Other Amendments

Budget Amendment ID: FY2017-S4-1

OTH 1

Community Preservation Act-Consolidated Net Surplus

Messrs. Tarr, Humason, Montigny, O'Connor, Fattman and Ross and Ms. O'Connor Ives moved that the proposed new text be amended by inserting, after section ___, the following new section:-

"SECTION ___. (a) Notwithstanding any general or special law to the contrary, after complying with clause (a) of section 5C of chapter 29 of the General Laws, the comptroller shall dispose of the consolidated net surplus in the budgetary funds for fiscal year 2016 by transferring: (i) $25,000,000 to the Massachusetts Community Preservation Trust Fund, established by section 9 of chapter 44B of the General Laws; and (ii) the remaining balance to the Commonwealth Stabilization Fund.

(b) All transfers pursuant to this section shall be made from the undesignated fund balances in the budgetary funds proportionally from the undesignated fund balances; provided, however, that no such transfer shall cause a deficit in any of the funds.

Budget Amendment ID: FY2017-S4-3

OTH 3

Board of Cosmetology & Barbering

Messrs. Brownsberger and Brady and Ms. Forry 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, any school licensed under the Board of Registration of Cosmetology and Barbers shall be exempt from section 263 of chapter 112 of the General Laws.”

Budget Amendment ID: FY2017-S4-4

OTH 4

Community Access Television

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

“Section __. Chapter 166A of the General Laws is hereby amended by inserting after section 22 the following section:-

Section 23. All cable television providers shall locate PEG channels in as close proximity as possible to broadcast channels and provide PEG channels with the ability to broadcast in High Definition or other technology offered to broadcast channels. Cable television providers shall also ensure proper mapping of channels.”

Budget Amendment ID: FY2017-S4-5

OTH 5

Nickerson State Park

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

"SECTION XX: Section 224 of Chapter 127 of the Acts of 1999, as so appearing, is hereby amended by striking the words “and two cottages in Nickerson State Park;” in the first sentence and inserting in place thereof the following words:- “and three cottages in Nickerson State Park;”

Budget Amendment ID: FY2017-S4-6

OTH 6

Clarifying Eligibility for the Earned Income Tax Credit

Messrs. Tarr, O'Connor, Fattman and Ross moved that the proposed new text be amended by inserting after section __ the following new section:-

“SECTION __. Subsection (h) of section 6 of Chapter 62 of the General Laws is hereby amended by striking out, after the word ”fraction”, the words, “the numerator of which shall be the earned income of the nonresident from Massachusetts sources and the denominator of which shall be the earned income of the nonresident from all sources,” and inserting in place thereof the words “the numerator of which shall be the number of days in the tax year the person resided in Massachusetts and the denominator of which shall be the number of days in the taxable year. Persons who are nonresidents for the entirety of the taxable year shall not be allowed the credit.”

Budget Amendment ID: FY2017-S4-7

OTH 7

Avoidable State Expenses

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

“SECTION __. Chapter 195 of the acts of 2014 is hereby repealed.

SECTION__. Chapter 395 of the acts of 2014 is hereby repealed”

Budget Amendment ID: FY2017-S4-8

OTH 8

Corporate Excise Tax Reform

Messrs. Tarr, O'Connor, Fattman and Ross moved that the proposed new text be amended by inserting, after section__, the following new section:-

SECTION __. Chapter 63 of the General Laws, as appearing in the 2014 Official Edition, is hereby amended by inserting after section 38FF the following section:-

"Section 38GG. (a) A corporation formed under chapter 156D and taxable under this chapter shall receive a nontransferrable credit against an excise tax imposed under subsection (b) of section 2, subsection (b) of section 2B or subsection (b) of section 39.

(b) A corporation shall be eligible for a credit under subsection (a) only for the first 3 years in which it is required to file a return under this chapter; provided, however, that such credit shall not be allowed to any corporation with 50 percent or more of its voting stock owned by another corporation, whether or not such owning corporation is taxable in the commonwealth.”

Budget Amendment ID: FY2017-S4-9

OTH 9

Corporate Minimum Tax

Mr. Tarr, Ms. Gobi, Messrs. O'Connor, Fattman and Ross moved that the proposed new text be amended by inserting, after section__, the following new section:-

SECTION__. Section 39 of chapter 63 of the General Laws, as appearing in the 2014 Official Edition, is hereby amended by inserting at the end thereof the following paragraph:-

“A business corporation shall not be subject to the excise under subsection (b) provided said corporation is within its first three years of incorporation, or if it has paid an amount calculated under the provisions of subsection (a) for all of the previous three years; provided, that under no circumstances shall a business corporation which employs more than 25 full-time or full-time equivalent employees be eligible for the provisions of this section.”

Budget Amendment ID: FY2017-S4-10

OTH 10

Increasing fines for unlawful employment

Messrs. Tarr, O'Connor, Fattman and Ross moved that the proposed new text be amended by inserting after section __ the following new section:-

"SECTION __. Section 19C of chapter 149 of the General Laws, as appearing in the 2014 Official Edition, is hereby amended by striking out, in lines 17 and 18, the words “five hundred nor less than two hundred dollars” and inserting in place thereof the following:- "$1000 nor less than $500" per employee."

Budget Amendment ID: FY2017-S4-11

OTH 11

Earned Income Tax Credit

Messrs. Eldridge and Moore, Ms. L'Italien, Mr. Lewis, Ms. Chang-Diaz, Mr. Keenan, Ms. Gobi and Ms. Forry moved that the proposed new text be amended by inserting after section XX, the following new section:-

“SECTION XX. SECTION 1. Section 6 (h) of chapter 62 of the General Laws, as appearing in the 2012 Official Edition, is hereby amended by striking out, in line 239, the number “15” and inserting in place thereof the following number:- "30".

SECTION 2. Section 6 (h) of chapter 62 , as so appearing, is further amended by striking out, in line 243, the number “15” and inserting in place thereof the following number:- "30".

SECTION 3. Section 6 (h) of chapter 62, as so appearing, is further amended by inserting after the word “interest” in line 249, the following paragraphs:

(2) For purposes of the earned income credit under this subsection, a married taxpayer will satisfy the joint filing requirement under Section 32(d) of the Code if the taxpayer files an income tax return using a filing status of married filing separately and the taxpayer: (i) is living apart from the individual’s spouse at the time the taxpayer files his or her tax return, (ii) is unable to file a joint return because the taxpayer is a victim of domestic abuse, and (iii) indicates on his or her income tax return in accordance with the relevant instructions that the taxpayer meets the criteria under (i) and (ii).

(3) In order to ensure the widest possible dissemination the state and federal earned income credit , the department shall: (i) provide all employers with a multilingual poster and a notice that sets forth the rights to the earned income credit under this chapter; (ii) require that all employers doing business in Massachusetts post information about the earned income credit in a conspicuous location at the place of employment; (iii) coordinate a notification system by the commonwealth to applicants for and recipients of unemployment insurance under chapter 151A, applicants for and recipients of transitional assistance benefits, including food stamps, under chapter 18, and to recipients of subsidized health insurance under chapter 118E; and (iv) collaborate with labor organizations, chambers of commerce, municipalities, community-based organizations, and taxpayer advocates. The multilingual notice requirement in subsection (i) shall comply with the language requirements for employer’s unemployment notices under section 62A(d)(iii) of chapter 151A.”

Budget Amendment ID: FY2017-S4-12-R1

Redraft OTH 12

Special Commission Relative to Fantasy Gaming and Daily Fantasy Sports

Ms. Donoghue, Mr. O'Connor and Ms. Flanagan moved that the proposed new text be amended <w:p><w:r><w:t xml:space="preserve">by inserting after section 77 the following section:-

“SECTION 77A. There shall be a special commission to conduct a comprehensive study relative to the regulation of online gaming, fantasy sports gaming and daily fantasy sports in the commonwealth. The commission shall review all aspects of online gaming, fantasy gaming and daily fantasy sports including, but not limited to, economic development, consumer protection, taxation, legal and regulatory structures, implications for existing gaming in the commonwealth, burdens and benefits to the commonwealth and any other factors the commission deems relevant. The special commission shall not include in its study a comprehensive review of the state lottery or its ability to provide lottery products online or over the internet.

The commission shall consist of: 1 person who shall be appointed by the governor who shall have industry expertise in fantasy gaming; 1 person who shall be appointed by the Massachusetts gaming commission; 1 person who shall be appointed by the attorney general who shall have expertise in fantasy gaming consumer protection; 2 persons who shall be appointed by the president of the senate, 1 of whom shall be the senate chair of the joint committee on economic development and emerging technologies; 1 person who shall be appointed by the minority leader of the senate; 2 persons who shall be appointed by the speaker of the house of representatives, 1 of whom shall be the house chair of the joint committee on economic development and emerging technologies; and 1 person who shall be appointed by the minority leader of the house of representatives.

The commission shall convene its first meeting not later than October 1, 2016 and shall elect a chairperson. The commission shall submit its final report and its recommendations for legislation by filing the same with the clerks of the senate and the house of representatives not later than March 1, 2017."

