tax Credit

Messrs. Tarr and Knapik moved that the proposed new text be amended by inserting, after section_, the following new section:-

SECTION__. Section 6 of chapter 62 of the General Laws, as appearing in the 2010 Official Edition, is hereby amended by inserting after subsection (q) the following new subsection:-

(r) (1) As used in this subsection, the following words shall have the following meanings:--

“Angel investor”, a taxpayer who provides financing for the development, refinement, and commercialization of a product or process and other working capital needs.

“Small business”, a business entity physically located in Massachusetts and employing fewer than 100 workers; provided, not less than 51 per cent of the workers are residents of Massachusetts.

“Start-up expenses”, the expenses for the administration and operation of a business prior to the time the business becomes operational.

(2) An angel investor shall be allowed a credit against the taxes imposed by this chapter equal to 15 per cent of the monetary amount provided to a small business for the start-up expenses associated with the small business; provided, the credit shall be equal to 25 per cent if the small business is physically located in an economic target area pursuant to section 3D of chapter 23A.

(3) Any amount of the credit that exceeds the tax due for a taxable year may be carried forward by the taxpayer to any of the 3 subsequent taxable years.

(4) The total cumulative amount of credits issued in a calendar year pursuant to this subsection shall not exceed an annual cap equal to $10,000,000; provided, the cap will be equal to $5,000,000 beginning January 1, 2015.

(A) Funding for the credit shall be from any remaining amount of consolidated net surplus after complying with clause (a) of section 5C of chapter 29.

(5) The credit authorized in this subsection shall expire on December 31, 2019.

(6) The commissioner shall promulgate regulations necessary for the administration of this subsection.


Budget Amendment ID: FY2013-S4-46-R2

2nd Redraft OTH 46

PUBLIC CHARITY EXECUTIVE AND BOARD OF DIRECTORS COMPENSATION

Mr. Montigny moved that the proposed new text be amended by inserting, after 161, the following new section:-

SECTION A. Chapter 12 of the General Laws is hereby amended by inserting after section 8F the following section:-

Section 8F 1/2. (a) For the purposes of this section, the following words shall have the following meanings:

"Compensation", anything given or received as an equivalent for services, but shall not include reimbursement for costs and expenses reasonably incurred by the independent officer, director or trustee in the course and support of such service.

"Independent officer, director or trustee", an officer, director or trustee of a public charity who is not also serving as an employee, or the equivalent of an employee, of such public charity.

"Massachusetts based public charity", a public charity incorporated or otherwise organized in the commonwealth or, if incorporated or organized outside of the commonwealth, that primarily conducts its business in the commonwealth.

(b) No Massachusetts based public charity required to be registered under section 8E and to file annual reports under section 8F, shall provide compensation to any independent officer, director or trustee for service as such independent officer, director or trustee except with the approval of the director under this section.

Any such public charity intending to provide compensation to any independent officer, director or trustee shall file an application with the division, on such forms and with such supporting information and documentation as the director shall from time to time prescribe, requesting the approval of the director for the public charity to provide compensation.

The director may adopt and promulgate guidelines, rules or regulations to carry out this section including, but not limited to, the criteria for granting approval and the time period during which such approval shall be effective. Such criteria shall recognize that service as an independent officer, director or trustee of a public charity is recognized as a voluntary contribution of time and expertise to benefit the community served by the public charity and that any departure from the voluntary nature of such service requires a clear and convincing showing that compensation is necessary to enable the public charity to attract and retain experienced and competent individuals to serve as independent officers, directors or trustees.

If the director approves an application for compensation, amounts paid as said compensation shall be limited to the amount the Massachusetts based public charity reasonably determines are necessary to accomplish the purposes for which compensation is paid. The director may rescind the approval for compensation if the director finds that any compensation paid under this section is in excess of that reasonably necessary to accomplish the purposes for which compensation is approved and paid.

