Budget Amendment ID: FY2015-S4-1.1

Further OTH 1.1

Tax Amnesty

Mr. Tarr moved that the amendment be amended moved that the amendment be amended by striking the first paragraph and inserting in place thereof the following paragraph:

“SECTION 122A. (a) Notwithstanding any general or special law to the contrary, the commissioner of revenue shall establish a tax amnesty program during which all penalties that could be assessed by the commissioner shall be waived without the need for any showing by the taxpayer of reasonable cause or the absence of willful neglect for the failure of the taxpayer to: (i) timely file any proper return for any tax type and for any tax period; (ii) file proper returns which report the full amount of the taxpayer's liability for any tax type and for any tax period; (iii) timely pay any tax liability; or (iv) pay the proper amount of any required estimated payment toward a tax liability. The waiver of a taxpayer’s liability under this section shall apply if the taxpayer files returns, makes payments as required by the commissioner or otherwise comes into compliance with the tax laws of the commonwealth pursuant to the tax amnesty program. The scope of the program, including the particular tax types and periods covered, including any limited look-back period for unfiled returns, shall be determined by the commissioner; provided, however, the commissioner shall include, but not be limited to, the following tax types within the scope: sales and use taxes, sales tax on telecommunications services, meals taxes, meals tax local options, materialman sales taxes, withholding income, performer withholdings, pass-through entity withholdings, lottery annuity withholdings, room occupancy excises, room occupancy excise local options, convention center financing fees on room occupancy in the cities of Boston, Cambridge, Chicopee, Springfield and Worcester and the city known as the town of West Springfield, convention center financing surcharges for sightseeing tours, convention center financing surcharges on vehicle rentals in the city of Boston, convention center financing surcharges on parking in the cities of Boston, Springfield and Worcester, deeds excises, cigarette excises, cigars and smoking tobacco excises, club alcoholic beverages excises, corporate excises, gasoline excises, special fuels excises, special fuels excise local options and boat and recreational vehicles sales taxes.”