Budget Amendment ID: FY2017-S4-13

OTH 13

Martha's Vineyard Center for Living

Mr. Wolf 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, including section 14 of chapter 34 of the General Laws, but subject to subsections (a), (b) and (g) of section 16 of chapter 30B of the General Laws, the county commissioners of the county of Dukes County may lease space in a building acquired by the county pursuant to section 112 of chapter 287 of the Acts of 2014, to the Martha’s Vineyard Center for Living, Inc., a non-profit corporation, or its designee or affiliate, for an initial term not to exceed 30 years, for the purpose of the Martha’s Vineyard Center for Living, Inc. conducting health and social services for the benefit of residents of the county or visitors thereto, including but not limited to a Supportive Day Program, so called, for seniors, a medical taxi program for seniors, food and meals programs for seniors, and outreach and referral programs for seniors. The lease may provide that the Martha’s Vineyard Center for Living, Inc. may, on terms acceptable to the county commissioners, design, construct or build-out the leased premises. The lease shall provide that the costs of the improvements to the leased premises by the Martha’s Vineyard Center for Living, Inc. shall be taken into account as part of the consideration for such lease. The lease shall include provisions to ensure community accessibility, in a manner consistent with the corporate and charitable purposes of the Martha’s Vineyard Center for Living, Inc.

If the premises leased during the term of the lease authorized in section 1 are ever used for any purpose other than the purposes listed in section 1 or as listed in the terms of the lease that is ultimately negotiated by the county commissioners of Dukes County, then the authorization to lease space in the building to the Martha’s Vineyard Center for Living, Inc. granted by this act shall immediately become null and void.

Notwithstanding any general or special law to the contrary, the design and construction of any such improvements shall be exempt from sections 44 to 58, inclusive, of chapter 7C of the General Laws, section 39M of chapter 30 of the General Laws, sections 44A to 44M, inclusive, of chapter 149 of the General Laws, and chapter 149A of the General Laws; provided, however that any construction or improvements by the Martha’s Vineyard Center for Living, Inc., or its designee or affiliate, to the space in the building acquired by the county pursuant to section 112 of chapter 287 of the Acts of 2014 shall be subject to sections 26 to 27H, inclusive of said chapter 149."

Budget Amendment ID: FY2017-S4-14

OTH 14

Special Commission on Nutrition For Homeless Families

Messrs. Montigny, Joyce, O'Connor and Lewis moved that the proposed new text be amended by inserting after section__ the following new section:-

SECTION XX. There is hereby established a special commission on nutrition for homeless families. The commission shall investigate and study the need for and methods to provide nutritious and medically safe meals to homeless families temporarily housed in hotels and motels in all counties of the commonwealth. The commission shall consist the following members or their designees: the undersecretary of housing and community development; the commissioner of transitional assistance; the commissioner of children and families; the commissioner of mental health; the commissioner of public health; the commissioner of elementary and secondary education; and 1 representative from each of the following organizations: a regional food bank, an organization serving homeless families, a civil legal aid organization, Community Servings, Project Bread, and Food for Free; and three members, from different geographic regions, from hospitals providing services to medically complex children. The commission shall report its findings, including any proposed legislation, to the clerks of the house of representatives and senate who shall forward the same to the joint committee on housing and the joint committee on children, families, and persons with disabilities no later than July 1, 2017.

Budget Amendment ID: FY2017-S4-15

OTH 15

Graduate Student Loan Deduction

Messrs. Fattman, O'Connor and Tarr moved that the proposed new text be amended by inserting, after section 27, the following section:-

SECTION 27A. Section 3 of chapter 62 of the General Laws is hereby amended by inserting after the word “undergraduate”, in lines 130 and 134, as appearing in the 2014 Official Edition, each time it appears, the following words:- “or graduate”.

Budget Amendment ID: FY2017-S4-16

OTH 16

Arthur H. Nelson Memorial Bridge

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

"SECTION XX. Bridge No. W-04-25 on Winter Street spanning interstate Route 128, also known as the Technology Highway, and adjacent to Prospect Hill Executive Park in the City of Waltham shall be designated and known as the Arthur H. Nelson Memorial Bridge, in memory of Arthur H. Nelson, in recognition of his many entrepreneurial and philanthropic contributions to the City of Waltham and the Commonwealth of Massachusetts. The Massachusetts Department of Transportation shall erect and maintain a suitable marker on the bridge bearing the designation in compliance with the standards of the department.”

Budget Amendment ID: FY2017-S4-17

OTH 17

Transparent Health Care Data

Ms. Donoghue moved that the proposed new text be amended by inserting at the end thereof the following new section:-

“SECTION XX. Paragraph (1) of subsection (a) of section 4 of Chapter 176J of the General Laws, as amended by section 8 of chapter 3 of the acts of 2013, is hereby amended by inserting after the fifth sentence the following:- "Upon the request of an eligible small business, a carrier shall provide that group with the claims data for every health benefit plan that it provides to the eligible small business so that the eligible small business can use such data to help control its health care costs.”"

Budget Amendment ID: FY2017-S4-19-R1

Redraft OTH 19

Stopping Sexual Human Trafficking and Enhancing the Lives of Survivors

Messrs. Montigny, Moore, Ross and O'Connor moved that the proposed new text be amended by inserting, after section 49, the following 2 sections:-

“SECTION 49A. Section 57 of chapter 265 of the General Laws, as appearing in the 2014 Official Edition, is hereby amended by striking out, in lines 3 to 6, inclusive, the following words “of engaging in common night walking or common streetwalking in violation of section 53 of chapter 272 and to a violation of section 53A of said chapter 272” and inserting in place thereof the following words:- under sections 8, 26, 53 or 53A of chapter 272.

SECTION 49B. Said chapter 265 of the General Laws is hereby amended by adding the following section:-

Section 59. (a) At any time after the entry of a judgment of disposition on an indictment or criminal or delinquency complaint for an offense, excluding a felony offense, the court in which it was entered shall, upon motion of the defendant, vacate any conviction, adjudication of delinquency, or continuance without a finding and permit the defendant to withdraw any plea of guilty, plea of nolo contendere, plea of delinquent, or factual admission tendered in association therewith upon a finding by the court of a reasonable probability that the defendant’s participation in the offense was a result of having been a victim of human trafficking as defined by section 20M of chapter 233 or a victim of trafficking in persons under 22 U.S.C. 78.

(b) (1) Except as provided in clause 2 the defendant shall have the burden of establishing by a preponderance of the evidence that the defendant’s participation in the offense was the result of having been a victim of human trafficking;

(2) For the purposes of this paragraph, “official documentation” shall be a document issued by a local, state or federal government agency in the agency’s official capacity.

If the conviction, adjudication of delinquency, or continuance without a finding was for an offense under sections 8, 26, 53 or 53A of chapter 272, official documentation from a local, state or federal government agency of the defendant’s status as a victim of human trafficking or trafficking in persons at the time of the offense shall create a rebuttable presumption that the defendant’s participation in the offense was a result of having been a victim of human trafficking or trafficking in persons; provided, however, that but shall not be required for granting a motion under this section.

(c) In determining whether the defendant’s participation in the offense was a result of having been a victim of human trafficking, the court may consider any evidence it deems appropriate in determining whether the person was a victim of human trafficking.

(d) The rules concerning the admissibility of evidence at criminal trials shall not apply to the presentation and consideration of evidence at a hearing conducted pursuant to this section. The court may, in its discretion, consider any evidence it deems relevant, including, but not limited to, hearsay evidence.

(e) Where a child under the age of 18was adjudicated delinquent for an offense under sections 8, 26, 53 or 53A of chapter 272, based on allegations of prostitution, the court shall make a judicial finding that the child’s participation in the offense was a result of having been a victim of human trafficking or trafficking in persons.

(f) A motion pursuant to this section may be heard by the justice that originally heard the matter or any sitting justice of the court that originally heard the matter.

(g)(1) Upon vacatur of a conviction, adjudication of delinquency, or continuance without a finding, the court shall enter a plea of not guilty, except if the vacated conviction, adjudication of delinquency, or continuance without a finding was for an offense under sections 8, 26, 53 or 53A of chapter 272, in which case the court shall dismiss the indictment or criminal or delinquency complaint.

(2) Upon vacatur of a conviction, adjudication of delinquency, or continuance without a finding and the entrance of a plea of not guilty pursuant to this section, it shall be an affirmative defense to the charges against the defendant that, while a human trafficking victim, such person was, by a preponderance of the evidence, under duress or coerced into committing the offenses for which such person is being prosecuted or against whom juvenile delinquency proceedings have commenced.

(h) The chief justice of the trial court shall prescribe the form in which a motion shall be filed under this section.

(i) A conviction, adjudication of delinquency or continuance without a finding vacated under this section shall be deemed to have been vacated on the merits.”; and

by inserting, after section 50, the following section:-

“SECTION 50A. Chapter 276 of the General Laws is hereby amended by inserting after section 100D the following section:-

Section 100E. In any case wherein a plea of not guilty has been entered by a court pursuant to section 59 of chapter 265 and the criminal complaint is subsequently dismissed; the defendant is found not guilty by a judge or a jury; a finding of no probable cause is made by the court; or a nolle prosequi has been entered, a judge shall upon motion of the defendant seal said court appearance and disposition recorded and the clerk and the probation officers of the courts in which the proceedings occurred or were initiated shall likewise seal the records of the proceedings in their files.