SECTION B. Notwithstanding any general or special law to the contrary the attorney general may review the compensation of any officer, director or senior manager acting in an executive capacity for a public charity, required to be registered under section 8E of chapter 12 and to file annual reports under section 8F of chapter 12, to consider the appropriate compensation levels given the nature and mission of the public charity. In so doing, the attorney general may examine the compensation standards of not-for-profit public charities, both within the commonwealth and nationwide. For the purposes of this section, compensation shall include salary, bonus payments, incentive payments, deferred compensation, severance payments, below market rate loans, and the lease or rental of real estate, personal property or any vehicle. The attorney general shall report the findings of this review, which may include recommendations about excessive compensation, to the clerks of the senate and the house of representatives by December 31, 2012.

SECTION C.  Section A shall take effect 6 months after the effective date of this act.


Budget Amendment ID: FY2013-S4-48

OTH 48

Job Creation Tax Credit

Messrs. Tarr, Finegold and Knapik moved that the proposed new text be amended SECTION _. Section 67D of chapter 62C of the General Laws, as appearing in the 2010 Official Edition, is hereby amended by inserting after subsection (g) the following new sections:-

(h) when used in section (i)-(n), the following words shall have the following meaning:

“Application year”, the calendar year for which a business submits the information required for a determination as to a jobs incentive credit.

“Business”, a corporation, sole proprietorship, partnership, limited liability company or any other form of business organization.

“Commissioner”, the commissioner of revenue.

“Eligible Jobs”, a number determined by first multiplying each of the local jobs created by a business during a single calendar year by the job qualifier for that job, and then totaling the number for all of the local jobs created.

“Full time employee”, a person who is employed for consideration for at least 35 hours per week and whose salary is subject to withholding as provided in chapter 62B.

“Job qualifier fraction”, in the case of either a full-time employee or a part-time employee of a business, the figure that determines the extent to which that employee is employed in the commonwealth during a single calendar year. The job qualifier fraction for each employer shall be determined by multiplying the following percentages together: (i) the percentage of time that an employee worked while employed by the company expressed as average hours worked per week out of 35 hours, not to exceed 100 per cent; (ii) that employee’s time attributable to work in the commonwealth, as a portion of that employee’s total work for the company; and (iii) the portion of the year the employee worked for the company.

“Jobs incentive credit”, a business employment incentive credit for companies as provided for in this section.

“Local jobs created”, the total number of jobs created by a business during a single calendar year in which the new employees perform qualified services in at least 1 in-state location, including jobs performed by persons that are transferred within the company to work at an in-state location from a location based outside the state.

“Part-time employee”, a person who is employed for consideration for less than 35 hours a week and whose salary is subject to withholding as provided in chapter 62B.

“Credit years”, in the case of a business that is determined to be eligible for a jobs incentive credit, the 3 calendar years following the application year.

“Weighted, average employment”, for a calendar year, the total number of jobs maintained by a business in which the employees performed employment services in at least 1 in-state location. The number is to be determined by first multiplying each of the individual jobs maintained by the company for that year by the job qualifier fraction for that job and then totaling the number for all of these jobs.

(i) A business that creates an eligible job in the commonwealth during its application year shall be entitled to a jobs incentive credit, spread equally over three calendar years, if its weighted average employment for such application year reflects a net increase over the company’s weighted average employment for the prior calendar year. The total jobs incentive credit shall be equal to 50 per cent of the amount paid by the company as salary attributable to eligible jobs created by the company in such year to the extent that the salary was subject to Massachusetts withholding pursuant to chapter 62B for such year, multiplied by the applicable Massachusetts income tax rate for such salary, and such credit shall be applied toward the company’s liability imposed by Chapter 62B, Section 2. A company shall take a jobs incentive credit for no more than 50 jobs created over its weighted average employment for the prior calendar year. For companies creating greater than 50 jobs over the weighted average employment for the prior calendar year, the total tax credit, which will be taken in three equal installments subject to the terms and conditions in the following sections, shall be determined by the salary of the first 50 eligible jobs created. For the purposes of this provision, an eligible job shall be deemed created in the commonwealth on the first day for which Massachusetts withholding is required in connection with the compensation paid to the employee.