Such sealed records shall not operate to disqualify a person in any examination, appointment or application for public employment in the service of the commonwealth or of any political subdivision thereof.

An application for employment used by an employer which seeks information concerning prior arrests or convictions or adjudications of delinquency of the applicant shall include in addition to the statement required under section 100A the following statement: ''An applicant for employment with a sealed record on file with the commissioner of probation may answer 'no record' with respect to an inquiry herein relative to prior arrests or criminal court appearances.'' The attorney general may enforce the provisions of this section by a suit in equity commenced in the superior court.

Notwithstanding this or any other general or special law to the contrary, the commissioner of probation or the clerk of courts in any district court, superior court, juvenile court or the Boston municipal court, in response to inquiries by authorized persons other than by a law enforcement agency or a court, shall in the case of a sealed record report that no record exists."

Budget Amendment ID: FY2017-S4-20-R1

Redraft OTH 20

Senior Citizen Property Tax Relief

Messrs. Tarr, Timilty, O'Connor, Fattman and Ross moved that the proposed new text be amended by inserting after section __ the following new section:-

“SECTION __. Paragraph (3)(ii) of subsection (k) of Section 6 of Chapter 62 of the General Laws, as appearing in the 2014 Official Edition, is hereby amended by inserting after the words “$600,000” the following words:- “ the median assessed value for a single-family home of the municipality for the preceding calendar year, as calculated by the department of revenue whichever is greater.”

Budget Amendment ID: FY2017-S4-22-R2

2nd Redraft OTH 22

Preventing Patient Abuse in Nursing Homes

Messrs. Montigny and Moore, Ms. Forry, Messrs. O'Connor, Brady and Lewis moved that the proposed new text be amended in section 25, by adding the following section:-

“Section 2UUUU. There shall be a Long-Term Care Facility Quality Improvement Fund. The commissioner of public health shall administer the fund and shall make expenditures from the fund for measures to improve the safety and quality of care provided in long-term care facilities including, but not limited to: (i) staff training and education; (ii) technical assistance to implement best practices; (iii) dissemination of best practice models on quality of care; (iv) state operation of facilities pending correction of deficiencies or closure; (v) costs of relocating residents from 1 facility to another; and (vi) funding to support adequate department resources to inspect facilities under state and federal law.

The fund shall consist of: (A) revenue generated from fines and penalties imposed by the department on long-term care facilities under section 73 of chapter 111; (B) revenue from appropriations or other monies authorized by the general court and specifically designated to be credited to the fund; and (C) funds from public or private sources including, but not limited to, gifts, grants, donations, rebates and settlements received by the commonwealth that are specifically designated to be credited to the fund. The department may incur expenses and the comptroller may certify for payment, amounts in anticipation of expected receipts; provided, however, that no expenditure shall be made from the fund that shall cause the fund to be in deficit at the close of a fiscal year. Amounts credited to the fund shall not be subject to further appropriation and money remaining in the fund at the end of a fiscal year shall not revert to the General Fund. The commissioner shall report annually, not later than October 1, on the fund's activity to the senate and house chairs of the joint committee on elder affairs and the house and senate committees on ways and means. The report shall include, but not be limited to: (1) revenue received by the fund; and (2) expenditures from the fund, including the recipient, date and reason for the expenditure.”; and

by inserting after section 35 the following section:-

“SECTION 35A. Section 73 of chapter 111 of the General Laws, as so appearing, is hereby amended by striking out, in line 14, the word “fifty” and inserting in place thereof the following figure:- $10,000.”; and

and by inserting after section 74 the following section:-

“SECTION 74A. Notwithstanding any special or general law to the contrary, the center for health information and analysis, in consultation with the office of Medicaid, the department of elder affairs, and the health policy commission, shall conduct an examination of cost trends and financial performance among nursing facilities, as defined by 957 CMR 7.02. The information shall be analyzed on an institution-specific, provider organization, and industry-wide basis and shall include, but not be limited to: (i) gross and net patient service revenues; (ii) other sources of operating and non-operating revenue; (iii) trends in relative price, payer mix, case mix, utilization, and length of stay dating back to 2010; (iv) affiliations with other health care providers, including, but not limited to, preferred clinical relationships and partnerships; (v) categories of costs, including, but not limited to, general and administrative costs, nursing and other labor costs and salaries, building costs, capital costs, and other operating costs; (vi) total spending on direct patient care as a percent of total operating expenses; (vii) operating and total margin; (viii) occupancy rates, and (ix) other relevant measures of financial performance and service delivery. These measures should distinguish long-term from short-stay residents where possible.

The report and any recommendations for legislation shall be filed with the clerks of the house of representatives and the senate, and the joint committee on elder affairs not later than January 1, 2017.”

Budget Amendment ID: FY2017-S4-23

OTH 23

Protection of Locked Out Workers

Messrs. Montigny, Moore and Brady moved that the proposed new text be amended by inserting, after section ___, the following new section:-

"SECTION X. Section 30 of chapter 151A of the General Laws is hereby amended by inserting after subsection (c) the following new subsection:-

(d) Notwithstanding the provisions of subsection (a), the total benefits an individual who has been locked out of his usual place of employment by his employer may receive shall be extended for so long as such individual remains locked out by his employer, up to 26 times the individual’s benefit rate; provided, that such additional benefits shall be paid to the individual only if such individual has exhausted all rights to regular and extended benefits under this chapter and has no rights to benefits or compensation under this chapter or any other state unemployment compensation law or under federal law."

Budget Amendment ID: FY2017-S4-25-R2

2nd Redraft OTH 25

Making MassHealth Accountable

Mr. Tarr moved that the proposed new text be amended in section 2, in item 4510-0110, by inserting after section __ the following new section:-

“Section __. Notwithstanding any general or special law to the contrary, and in order to improve efficiency and reduce the potential for duplication of services, the office of Medicaid shall, when awarding delivery system reform incentive payments to selected accountable care organizations, prioritize those accountable care organizations that both contract with community-based providers that serve members with behavioral health, long term services and supports needs, and with managed care organizations for administrative, data performance measurement capacity, network management, care management and other functions.

Budget Amendment ID: FY2017-S4-26-R1

Redraft OTH 26

Enhanced Penalties for Violating Health Care Reporting Laws

Messrs. Montigny and Moore moved that the proposed new text be amended by inserting after section 5 the following section:-

"SECTION 5A. Section 11 of chapter 12C of the General Laws, as appearing in the 2014 Official Edition, is hereby amended by striking out the fourth and fifth sentences and inserting in place thereof the following 3 sentences:-

The center shall assess a penalty against a private payer, provider or provider organization that fails, without just cause, to provide the requested information within 2 weeks following receipt of the written notice required under this paragraph, of up to $5,000 per week for each week of delay after the 2 week period following the private payer's, provider's or provider organization's receipt of the written notice; provided, however, that the maximum annual penalty against a private payer, provider or provider organization under this section shall be $200,000. An amount collected under this section shall be deposited in the Healthcare Payment Reform Fund established by section 100 of chapter 194 of the acts of 2011.

The center may promulgate regulations to define “just cause” for the purposes of this section.".

Budget Amendment ID: FY2017-S4-27

OTH 27

Meals Tax Holiday

Messrs. Tarr, O'Connor, Fattman and Ross moved that the proposed new text be amended by inserting, after section__, the following new sections:-

“SECTION__. Notwithstanding any general or special law to the contrary, for the days of August 15, 2016 through August 19, 2016, inclusive, the tax imposed upon meals pursuant to chapter 64H of the General Laws, as appearing in the 2012 Official Edition, shall be suspended.

SECTION__. Notwithstanding any general or special law to the contrary, for the days of August 15, 2016 through August 19, 2016, inclusive, 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 the days of August 15, 2016 through August 19, 2016, inclusive. An excise erroneously or improperly collected during the days of August 15, 2016 through August 19, 2016, inclusive, shall be remitted to the department of revenue.

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 2014 Official Edition, which shall remain in full force and effect on August 15-10, 2016.”

Budget Amendment ID: FY2017-S4-28

OTH 28

Promoting Sustainable Economic Development

Messrs. Fattman, O'Connor, Tarr and Ross moved that the proposed new text be amended by inserting, after section __, the following new sections:-

SECTION __. Section 2A of chapter 63 of the General Laws, as so appearing, is hereby amended by striking out subsection (b) and by inserting in place thereof the following subsection:-

(b) If a financial institution has income from business activity which is taxable both within and without this commonwealth, its net income shall be apportioned to the commonwealth by multiplying its net income by the apportionment percentage. The apportionment percentage is determined by adding 25 percent of the property factor plus 25 percent of the payroll factor plus 50 percent of the receipts factor. If 1 of the factors is missing the percentages set forth in the preceding sentence shall be increased proportionately such that the sum of the percentages by which the 2 remaining factors are multiplied under this subsection is one. If 2 factors are missing, the remaining factor is the apportionment percentage. If all 3 factors are missing, the whole of the financial institution’s net income shall be taxable under section 2. A factor is missing if both its numerator and denominator are 0, but it is not missing merely because its numerator is 0.