(j) The jobs incentive credit shall be taken by a business in 3 equal installments in each of the 3 calendar years commencing with the calendar year subsequent to the application year. If, for the first or second credit year, the company’s weighted average employment falls below its weighted average for the application year, the company shall be disqualified from taking its second installment credit. It may nonetheless take its third installment credit if its weighted average employment for its second credit year is above its weighted average employment for the application year.

(k) A company that seeks a jobs incentive credit shall apply to the commissioner to receive permission to take such a credit on a form prescribed by the commissioner. This form shall reference the necessary information concerning the eligible jobs created by the company in the Commonwealth during the application year and also the company’s weighted average employment for such year and the prior calendar year. The commissioner shall advise the company of the determination in writing.

(l) Not later than March 1 of each calendar year for which a company has been approved to take a job incentives credit , the company shall submit to the commissioner, in a form prescribed by the commissioner, the information necessary to evaluate the company’s prior year weighted employment average.

(m) A company that has previously been approved to take a job incentive credit is entitled to re-apply for an additional credit for a second or third application year. In such cases, the company may be entitled to take a job incentive credit that relates to different application years in the same calendar year. When a company has previously been granted permission to take a jobs incentive credit for 3 application years, it shall not request an additional jobs incentive credit. In no case shall a company take a jobs incentive credit after June 30, 2016, when all provisions in (i)-(m) shall sunset and no longer be in effect.

(n) Following the termination of the job creation tax credit program, the commissioner of the department of revenue, in consultation with one or more institutes of higher learning, shall conduct a cost benefit analysis of said program, which shall take into consideration the total number of permanent in-state jobs created under the program, the total amount of tax credits provided, and any other factors that would be useful in measuring the success of the program. The commissioner shall prepare a report on the findings, which shall be filed with the clerk of the house of representatives and the clerk of the senate, the chairs of the house and senate committees on ways and means, and the house and senate chairs of the joint committee on revenue no later than September 30, 2016. Said report shall include the commissioner’s findings as to the feasibility of extending the job creation tax credit program beyond the sunset date, along with any recommendations for revising the program to make it more effective in enhancing the creation of jobs.


Budget Amendment ID: FY2013-S4-49

OTH 49

Bureau of the State House

Mr. Richard T. Moore moved that the proposed new text be amended in Section 6 by adding, in line 28, after the word “commission” the following:-

“in consultation with the Massachusetts Historical Commission”;

and in line 32, by adding after the words “collection and” the following:-

“in consultation with the Massachusetts Historical Commission”;

and in line 39 by adding after the word “works” the following:-

“in consultation with the Massachusetts Historical Commission”


Budget Amendment ID: FY2013-S4-50-R1

Redraft OTH 50

Corrective Amendment

Mr. Brewer moved that the proposed new text be amended in section 2, in item 1108-5200, by striking out the figure “$1,128,126,679” and inserting in place thereof the following figure:- “$1,223,126,679”; and

in said section 2 , in item 1599-0026, by inserting after the word “improvements”, in line 1, the following words:- “; provided, that $90,000 shall be expended for planning and capital improvements to recreational and open space facilities in central Massachusetts; provided further, that $2,000,000 shall be expended for a pilot program  to connect rural regions with state economic, housing, community and business development programs in the counties of Worcester, Hampden, Hampshire, Franklin and Berkshire”;  and

in said section 2 , in said item 1599-0026, by striking out the figure “$8,000,000” and inserting in place thereof the following figure:- “$10,090,000”; and

in said section 2, in item 1599-1300, by striking out, in line 14, the word “September” and inserting in place thereof the following word:- “October”; and

in said section 2, in said item 1599-1300, by striking out, in line 17, the word “October” and inserting in place thereof the following word:- “November”; and

in said section 2, in item 2300-0101, by striking out the figure “$416,974” and inserting in place thereof the following figure:-  “$442,824”; and

in said section 2, in item 2511-0100, by striking out, in lines 7 and 8, the words, “funds shall be expended for the apiary” and inserting in place thereof the following words:- “not less than $80,000 shall be expended for the apiary”; and

in said section 2, in said item 2511-0100, by striking out the figure “$4,510,993” and inserting in place thereof the following figure:-  “$4,557,151”; and

in said section 2, in item 2511-3002, by striking out the figure “$52,422” and inserting in place thereof the following figure:-  “$64,422”; and

in said section 2, in item 4100-0060, by inserting after the penultimate proviso the following proviso:- “; provided further, that the division of health care finance and policy shall allocate $2,400,000 for the Catastrophic Illness in Children Relief Fund, established in section 2ZZ of chapter 29 of the General Laws, from funds previously allocated for a demonstration project under section 22 of chapter 47 of the acts of 1997”; and

in said section 2, in item 4513-1020, by striking out, in line 17, the words “fully reimburse the department of public health for all” and inserting in place thereof the following words:-  “cover the”; and

in said section 2, in item 5011-0100, by striking out, in line 4, the figure “2014” and inserting in place thereof the following figure:- “2013”; and

in said section 2, in item 5095-0015, by adding the following words:- “; and provided further, that $100,000 shall be allocated for the purposes of hiring a consultant as established in section 141”; and

in said section 2, in item 7004-0099, by adding the following words:- “; and provided further, that the department shall expend up to $50,000 for the operation of a pilot program on Cape Cod aimed at removing barriers to self-sufficiency”; and

in said section 2, in said item 7004-0099, by striking out the figure “$6,934,734” and inserting in place thereof the following figure:- “$6,964,734”; and

in said section 2, in item 7004-0102, by adding the following words:- “; and provided further, that not less than $248,000 shall be expended for the River House Shelter in the city of Beverly”; and

in said section 2, in said item 7004-0102, by striking out the figure “$40,250,335” and inserting in place thereof the following figure:- “$40,498,335”; and

in said section 2, in item 7008-0900, by adding the following words:- “; provided further, that not less than $250,000 shall be expended as matching grants to the Plymouth 400th Committee for the commemoration of the town of Plymouth’s 400th anniversary; provided further, that not less than $50,000 shall be expended for the town of Pembroke’s 300th anniversary; provided further, that not less than $20,000 shall be expended for the Cape Cod Canal centenary celebration; and provided further, that that not less than $10,000 shall be expended for the town of Abington's tricentennial celebration”; and

in said section 2, in said item 7008-0900, by striking out the figure “$6,887,109” and inserting in place thereof the following figure:- “$7,217,109”; and

in said section 2, in item 7061-0008, by striking out the figure “$4,171,078,492” and inserting in place thereof the following figure:- “$4,171,079,892”;  and

in said section 2, in item 7061-0011, by inserting after the word “greater” the following words:- “; provided further, that funds may be expended to assist districts with behavioral treatment residential student placements; provided further, that funds shall be expended to assist districts with foundation enrollment growth of greater than 250 pupils between fiscal year 2012 preliminary foundation enrollment calculations and updated fiscal year 2012 foundation enrollment calculations”; and

in said section 2, in said item 7061-0011, by striking out the figure $3,500,000 and inserting in place thereof the following figure:- $4,500,000; and

in said section 2, in item 7100-0200, by adding the following words:- “; and provided further, that not less than $50,000 shall be expended for research on breast cancer prevention performed in collaboration with the University of Massachusetts at Lowell, the Silent Spring Institute and the Massachusetts Breast Cancer Coalition”; and

in said section 2, in said item 7100-0200, by striking out the figure “$417,982,753” and inserting in place thereof the following figure:- “$418,032,753”; and