SECTION __. Said subsection (b) of said section 2A of said chapter 63, as so appearing, is hereby further amended by striking out the words “25 percent of the property factor plus 25 percent of the payroll factor plus 50,” inserted by section 8, and inserting in place thereof the following words:- 16.5 percent of the property factor plus 16.5 percent of the payroll factor plus 67.

SECTION __. Said subsection (b) of said section 2A of said chapter 63, as so appearing, is hereby further amended by striking out the words, “16.5 percent of the property factor plus 16.5 percent of the payroll factor plus 67,” inserted by section 9, and inserting in place thereof the following words:- 8.25 percent of the property factor plus 8.25 percent of the payroll factor plus 83.5.

SECTION __. Said section 2A of said chapter 63, as so appearing, is hereby amended by striking out subsections (b) and (c) and inserting in place thereof the following 2 subsections:-

(b) If the financial institution has income from business activity which is taxable both within and without this commonwealth, its net income shall be apportioned to this commonwealth by multiplying its net income by its receipts factor. If the receipts factor is missing, the whole of the financial institution’s net income shall be taxable under section 2. The receipts factor is missing if both its numerator and denominator are 0, but it is not missing merely because its numerator is 0.

(c) The receipts shall be computed according to the method of accounting, cash or accrual basis, used by the taxpayer for federal income tax purposes for the taxable year.

SECTION __. Said section 2A of said chapter 63, as so appearing, is hereby further amended by striking out subsections (e), (f) and (g) and inserting in place thereof the following subsection:-

(e) If the provisions of subsections (a) to (d), inclusive, are not reasonably adapted to approximate the net income derived from business carried on within the commonwealth, a financial institution may apply to the commissioner, or the commissioner may require the financial institution, to have its income derived from business carried on within this commonwealth determined by a method other than that set forth in subsections (a) to (d), inclusive. Such application shall be made by attaching to its duly-filed return a statement of the reasons why the financial institution believes that the provisions of this section are not reasonably adapted to approximate its net income derived from business carried on within this commonwealth and a description of the method sought by it. A financial institution which so applies shall, upon receipt of a request therefor from the commissioner, file with the commissioner, under oath of its treasurer, a statement of such additional information as the commissioner may require.

If, after such application by the financial institution, or after the commissioner’s own review, the commissioner determines that the provisions of subsections (a) to (d), inclusive, are not reasonably adapted to approximate the financial institution’s net income derived from business carried on within the commonwealth, the commissioner shall by reasonable methods determine the amount of net income derived from business activity carried on within the commonwealth. The amount thus determined shall be the net income taxable under section two and the foregoing determination shall be in lieu of the determination required by subsections (a) to (d), inclusive. If an alternative method is used by the commissioner hereunder, the commissioner, in his discretion, with respect to the two next succeeding taxable years, may require similar information from such financial institution if it shall appear that the provisions of subsections (a) to (d), inclusive, are not reasonably adapted to approximate for the applicable year the financial institution’s net income derived from business carried on within this commonwealth and may again by reasonable methods determine such income.

SECTION __. Subsection (c) of section 38 of said chapter 63, as so appearing, is hereby amended by striking out in lines 46-48, inclusive, the words “a fraction, the numerator of which is the property factor plus the payroll factor plus twice times the sales factor, and the denominator of which is four,” and inserting in place thereof the following words:- a fraction which is the sum of: 18.75 per cent multiplied by the payroll factor, plus 18.75 per cent multiplied by the property factor, plus 62.5 per cent multiplied by the sales factor.”

SECTION __. Said subsection (c) of said section 38 of said chapter 63, as so appearing, is hereby further amended by striking out the words, “18.75 per cent multiplied by the payroll factor, plus 18.75 per cent multiplied by the property factor, plus 62.5,” inserted by section 16, and inserting in place thereof the following words:- 12.5 per cent multiplied by the payroll factor, plus 12.5 per cent multiplied by the property factor, plus 75.

SECTION __. Said subsection (c) of said section 38 of said chapter 63, as so appearing, is hereby further amended by striking out the words, “12.5 per cent multiplied by the payroll factor, plus 12.5 per cent multiplied by the property factor, plus 75,” inserted by section 17, and inserting in place thereof the following words:- 6.25 per cent multiplied by the payroll factor, plus 6.25 per cent multiplied by the property factor, plus 87.5.

SECTION __. Said section 38 of said chapter 63, as so appearing, is hereby further amended by striking out subsection (g) and inserting in place thereof the following paragraph:-

(g) If one of the factors is missing, the percentages set forth in subsection (c) shall be increased proportionately such that the sum of the percentages by which the 2 remaining factors are multiplied under this subsection is 1. If 2 factors are missing, the remaining factor is the apportionment percentage. If all 3 factors are missing, the whole of the taxpayer’s net income shall be its taxable net income. A factor is missing if both its numerator and denominator are 0, or if it is otherwise determined to be insignificant in producing income.

SECTION __. Said chapter 63, as so appearing, is hereby further amended by striking out section 38 and inserting in place thereof the following section:-

Section 38. The commissioner shall determine the part of the net income of a business corporation derived from business carried on within the commonwealth as follows:

(a) Net income as defined in section 30 adjusted as follows shall constitute taxable net income:

(1) 95 per cent of dividends, exclusive of distributions in liquidation, included therein shall be deducted other than dividends from or on account of the ownership of:

(i) shares in a corporate trust, as defined in section 1 of chapter 62, to the extent such dividends represent tax-free earnings and profits, as defined in section 8 of chapter 62, as in effect on December 31, 2008,

(ii) deemed distributions and actual distributions, except actual distributions out of previously taxed income, from a DISC which is not a wholly owned DISC, or

(iii) any class of stock, if the corporation owns less than 15 per cent of the voting stock of the corporation paying such dividend.

(2) Long-term capital gains realized and long-term capital losses sustained from the sale or exchange of intangible property affected under the provisions of the Federal Internal Revenue Code, as amended, and in effect for taxable years ended on or before December 31, 1962, shall not be included in any part therein.

(b) If the corporation does not have income from business activity which is taxable in another state, the whole of its taxable net income, determined under the provisions of subsection (a), shall be allocated to this commonwealth. For purposes of this section, a corporation is taxable in another state if (1) in that state such corporation is subject to a net income tax, a franchise tax measured by net income, a franchise tax for the privilege of doing business, or a corporate stock tax, or (2) that state has jurisdiction to subject such corporation to a net income tax regardless of whether, in fact, the state does or does not. Notwithstanding any other provision of this section, the portion of the taxable net income of a corporation that a non-domiciliary state is prohibited from taxing under the Constitution of the United States shall be allocated in full to the commonwealth if the commercial domicile of the corporation is in the commonwealth.

(c) If a corporation has income from business activity which is taxable both within and without this commonwealth, its taxable net income, as determined under the provisions of subsection (a), shall be apportioned to this commonwealth by multiplying such taxable net income by the sales factor.

(d) The sales factor is a fraction, the numerator of which is the total sales of the corporation in the commonwealth during the taxable year, and the denominator of which is the total sales of the corporation everywhere during the taxable year.

As used in this subsection, unless specifically stated otherwise, ‘‘sales’’ shall mean all gross receipts of the corporation, including deemed receipts from transactions treated as sales or exchanges under the Code, except interest, dividends and gross receipts from the maturity, redemption, sale, exchange or other disposition of securities; provided, however, that ‘‘sales’’ shall not include gross receipts from transactions or activities to the extent that a non-domiciliary state would be prohibited from taxing the income from such transactions or activities under the Constitution of the United States.

(e) Sales of tangible personal property are in the commonwealth for purposes of this section if:

(1) the property is delivered or shipped to a purchaser within the commonwealth regardless of the f.o.b. point or other conditions of the sale; or

(2) the corporation is not taxable in the state of the purchaser and the property was not sold by an agent or agencies chiefly situated at, connected with or sent out from premises for the transaction of business owned or rented by the corporation outside the commonwealth. ‘‘Purchaser’’, as used in clauses (1) and (2) shall include the United States government.

(f) Sales, other than sales of tangible personal property, are in the commonwealth for purposes of this section if the corporation’s market for the sale is in the commonwealth. The corporation’s market for a sale is in the commonwealth and the sale is thus assigned to the commonwealth for the purpose of this section:

(1) in the case of sale, rental, lease or license of real property, if and to the extent the property is located in the commonwealth;

(2) in the case of rental, lease or license of tangible personal property, if and to the extent the property is located in the commonwealth;

(3) in the case of sale of a service, if and to the extent the service is delivered to a location in the commonwealth;

(4) in the case of lease or license of intangible property, including a sale or exchange of such property where the receipts from the sale or exchange derive from payments that are contingent on the productivity, use or disposition of the property, if and to the extent the intangible property is used in the commonwealth; and

(5) in the case of the sale of intangible property, other than as provided in clause (4), where the property sold is a contract right, government license or similar intangible property that authorizes the holder to conduct a business activity in a specific geographic area, if and to the extent that the intangible property is used in or otherwise associated with the commonwealth; provided, however, that any sale of intangible property, not otherwise described in this clause or clause (4), shall be excluded from the numerator and the denominator of the sales factor.