in said section 2, in item 8910-8710, by inserting after the word “reimbursements”, in line 3, the following words:- “; provided further, that if federal inmate reimbursement revenues are not sufficient to meet this appropriation, the projected difference between $18,000,000 and projected federal inmate reimbursements received shall be transferred to this item from the General Fund without further appropriation”; and

in said section 2, in said item 8910-8710, by striking out the figure “$16,000,000”, each time it occurs, and inserting in place thereof the following figure:- “$18,000,000”; and

in section 2B, in item 1790-0200, by striking out the figure “$68,000,000” and inserting in place thereof the following figure:-  “$71,551,608”; and

in section 2E, in item 1595-1067, by striking out, in line 2, the figure “35WW” and inserting in place thereof the following figure:- “35UU”; and

in said section 2E, in item 1595-5819, by striking out, in lines 28 to 30, inclusive, the words “calculated by the employer for credit by the federal government under the federal Patient Protection and Affordable Care Act” and inserting in place thereof the following words:- “determined by the commonwealth health insurance connector authority”; and

in section 3, in the municipality of Abington, by striking out the figure “$7,323,874” under the caption “Chapter 70” and inserting in place thereof the following figure:-  “$7,324,394”; and

in said section 3, in the municipality of Medford, by striking out the figure “$11,047,033” under said caption “Chapter 70” and inserting in place thereof the following figure:- “$11,047,553; and

in said section 3, in the Regional School District of Bridgewater Raynham, by striking out the figure “$20,269,211” under said caption “Chapter 70” and inserting in place thereof the following figure:-  “$20,269,571”; and

in said section 3, in the “Total Municipal” line by striking out the figure “$3,518,837,391” under said caption “Chapter 70” and inserting in place thereof the following figure:- “$3,518,838,431”; and

in said section 3, in the “Total Regional” line, by striking out the figure “$652,241,101” under said caption “Chapter 70” and inserting in place thereof the following figure:- “$652,241,461”; and

in said section 3 in the “Total State” line, by striking out the figure “$4,171,078,492” under said caption “Chapter 70” and inserting in place thereof the following figure:- “$4,171,079,892”; and

 

in section 21, by inserting after the word “general”, in line 284, the following words:- “responsible for”; and

in said section 21, by striking out, in line 293, the word “sustained” and inserting in place thereof the following word:- “sustains”; and

in section 32, by striking out, in lines 429 and 430, the first time it appears, the words “in the commonwealth”; and

in said section 32, by inserting after the word “office”, in line 431, the following words:- “or place of business”; and

in section 51, by striking out, in line 767, the words “for its employees”; and

in said section 51, by inserting after the word “management”, in line 769, the following words:-  “for community-based services”; and

in section 69, by striking out, in line 962, the words “Massachusetts Community Preservation Trust Fund” and inserting in place thereof the following words:- “Community Preservation Fund”; and

by inserting after section 100 the following section:-

“SECTION 100A. Item 9510-0000 of section 2 of chapter 68 of the acts of 2011 is hereby amended by adding the following words:- ; and provided further, that any funds remaining in this item as of June 30, 2012 shall not revert but shall be available for expenditure until December 31, 2012 at which point they shall revert”; and

by striking out section 105; and

in section 132, by inserting after the word “education”, in line 1834, the following words:- “or the University of Massachusetts, as applicable”; and

by inserting after section 155 the following section:-

“SECTION 155A.  The special commission established in section 36 of chapter 45 of the acts of 2005 is hereby revived and continued.  The commission shall report to the general court the results of its investigation and study and its recommendations, if any, by filing the same with the clerks of the senate and house of representatives not later than June 30, 2013.”; and

by inserting after section 157 the following 2 sections:-

“SECTION 157A. The routine childhood immunizations surcharge assessment required under section 4 of chapter 118I of the General Laws shall take effect on July 1, 2013.

SECTION 157B.  Section 73 shall take effect on July 1, 2013.”