(g) If the numerator and denominator of the sales factor are zero or if the sales factor is otherwise determined to be insignificant in producing income, the taxpayer shall determine its sales factor by:

(1) adding to its sales any interest, dividends and gross receipts from the maturity, redemption, sale, exchange or other disposition of securities, and applying the sourcing provisions for receipts under section 2A to the total adjusted sales amount, as if the taxpayer were a financial institution for purposes of that section; or

(2) if, notwithstanding the adjustments in subsection (g)(1), the numerator and denominator of the sales factor remains zero or if the factor is otherwise determined to be insignificant in producing income, the whole of the taxpayer’s net income shall be taxable net income allocated to the commonwealth, provided that the alternative apportionment provisions of subsection (e) of section 2A shall be applicable, as if the taxpayer were a financial institution for purposes of that section.

(h) For the purposes of this section: (1) in the case of sales, other than sales of tangible personal property, if the state or states to which sales should be assigned cannot be determined, it shall be reasonably approximated; (2) in the case of sales other than sales of tangible personal property if the taxpayer is not taxable in a state to which a sale is assigned, or if the state or states to which such sales should be assigned cannot be determined or reasonably approximated, such sale shall be excluded from the numerator and denominator of the sales factor; (3) the corporation shall be considered to be taxable in the state of the purchaser if tangible personal property is delivered or shipped to a purchaser in a foreign country; (4) sales of tangible personal property to the United States government or any agency or instrumentality thereof for purposes of resale to a foreign government or any agency or instrumentality thereof are not sales made in the commonwealth; (5) in the case of sale, exchange or other disposition of a capital asset, as defined in paragraph (m) of section 1 of chapter 62, used in a taxpayer’s trade or business, including a deemed sale or exchange of such asset, ‘‘sales’’ shall be measured by the gain from the transaction; (6) ‘‘security’’ shall mean any interest or instrument commonly treated as a security as well as other instruments which are customarily sold in the open market or on a recognized exchange, including, but not limited to, transferable shares of a beneficial interest in any corporation or other entity, bonds, debentures, notes and other evidences of indebtedness, accounts receivable and notes receivable, cash and cash equivalents including foreign currencies and repurchase and futures contracts; (7) in the case of a sale or deemed sale of a business, the term ‘‘sales’’ shall not include receipts from the sale of the business ‘‘goodwill’’ or similar intangible value, including, without limitation, ‘‘going concern value’’ and ‘‘workforce in place’’; and (8) in the case of a business deriving receipts from operating a gaming establishment or otherwise deriving receipts from conducting a wagering business or activity, income-producing activity shall be considered to be performed in the commonwealth to the extent that the location of wagering transactions or activities that generated the receipts is in the commonwealth.

(i) (1) As used in this subsection, the following words shall, unless the context requires otherwise, have the following meaning:

‘‘Administration services’’, include, but are not limited to, clerical, fund or shareholder accounting, participant record keeping, transfer agency, bookkeeping, data processing, custodial, internal auditing, legal and tax services performed for a regulated investment company, but only if the provider of such service or services during the taxable year in which such service or services are provided also provides or is affiliated with a person that provides management or distribution services to any regulated investment company.

‘‘Affiliate’’, the meaning as set forth in 15 USC section a-2(a)(3)(C), as may be amended from time to time.

‘‘Distribution services’’, include, but are not limited to, the services of advertising, servicing, marketing or selling shares of a regulated investment company, but, in the case of advertising, servicing or marketing shares, only where such service is performed by a person who is, or in the case of a close end company, was, either engaged in the services of selling regulated investment company shares or affiliated with a person that is engaged in the service of selling regulated investment company shares. In the case of an open end company, such service of selling shares must be performed pursuant to a contract entered into pursuant to 15 USC section a-15(b), as from time to time amended.

‘‘Domicile’’, presumptively the shareholder’s mailing address on the records of the regulated investment company. If, however, the regulated investment company or the mutual fund service corporation has actual knowledge that the shareholder’s primary residence or principal place of business is different than the shareholder’s mailing address said presumption shall not control. If the shareholder of record is a company which holds the shares of the regulated investment company as depositor for the benefit of a separate account, then the shareholder shall be the contract owners or policyholders of the contracts or policies supported by the separate account, and it shall be presumed that the domicile of said shareholder is the contract owner’s or policyholder’s mailing address to the extent that the company maintains such mailing addresses in the regular course of business. If the regulated investment company or the mutual fund service corporation has actual knowledge that the shareholder’s principal place of business is different than the shareholder’s mailing address said presumption shall not control.

‘‘Management services’’, include, but are not necessarily limited to, the rendering of investment advice directly or indirectly to a regulated investment company, making determinations as to when sales and purchases of securities are to be made on behalf of the regulated investment company, or the selling or purchasing of securities constituting assets of a regulated investment company, and related activities, but only where such activity or activities are performed: (i) pursuant to a contract with the regulated investment company entered into pursuant to 15 USC section a-15(a), as from time to time amended; (ii) for a person that has entered into such contract with the regulated investment company; or (iii) for a person that is affiliated with a person that has entered into such contract with a regulated investment company.

‘‘Mutual fund sales’’, taxable net income derived within the taxable year directly or indirectly from the rendering of management, distribution or administration services to a regulated investment company, including net income received directly or indirectly from trustees, sponsors and participants of employee benefit plans which have accounts in a regulated investment company.

‘‘Regulated investment company’’, the meaning as set forth in section 851 of the Internal Revenue Code as amended and in effect for the taxable year.

(2) Notwithstanding the foregoing, mutual fund sales, other than the sale of tangible personal property, shall be assigned to the commonwealth to the extent that shareholders of the regulated investment company are domiciled in the commonwealth as follows:

(a) by multiplying the taxpayer’s total dollar amount of sales of such services on behalf of each regulated investment company by a fraction, the numerator of which shall be the average of the number of shares owned by the regulated investment company’s shareholders domiciled in the commonwealth at the beginning of and at the end of the regulated investment company’s taxable year that ends with or within the taxpayer’s taxable year and the denominator of which shall be the average of the number of shares owned by the regulated investment company shareholders everywhere at the beginning of and at the end of the regulated investment company’s taxable year that ends with or within the taxpayer’s taxable year.

(b) A separate computation shall be made to determine the sale for each regulated investment company, the sum of which shall equal the total sales assigned to the commonwealth.

The commissioner shall adopt regulations to implement subsections (d) to (i), inclusive. Nothing in this subsection shall limit the commissioner’s authority under subsection (k).

(j) If a corporation maintains an office, warehouse or other place of business in a state other than this commonwealth for the purpose of reducing its tax under this chapter, the commissioner shall, in determining the amount of taxable net income apportionable to this commonwealth, adjust any factor to properly reflect the amount which the factor ought reasonably to assign to this commonwealth.

(k) If the apportionment provisions of this section are not reasonably adapted to approximate the net income derived from business carried on within this commonwealth by any type of industry group, the commissioner may, by regulation, adopt alternative apportionment provisions to be applied to such an industry group in lieu of the foregoing provisions.

(l) In any case in which a purchasing corporation makes an election under section 338 of the Code, the target corporation shall be treated as having sold its assets for purposes of this section.

SECTION __. Sections A1 and F6 shall take effect for the tax year beginning on January 1, 2018 and ending on December 31, 2018.

SECTION __. Sections B2 and G7 shall take effect for the tax year beginning on January 1, 2019 and ending on December 31, 2019.

SECTION __. Sections C3 and H8 shall take effect on January 1, 2020 and shall be effective for all tax years beginning on or after January 1, 2020.

SECTION __. Sections D4, E5 and J10 shall take effect on January 1, 2021 and shall be effective for all tax years beginning on or after January 1, 2021.

Budget Amendment ID: FY2017-S4-29

OTH 29

Municipal Gas Tax Exemption

Messrs. Tarr, O'Connor, Fattman and Ross moved that the proposed new text be amended by inserting, after section__, the following new section:-

“SECTION__. Chapter 64A of the General Laws, as most recently amended by chapter 46 of the acts of 2013, is hereby further amended by inserting, after section 7A, the following section:-

Section 7B. The sale of fuel to a city or town which was consumed for any municipal purpose shall be exempt from the excise established by this chapter.”

Budget Amendment ID: FY2017-S4-30

OTH 30

Promoting Rental Housing Stability

Messrs. Tarr, O'Connor, Fattman and Ross moved that the proposed new text be amended by inserting, after section__, the following new sections:-

“SECTION__. Section 1A of chapter 239 of the General Laws, as appearing in the 2014 Official Edition, is hereby amended by inserting at the end thereof the following paragraph:

A lessor of land or tenements used for residential purposes may bring an emergency action to recover possession upon a showing that significant damage to the premises is occurring or is likely to result from continued occupancy of the tenant. A hearing on such action shall be held within 14 days after the action is initiated.

SECTION__. Section 8A of said chapter 239, as so appearing, is hereby amended by striking the second paragraph in its entirety and inserting in place thereof the following:

Whenever any counterclaim or claim of defense under this section is based on any allegation concerning the condition of the premises or the services or equipment provided therein, the tenant or occupant shall not be entitled to relief under this section unless:

(1) the owner or his agents, servants, or employees, or the person to whom the tenant or occupant customarily paid his rent knew of such conditions before the tenant or occupant was in arrears in his rent;

(2) the tenant, within 7 days of the typical rent payment date, deposited the withheld rent with the clerk to be held in escrow;

(3) the plaintiff does not show that such conditions were caused by the tenant or occupant or any other person acting under his control; except that the defendant shall have the burden of proving that any violation appearing solely within that portion of the premises under his control and not by its nature reasonably attributable to any action or failure to act of the plaintiff was not so caused;

(4) the tenant shows that, upon reasonable notice by the owner, they did not unreasonably deny access to the owner or owner’s representative to make the repairs or alterations;

(5) the premises are not situated in a hotel or motel, nor in a lodging house or rooming house wherein the occupant has maintained such occupancy for less than three consecutive months; and

(6) the plaintiff does not show that the conditions complained of cannot be remedied without the premises being vacated; provided, however, that nothing in this clause shall be construed to deprive the tenant or occupant of relief under this section when the premises are temporarily vacated for purposes of removal or covering of paint, plaster, soil or other accessible materials containing dangerous levels of lead pursuant to section one hundred and ninety-seven of chapter one hundred and eleven.

SECTION__. Said section 8A of said chapter 239, as so appearing, is hereby further amended in the last sentence of the fourth paragraph by striking, in line 74, the word “may” and inserting in place thereof the following word:- “shall”.

SECTION__. Said section 8A of said chapter 239, as so appearing, is hereby further amended by inserting at the end thereof the following paragraph:-

Any rent withheld and placed in escrow with the clerk based on any allegation concerning the condition of the premises or the services or equipment provided therein, shall be released to the owner or owner’s representative within 21 days following cure of the defect for which rent was withheld, provided that the local board of health has inspected the property and certified that the defect has been cured.”

Budget Amendment ID: FY2017-S4-31

OTH 31

Treble Damages

Messrs. Tarr, O'Connor, Fattman and Ross moved that the proposed new text be amended by inserting after section __ the following new section:-

“SECTION __. Section 27 of chapter 149 of the General Laws, as appearing in the 2014 Official Edition, is hereby amended by striking out the last paragraph and inserting in place thereof the following paragraph: -

‘Any employee claiming to be aggrieved by a violation of this section may, at the expiration of 90 days after the filing of a complaint with the attorney general, or sooner if the attorney general assents in writing, and within 3 years after the said violation, institute and prosecute in his own name and on his own behalf, or for himself and for others similarly situated, a civil action for injunctive relief, for any damages incurred, and for any loss of wages and other benefits. Any employee so aggrieved and who prevails in such an action shall, if said violation be willful, be awarded triple damages, as liquidated damages, for any loss of wages and other benefits; and the employee shall also be awarded the costs of the litigation and reasonable attorneys' fees; provided, further, that any employee so aggrieved and who prevails in such an action if said violation is not willful, shall be awarded damages as determined by the court for any loss of wages and other benefits; and the employee may also be awarded the costs of the litigation and reasonable attorneys' fees.’

SECTION __. Section 27F of said chapter 149, as so appearing, is hereby amended by striking out the last paragraph and inserting in place thereof the following paragraph: -

SECTION __. Section 27G of said chapter 149, as so appearing, is hereby amended by striking out the last paragraph and inserting in place thereof the following paragraph: -

‘Any employee claiming to be aggrieved by a violation of this section may, at the expiration of 90 days after the filing of a complaint with the attorney general, or sooner if the attorney general assents in writing, and within 3 years after the said violation, institute and prosecute in his own name and on his own behalf, or for himself and for others similarly situated, a civil action for injunctive relief, for any damages incurred, and for any loss of wages and other benefits. Any employee so aggrieved and who prevails in such an action shall, if said violation be willful, be awarded triple damages, as liquidated damages, for any loss of wages and other benefits; and the employee shall also be awarded the costs of the litigation and reasonable attorneys' fees; provided, further, that any employee so aggrieved and who prevails in such an action, if said violation is not willful, shall be awarded damages as determined by the court for any loss of wages and other benefits; and the employee may also be awarded the costs of the litigation and reasonable attorneys' fees.’

SECTION __. Section 27H of said chapter 149, as so appearing, is hereby amended by striking out the last paragraph and inserting in place thereof the following paragraph: -

‘Any employee claiming to be aggrieved by a violation of this section may, at the expiration of 90 days after the filing of a complaint with the attorney general, or sooner if the attorney general assents in writing, and within 3 years after the said violation, institute and prosecute in his own name and on his own behalf, or for himself and for others similarly situated, a civil action for injunctive relief, for any damages incurred, and for any loss of wages and other benefits. Any employee so aggrieved and who prevails in such an action shall, if said violation be willful, be awarded triple damages, as liquidated damages, for any loss of wages and other benefits; and the employee shall also be awarded the costs of the litigation and reasonable attorneys' fees; provided, further, that any employee so aggrieved and who prevails in such an action, if said violation is not willful, shall be awarded damages as determined by the court for any loss of wages and other benefits; and the employee may also be awarded the costs of the litigation and reasonable attorneys' fees.’

SECTION __. Section 150 of said chapter 149, as so appearing, is heareby amended by striking out the last paragraph and inserting in place thereof the following paragraph: -

‘Any employee claiming to be aggrieved by a violation of sections 33E, 148, 148A, 148B, 150C, 152, 152A or 159C or section 19 of chapter 151 may, at the expiration of 90 days after the filing of a complaint with the attorney general, or sooner if the attorney general assents in writing, and within 3 years after the said violation, institute and prosecute in his own name and on his own behalf, or for himself and for others similarly situated, a civil action for injunctive relief, for any damages incurred, and for any loss of wages and other benefits. Any employee so aggrieved and who prevails in such an action shall, if said violation be willful, be awarded triple damages, as liquidated damages, for any loss of wages and other benefits; and the employee shall also be awarded the costs of the litigation and reasonable attorneys' fees; provided, further, that any employee so aggrieved and who prevails in such an action, if said violation is not willful, shall be awarded damages as determined by the court for any loss of wages and other benefits; and the employee may also be awarded the costs of the litigation and reasonable attorneys' fees.’”.

Budget Amendment ID: FY2017-S4-32

OTH 32

MBTA Commuter Tax Deduction Increase

Messrs. Timilty and O'Connor moved that the proposed new text be amended by inserting at the end thereof the following new section:-

SECTION X. – Section 3 of Chapter 62, as appearing in the 2014 Official Edition, is hereby amended by striking, in lines 163 and 167, the figure “$750” and inserting in its place thereof in each instance the following figure:- $1,000

Budget Amendment ID: FY2017-S4-33

OTH 33

Exempting Farmers Markets from Property Taxes

Mr. Ross, Ms. Gobi, Messrs. Tarr and Fattman moved that the proposed new text be amended By inserting, after section __, the following new section:-

“Section __. Section 2B of chapter 59, as appearing in the 2014 Official Edition, is hereby amended by inserting, in line 18, after the words “and laws”, the following:-; provided further, that, subject to section 4 of chapter 4, for the purposes of this section, a farmers’ market, as defined by the Massachusetts department of agricultural resources, shall be considered a public purpose.”

Budget Amendment ID: FY2017-S4-34

OTH 34

Protecting Seniors In Applying For Masshealth Nursing Home Care

Messrs. Montigny, Moore, Eldridge, Joyce and McGee moved that the proposed new text be amended by inserting after section__a new section:-

SECTION X.

Section 28 of chapter 118E of the General Laws is hereby amended by inserting at the end thereof, the following section: The division shall not impose a period of ineligibility against an individual who demonstrates that a transfer of assets by said individual or his spouse was intended exclusively for a purpose other than qualifying for MassHealth or was intended to be a transfer for fair market value. The division shall consider specific factors in determining whether the individual has met his burden in establishing such intent including but not limited to the following: 1) The individual provides documentation demonstrating a regular pattern of small transfers for at least three years consistent with the transfer in question; 2) The individual or his spouse made the transfer to a religious institution, charity or other non-profit entity in an amount consistent with prior charitable giving ; 3) at the time of the transfer the individual and his spouse had resources at or below the allowable limit for MassHealth eligibility for long term care; 4) the transfer was intended to alleviate a relative’s financial crisis, prevent a relative’s mortgage foreclosure or pay for a relative’s medical care; or 5) at the time of the resource transfer, the individual’s medical record did not indicate a significant likelihood that the individual would require nursing home services in the near future. If the individual establishes any of the above factors, then the burden of proving that the individual intended the transfer of assets to qualify the individual for MassHealth shifts to the division. The division shall promulgate regulations implementing this section.

Budget Amendment ID: FY2017-S4-35

OTH 35

Structural Steel

Messrs. Tarr, O'Connor, Fattman and Ross moved that the proposed new text be amended by inserting after Section__, the following new section:-

Section__.Section 44F of chapter 149 of the General Laws, as appearing in the 2014 Official Edition, is hereby amended by striking out, in line 13, the words “and (s)” and inserting in place thereof the following words: (s) structural steel including when applicable structural steel framing, shear connectors, steel or metal joists, steel or metal decking, and/or hot dipped metal galvanizing; and (t).