Budget Amendment ID: FY2013-S4-51

OTH 51

Bureau of the State House II

Mr. Richard T. Moore moved that the proposed new text be amended in Section 19 by adding, in line 161, after the words "with the" the following:-

“State Secretary”;

 

and in line 166, by inserting at the end thereof the following:-

“The Superintendent shall consult with the Massachusetts Historical Commission regarding restoration of any element of the State House”


Budget Amendment ID: FY2013-S4-52

OTH 52

Preservation of Publicly-Owned Historic Buildings

Mr. Richard T. Moore moved that the proposed new text be amended SECTION __.  Chapter 10 of the General Laws, as appearing in the 2010 official edition is hereby amended by inserting after section 35KK, the following new section:-

Section 35LL.  Historic Public Buildings Preservation Trust Fund

There shall be established and set upon the books of the commonwealth a separate fund to be known as the Historic Public Buildings Trust Fund, for a separate, non-lapsing revolving fund known as the State Historic Buildings Trust Fund, hereinafter called the fund.  The fund shall be administered by the Massachusetts Historical Commission established pursuant to section 26 of chapter 9 of the general laws.  Said fund shall consist of all revenues received by the commonwealth and credits: (1) under the provisions of section six L of chapter sixty-two; (2) from public and private sources such as gifts, grants, and donations to further historic public building preservation programs; or (3) from the federal government as reimbursements, grants-in-aid or other receipts on account of historic preservation activities.

All revenues credited under this section shall remain in said Historic Public Buildings Preservation Trust Fund and shall be available to be used for repair, renovation, historic preservation and improvements to state historic buildings including, but not limited to the Massachusetts State House on Beacon Street in the city of Boston, the Old State House on State Street in the city of Boston, and such other publicly owned historic structures and property as may be determined by the commission.

The state treasurer shall receive and deposit all revenues transmitted to him under the provisions of this section in such manner that will ensure the highest rate of interest available consistent with the safety of the fund, and in an account from which amounts may be withdrawn at any time without penalty for such withdrawal, all interest shall be deposited into the fund.

SECTION __.  Chapter 62 of the general laws, as so appearing, is hereby amended by inserting after section 6L, the following new section:-

Section 6M.  Historic Public Buildings Trust Fund, Voluntary Contributions

Every individual who files a separate return and every husband and wife filing a return jointly may voluntarily contribute all or part of any refund to which they are entitled or may voluntarily add an amount onto any amount due to be credited to the Historic Public Buildings Trust Fund.  At the beginning of each fiscal year, subject to appropriation, one dollar shall be credited from the General Fund to the Historic Public Buildings Preservation Trust Fund for each dollar contributed by the public in the prior fiscal year under the provisions of this section.  The commissioner of the department of revenue shall certify to the state comptroller total revenues contributed to the Historic Public Buildings Preservation Trust Fund by individuals in the prior fiscal year.

A contribution made under this section may be made with respect to any taxable year at the time of filing the return of the tax imposed by this chapter for such taxable year; provided, however, that the commissioner shall prescribe the manner in which such contribution shall be made on the face of the return required by section five of chapter sixty-two C.

The commissioner shall annually report the total amount designated under this section to the state treasurer who shall credit such amount, plus accrued interest, to the Historic Public Buildings Preservation Trust Fund.


Budget Amendment ID: FY2013-S4-53-R2

2nd Redraft OTH 53

Further Regulating Mutual Companies

Ms. Jehlen and Messrs. Joyce, DiDomenico and Montigny and Ms. Chang-Diaz moved that the proposed new text be amended by inserting at the end thereof the following new section:-

 

SECTION 1: Section XX. Chapter 175 of the General Laws is amended by inserting, after Section 19W, the following new section:-

 

Section 19X. (a)(1) A majority of directors at a mutual company, as defined by section 19G of chapter 175, shall be independent directors by January 1, 2017.

 

(2) No director shall qualify as independent unless the board of directors affirmatively determines that the director has no direct material relationship with the mutual company and is not a partner, shareholder or other officer of an organization that has a material relationship with the company.

 

(b) (1) Mutual companies, as defined by section 19G of chapter 175, shall have a compensation committee composed entirely of independent directors established by January 1, 2017.

(2) The compensation committee shall have a written charter that addresses the committee’s purpose and responsibilities, which, at a minimum, shall be to have the direct responsibility to:

 

i. Review and approve the mutual company’s goals and objectives relevant to the Chief Executive Officer’s compensation, evaluate the CEO’s performance in light of those goals and objectives, and, either as a committee or together with the other independent directors, determine and approve the CEO’s compensation level based on this evaluation; and

 

ii. Make recommendations to the board with respect to non-CEO executive officer compensation, and incentive compensation and equity based plans that are subject to board approval.

 

SECTION 2: The Commissioner of Insurance shall promulgate regulations utilizing industry best practices to define the term “independent” as used in the preceding section, provided however that a director shall not be considered independent if:

 

i. The director is, or has been within the last three years, an employee of the mutual company, or an immediate family member is, or has been within the last three years, an executive officer, of the mutual company;

 

ii. The director has received, or has an immediate family member who has received, during any twelve-month period within the last three years, more than $120,000 in direct compensation from the mutual company, other than director and committee fees and pension or other forms of deferred compensation for prior service, provided such compensation is not contingent in any way on continued service; or

 

iii. The director is a current employee, or an immediate family member is a current executive officer, of a company that has made payments to, or received payments from, the mutual company for property or services in an amount which, in any of the last three fiscal years, exceeds the greater of $1 million or 2% of such other company’s consolidated gross revenues.

 

iv. The director or an immediate family member is, or has been within the last 3 years, employed as an executive officer of another company where any of the mutual company’s present executive officers at the same time serves or served on that company’s compensation committee.

 

The commissioner shall update such regulations from time to time


Budget Amendment ID: FY2013-S4-55

OTH 55

Inventory Tax Commission

Mr. Richard T. Moore moved that the proposed new text be amended by inserting at the end thereof the following new section:-

SECTION __. A special commission is hereby established to study the revenue impact on cities and towns of businesses conforming with federal entity classification rules.  The commission shall consider the amount of personal property tax revenue lost by individual cities and towns, the amount of revenue gained by the state, and ways to incentivize businesses to become domestic corporations while cities and towns are held harmless.  The commission shall consist of 11 members, as follows:  the chairs of the joint committee on revenue, who shall chair the commission; the commissioner of revenue, or her designee; 1 designee appointed by the governor; the house chair of ways and means, or his designee; the senate chair of ways and means, or his designee; the secretary of administration and finance, or his designee; the auditor, or her designee; the treasurer or his designee; the house minority leader, or his designee; and the senate minority leader, or his designee.  Said commission shall report its findings, together with drafts of any legislation it recommends, to the senate and house clerks no later than July 1, 2013.


Budget Amendment ID: FY2013-S4-56-R1

Redraft OTH 56

Corporate Tax

Messrs. Tarr, Knapik and Hedlund moved that the proposed new text be amended by inserting the following sections:-

 

SECTION _.  Subsection (a) of Section 2 of chapter 63 of the General Laws, as appearing in the 2010 Official Edition, is hereby amended by striking out, in lines 15 through 17, the following language:

 

;  provided, however, that the excise imposed hereunder shall be no less than four hundred and fifty-six dollars.

 

SECTION _.  Subsection (b) of Section 2 of said chapter 63, as so appearing, is hereby further amended by striking out, in lines 25 through 27, the following language:-

 

;  provided, however, that in no case shall the excise imposed under this section amount to less than $456.