Budget Amendment ID: FY2017-S4-36

OTH 36

Student Entrepreneurial Trust Fund

Messrs. Tarr, O'Connor, Fattman and Ross moved that the proposed new text be amended by inserting after section __ the following new section:-

“SECTION __. Chapter 23A of the General Laws, as appearing in 2014 Official Edition, is hereby amended by inserting after section 10B the following new section:-

Section 10C. (a) There is hereby established, at the Technology Transfer Center at the University of Massachusetts, the Commonwealth Student Innovation Center, managed by the President of the University or his designee, and governed by the investment board established in subsection (c) herein.

The purpose of the center shall be to provide students and graduates of Massachusetts institutions of higher learning with the assistance and guidance necessary to develop their product ideas and concepts and to commercialize tem in the Commonwealth. Said assistance shall include but not be limited to investment from the fund established in section (b) hereof, forums, technical and legal service, business counseling, mentoring, logistics, planning, and marketing.

The center may be funded by not more than 10% of the fund established in section (b), provided that it may recover and return to said fund reasonable fees to covers some of the costs of its expenses providing assistance, provided, however, that the center shall seek to minimize such fees, and shall seek to maximize its available resources by securing funding and in kind assistance from the federal government, businesses, charitable organizations, private donors, business organizations and others. The center may also generate funding through agreements with student and graduate clients to share in the proceeds of commercialization of products receiving its assistance.

(b) There shall be established and set upon the books of the commonwealth a separate fund to be known as the student entrepreneurial development and economic investment fund, hereinafter referred to as the student investment fund, to which shall be credited any appropriations, bond proceeds, or other monies authorized by the general court and specifically designated to be credited thereto and additional funds designated for deposit to the student investment fund, including any pension funds, federal grants or loans, or private donations made available to the secretary of economic development. The secretary of economic development shall hold the student investment fund in an account separate from other funds or accounts. Amounts credited to the student investment fund shall be available to the investment board as established in subsection (c) to carry out the purposes of subsection (d).

(c) The investment board shall consist of the following members: the secretary of economic development or his designee, who shall serve as the chairperson of the board; the chairman of the board of higher education or his designee, who shall serve as the vice-chairperson of the board; the president of the Massachusetts technology development corporation, or his designee; the executive director of the office of commercial ventures and intellectual property, or his designee; two private Massachusetts-based investors to be chosen by the chairperson in consultation with the president of the Massachusetts technology development corporation; one student representative selected by the university of Massachusetts representative to the board of higher education; one student representative selected by the state college representative to the board of higher education; and one student representative selected by the community college representative to the board of higher education. The chairman of the board of higher education shall establish a student application program to aid the representatives of the board of higher education in the selection of student members to the board.

Five members of the board shall constitute a quorum and the affirmative vote of five members shall be necessary for any action taken by the board. No vacancy in the membership of the board shall impair the right of a quorum to exercise all the rights and perform all the duties of the board.

(d) The purpose of the student investment fund shall be to provide an opportunity for interested students to gain experience in entrepreneurialism and early-stage business development while fostering an economic environment that will attract students to the commonwealth and forge a relationship between the public higher education system and the Massachusetts business community with the intent of driving economic growth. Funds made available to the student investment board from the student investment fund shall be used for a grant program administered by the board for prototype funding of Massachusetts’ student ideas in early development stages; provided however, that the development of such ideas, plans, or business occur within the commonwealth. The secretary of economic development shall promulgate rules regarding the enforcement and penalties for recipients who relocate outside of the commonwealth. The board shall not be limited in the number of grants distributed to students in any one year; provided however, that the total monetary amount of all grants distributed by the board in a fiscal year shall not exceed twenty percent of the fund’s first year balance. The board shall hold periodic hearings to allow selected students, who have submitted a statement of interest and initial business plan, the opportunity to present a comprehensive business plan describing characteristics and proprietary positions of the student’s product or services; present and future markets for such products or services; potential strategies for the future development and funding of the prototype product or service; a statement of amount, timing and projected use of the capital sought by the student; and a statement of the projected growth in employment or other positive economic impacts. Comprehensive business plans may be written and reviewed in consultation with the Massachusetts technology transfer center at the University of Massachusetts.

(e) The board shall, by January 1 of each year, submit a report of its activities for the preceding fiscal year to the governor, the joint committee on economic development and emerging technologies, and the clerks of the House of Representatives and senate. Each report shall set forth a complete financial statement covering its operation during the year and shall also include any requests for additional appropriations.”

Budget Amendment ID: FY2017-S4-37

OTH 37

Angel Investor Tax Credit

Messrs. O'Connor, Tarr, Fattman and Ross moved that the proposed new text be amended by inserting, after section __, the following new section:-

SECTION 1. Section 6 of chapter 62 of the General Laws, as appearing in the 2014 Official Edition, is hereby amended by inserting after subsection (s) the following new subsection:-

(t) (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, that 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 not less than $5,000,000 nor more than $10,000,000.

(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, 2021.

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

Budget Amendment ID: FY2017-S4-38

OTH 38

Child Care Tax Credit

Messrs. O'Connor, Timilty, Tarr, Fattman and Ross moved that the proposed new text be amended by inserting, after section __, the following new section:-

SECTION 1. Section 6 of Chapter 62 of the General Laws is hereby amended by inserting after subsection (p) the following new subsection:-

(q) A credit for child care services expenses paid by the taxpayer shall be allowed against the tax liability imposed by this chapter, for a taxpayer filing single, married filing jointly or head of household. Said child care service must be a provider licensed by the Commonwealth in order to qualify for the tax credit. The child receiving child care services must be a dependent of the taxpayer. The total credit allowable per tax year shall not exceed three thousand dollars per child. Only one taxpayer of the two taxpayers who file jointly married filing shall be eligible to qualify for the tax credit.

Budget Amendment ID: FY2017-S4-39

OTH 39

College Tuition Tax Credit

Messrs. O'Connor, Timilty, Tarr, Fattman and Ross moved that the proposed new text be amended by inserting, after section __, the following new section:-

SECTION 1. Chapter 62 is hereby amended in Section 6 by inserting at the end thereof after subsection (q) the following new subsection:-

(r) A credit shall be allowed against the tax liability imposed by this chapter for in an amount up to 20 per cent of the cost of qualified tuition and fees for higher education. The credit under this subsection shall be allowed for the taxable year in which the expenses are incurred; provided, that said credit shall not exceed $5,000 in any tax year and any excess credit may be applied over the following seven subsequent tax years.

Budget Amendment ID: FY2017-S4-40

OTH 40

Home Health Care and Hospice Tax Credit

Mr. O'Connor, Ms. L'Italien, Messrs. Timilty, Tarr, Fattman and Ross moved that the proposed new text be amended by inserting, after section __, the following new section:-

SECTION 1: (1) A taxpayer who pays for direct home health services from a home care provider licensed with the Massachusetts Department of Public Health, or the Center for Medicare and Medicaid Services or certified with the Massachusetts Department of Occupational Safety, for the care of an elderly parent or in-law 60 years of age or older who resides in the commonwealth shall be allowed a deduction of $5000.

(2) A taxpayer who pays for his own home health care services from a home health care provider licensed with the Massachusetts Department of Public Health, or the Center for Medicare and Medicaid Services or certified with the Massachusetts Department of Occupational Safety shall be allowed a deduction of $5000.

(3) A taxpayer who pays for direct home hospice services for themselves or another from a home health care provider licensed with the Massachusetts Department of Public Health, or the Center for Medicare and Medicaid Services or certified with the Massachusetts Department of Occupational Safety shall be allowed a deduction of $5000.

Budget Amendment ID: FY2017-S4-41

OTH 41

Hearing Aid Tax Credit

Messrs. O'Connor, Timilty, Tarr, Fattman and Ross moved that the proposed new text be amended by inserting, after section __, the following section:-

Section 1. Section 6 of chapter 62 of the General Laws, as appearing in the 2012 Official Edition, is hereby amended by inserting at the end thereof the following new subsection:-

(1) A taxpayer shall be allowed a credit against the taxes imposed by this chapter in an amount equal to the amount paid during the taxable year, not compensated by insurance or otherwise, by the taxpayer for the purchase of any qualified hearing aid.

(2) For the purposes of this section, the term qualified hearing aid means a hearing aid which is intended for use:

(a) by the taxpayer, but only if the taxpayer (or the spouse intending to use the hearing aid, in the case of a joint return), is age 55 or older; or

(b) by an individual with respect to whom the taxpayer, for the taxable year, is allowed a deduction. The maximum amount allowed as a credit under this section is $500.

(3) This section shall apply to any individual for any taxable year only if such individual elects to have this section apply for such taxable year. An election to have this section apply may not be made for any taxable year if such election is in effect with respect to such individual for any of the four taxable years preceding such taxable year.

Budget Amendment ID: FY2017-S4-43

OTH 43

Municipal Gas Tax Exemption

Messrs. O'Connor, Tarr, Fattman and Ross moved that the proposed new text be amended by inserting, after section __, the following new section:-

“SECTION__. Chapter 64A of the General Laws, as most recently amended by chapter 46 of the acts of 2013, is hereby further amended by inserting, after section 7A, the following section:-

Section 7B. The sale of fuel to a city or town which having consumed the same for any municipal purpose shall be exempt from the excise established by this chapter.”

Budget Amendment ID: FY2017-S4-44

OTH 44

Repeal the Nursing Home Tax

Messrs. O'Connor and Ross moved that the proposed new text be amended by inserting, after section __, the following new section:-

SECTION 1. Section 63 of chapter 118E of the General Laws, as appearing in the 2014 Official Edition, is hereby repealed.