 

SECTION _. Subsection (c) of section 3 of chapter 63B of the General Laws, as appearing in the 2010 Official Edition, is hereby amended by striking said subsection and inserting in place thereof the following:—

 

(c) For purposes of this chapter, there shall be four required installments for each taxable year, except as otherwise provided by this chapter. The first installment shall be paid on or before the fifteenth day of the third month of the taxable year; the second installment shall be paid on or before the fifteenth day of the sixth month of the taxable year; the third installment shall be paid on or before the fifteenth day of the ninth month of the taxable year; and the fourth installment shall be paid on or before the fifteenth day of twelfth month of the taxable year. The amount of any installment shall be twenty-five per cent of the required annual payment.

 

The term “required annual payment” means the lesser of (i) ninety percent of the tax shown on the return for the taxable year or, if no return is filed, ninety percent of the tax for such year, or (ii) one hundred percent of the tax shown on the return of the corporation for the preceding taxable year, or (iii) ninety percent of the tax for the taxable year or, if no return is filed, ninety percent of tax for such year determined by using the income apportionment percentage, if any, applicable for the preceding taxable year in computing its net income subject to tax under chapter sixty-three.

Clause (ii) shall not apply if the preceding taxable year was not a taxable year of twelve months or the corporation did not file a return for such preceding taxable year showing a liability for tax.

 

Clause (ii) shall not apply in the case of a large corporation, as defined in section sixty-six hundred and fifty-five (g) of the Internal Revenue Code of the United States, as amended on January first, nineteen hundred and eighty-nine and in effect for the taxable year except for purposes of determining the amount of the first required installment for any taxable year; provided, however that any reduction in such first installment by reason of this provision shall be recaptured by increasing the amount of the next required installment by the amount of such reduction.

 

SECTION _. Section 4A of chapter 63B of the General Laws, as so appearing, is hereby amended by striking the word “sixty-five” in line 4 and inserting in place thereof the following:--  50

 

SECTION _. Section 4A of chapter 63B of the General Laws, as so appearing, is hereby amended by striking the word “ten” in line 9 and inserting in place thereof the following:--  25

 

SECTION _. Section 4A of chapter 63B of the General Laws, as so appearing, is hereby amended by striking the word “ninety” in line 14 and inserting in place thereof the following:-- 25

 

SECTION _. Section 4A of chapter 63B of the General Laws, as so appearing, is hereby amended by striking the word “ten” in line 16 and inserting in place thereof the following:-- 25

 

SECTION _. Section 4B of chapter 63B of the General Laws, as so appearing, is hereby amended by striking the word “thirty” in line 7 and inserting in place thereof the following:-- 25.

 

SECTION _. Section 4B of chapter 63B of the General Laws, as so appearing, is hereby amended by striking the word “twenty-five” in line 10 and inserting in place thereof the following:-- 25.

 

SECTION _. Section 4B of chapter 63B of the General Laws, as so appearing, is hereby amended by striking the word “twenty-five” in line 13 and inserting in place thereof the following:-- 25.

 

SECTION _. Section 4B of chapter 63B of the General Laws, as so appearing, is hereby amended by striking the word “twenty” in line 15 and inserting in place thereof the following:-- 25.

 

SECTION _.  Section 38B of said chapter 63, as so appearing, is hereby amended by striking out, in lines 12 through 13, and in lines 25 through 26, the following language:-

 

or four hundred and fifty-six dollars, whichever is greater.

 

SECTION _.  Section 12 of chapter 156C of the General Laws, as appearing in the 2010 Official Edition, is hereby amended by striking subsection (d) and inserting in place thereof the following:-

 

(d) No fee shall be issued for the filing of the certificate of organization required by subsection (a). The fee for the filing of the annual report required by subsection (c) shall be $125.  Said fee shall be paid to the state secretary at the time the annual report is filed..


Budget Amendment ID: FY2013-S4-57

OTH 57

School Photographers

Mr. Richard T. Moore moved that the proposed new text be amended by inserting at the end thereof the following new section:-

SECTION __. Section 1 of chapter 30B of the General Laws, as appearing in the 2010 Official Edition, is hereby amended by striking out, in lines 87 through 88, paragraph (31) of subsection (b) in its entirety.