Budget Amendment ID: FY2017-S4-45

OTH 45

Taxes and Free Transparency

Messrs. O'Connor, Tarr, Fattman and Ross moved that the proposed new text be amended by inserting, after section __, the following new section:-

"Chapter 3 of the General Laws is hereby amended by inserting after section 38B the following section:-

Section 38B½. The committee on ways and means of each branch of the general court shall conduct no less than 6 public hearings on bills referred to them that purport to establish, increase or expand any new or existing taxes or fees. The committees shall give 3 days’ public notice prior to holding such public hearings. Each hearing shall be conducted in a distinct geographical region of the commonwealth."

Budget Amendment ID: FY2017-S4-46

OTH 46

Small Business Tax Credit

Messrs. O'Connor, Tarr and Ross moved that the proposed new text be amended by inserting, following section __, the following new section:-

"SECTION 1. Chapter 62 of the General Laws is hereby amended by inserting after section 6 the following section:—

Section 6½. (a) As used in this section the following words shall, unless the context clearly requires otherwise, have the following meanings:—

“Department”, the department of revenue. “Small Business”, a sole proprietorship, partnership, limited liability company, corporate trust, corporation or other business, including its affiliates that is: (i) independently owned and operated, (ii) not dominant in the field of operation in which it is bidding on government contracts, (iii) qualifies as a small business under the criteria and size standards of the Small Business Administration regulations and (iv) is under 500 employees in the manufacturing and mining industries or under 100 employees for all wholesale trade industries or does under $6 million of business annually for retail and service industries or does under $28.5 million of business annually for general & heavy construction industries or does under $12 million of business annually for all special trade contractors and under $0.75 million of business for agricultural industries “Creditable amount”, the monetary amount actually paid by a small business to provide gasoline or diesel for vehicles either owned by company or driven by employees in the normal course of business.

(b) There is hereby established a credit against the tax liability imposed by this chapter for small businesses to be known as the “Small Business Tax Credit”.

(c) The amount of the “Small Business Tax Credit” shall be up to 15 per cent of the creditable amount purchased in the taxable year.

(d) The commissioner shall promulgate rules and regulations relative to the administration and enforcement of this section."

Budget Amendment ID: FY2017-S4-49

OTH 49

Permanent Annual Sales Tax Holiday

Messrs. O'Connor, Tarr, Fattman and Ross moved that the proposed new text be amended by inserting, after section __, the following new section:-

"SECTION 1. Chapter 64H of the General Laws, as appearing in the 2014 Official Edition, is hereby amended by inserting, after section 6, the following:-

Section 6A. The commissioner of revenue shall 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: FY2017-S4-50

OTH 50

Income Tax Credit for Families Caring for Elderly Relatives and Victims of Alzheimers

Mr. O'Connor, Ms. L'Italien, Messrs. Timilty, Tarr, Fattman and Ross moved that the proposed new text be amended by inserting, after section __, the following new section:-

SECTION 1. Section 6 of chapter 62 of the General Laws, as appearing in the 2008 Official Edition, is hereby amended by inserting after paragraph (a) the following new paragraph:—

(b) A credit of $600 shall be allowed against the taxes due if the taxpayer has provided more than one-half of the support for an elderly relative who has attained the age of 70 before the taxable year, or for a totally disabled relative with Alzheimer’s Disease, provided that the relative resided with the taxpayer for more than 6 months of the taxable year and provided further that the adjusted gross income of the relative does not exceed $20,000 in the case of a single return and $35,000 in the case of a joint return. If the credit provided in this section reduces the tax to zero, the taxpayer shall be entitled to a refund equal to the amount by which the amount of the credit exceeded the amount of tax due.

Budget Amendment ID: FY2017-S4-51

OTH 51

Excluding Small Businesses From Personal Property Tax

Messrs. O'Connor, Tarr, Fattman and Ross moved that the proposed new text be amended by inserting, after section __, the following new section:-

SECTION 1. Section 18 of chapter 59 of the General Laws, as appearing in the 2012 Official Edition, is hereby amended by adding after the word “ninety” of line 41 the following: or corporations employing 50 or fewer full time employees.

Budget Amendment ID: FY2017-S4-52

OTH 52

Senior Citizen Property Tax Reduction

Messrs. O'Connor and Tarr moved that the proposed new text be amended by inserting, after section__, the following new sections:-

“SECTION _. Section 5K of chapter 59 of the General Laws, as appearing in the 2014 Official Edition, is hereby amended by striking out the second sentence and inserting in place thereof the following:-

In exchange for such volunteer services, the city or town shall reduce the real property tax obligations of such person over the age of 60 on his tax bills, and any reduction so provided shall be in addition to any exemption or abatement to which any such person is otherwise entitled. No person shall receive a rate of, or be credited with, more than the current minimum wage of the commonwealth per hour for up to 125 hours of volunteer services provided in a given tax year; provided, that a city or town may limit the number of hours of volunteer services for which a person may receive a reduction on his tax bills to fewer than 125.

SECTION _. Said section 5K of said chapter 59, as so appearing, is hereby further amended by striking out the third paragraph and inserting in place thereof the following paragraph:-

A city or town, by vote of its legislative body, subject to its charter, may adjust the exemption in this clause by allowing an approved representative, for persons physically unable, to provide such services to the city or town.

SECTION _. Section 5N of chapter 59 of the General Laws, as so appearing, is hereby amended by striking out the second sentence and inserting in place thereof the following:-

In exchange for such volunteer services, the city or town shall reduce the real property tax obligations of that veteran on the veteran’s tax bills and that reduction shall be in addition to any exemption or abatement to which that person is otherwise entitled. No person shall receive a rate of, or be credited with, more than the current minimum wage of the commonwealth per hour for up to 125 hours of volunteer services provided in a given tax year; provided, that a city or town may limit the number of hours of volunteer services for which a person may receive a reduction on his tax bills to fewer than 125.

SECTION _. Said section 5N of chapter 59 of the General Laws, as so appearing, is hereby further amended by striking out the third paragraph and inserting in place thereof the following paragraph:-

Budget Amendment ID: FY2017-S4-53

OTH 53

Tax Deduction for Teachers Purchasing Supplies

Messrs. O'Connor, Timilty, Tarr, Fattman and Ross moved that the proposed new text be amended by inserting, after section __, the following new sections:-

"SECTION 1. Paragraph (a) of part B of section 3 of chapter 62 of the General Laws, as appearing in the 2010 Official Edition, is hereby amended by adding the following subparagraph:-

(16) An amount as described in section 62(a)(2)(D) of the Code for certain expenses of elementary and secondary school teachers, only to the extent the amount is not otherwise deducted under subparagraph (7).

SECTION 2. Section 1 shall be effective for tax years beginning on or after January 1, 2013."

Budget Amendment ID: FY2017-S4-54

OTH 54

Senior Citizen Property Tax Reduction

Mr. O'Connor moved that the proposed new text be amended by inserting, after section __, the following new sections:-

"SECTION 1. Section 5K of chapter 59 of the General Laws, as appearing in the 2014 Official Edition, is hereby amended by striking out the second sentence and inserting in place thereof the following two sentences:-

SECTION 2. Said section 5K of said chapter 59, as so appearing, is hereby further amended by striking out the third paragraph and inserting in place thereof the following paragraph:-

SECTION 3. Section 5N of chapter 59 of the General Laws, as so appearing, is hereby amended by striking out the second sentence and inserting in place thereof the following two sentences:-

SECTION 4. Said section 5N of chapter 59 of the General Laws, as so appearing, is hereby further amended by striking out the third paragraph and inserting in place thereof the following paragraph:-

Budget Amendment ID: FY2017-S4-55

OTH 55

Super Research and Development Tax Credit

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

“SECTION__. Section 38 of Chapter 63 as appearing in the 2014 official edition is hereby amended by inserting at the end thereof the following new section:-

Super Research and Development Tax Credit

Section 1. A business corporation or taxpayer that qualifies for the research expense tax credit allowed under section 38M of this Chapter and 830 CMR 63.38M.1 is allowed an additional credit against the tax due under this section equal to the excess, if any, of qualified research expenses for the taxable year over the super credit base amount. For purposes of this section, "super credit base amount" means the average amount spent on qualified research expenses by the taxpayer in the 5 taxable years immediately preceding the effective date of this section, increased by 50%. For purposes of this section, "qualified research expenses" has the same meaning as under 830 CMR 63.38M.1 but applies only to expenditures for research conducted in this State.

Section 2. The credit allowed under this section is limited to 50% of the taxpayer's tax due after the allowance of any other credits taken pursuant to this chapter.

Section 3. A business corporation or taxpayer entitled to a credit under this section for any taxable year may carry over and apply to the tax due for any one or more of the next succeeding 5 taxable years the portion, as reduced from year to year, of any unused credit, but in no event may the credit applied in any single year exceed 50% of the taxpayer's tax due after the allowance of any other credits taken pursuant to this chapter

Section 4. The credit provided by this section may not be used to reduce the business corporation or taxpayer's tax liability under this section to less than the amount of the taxpayer's tax due in the preceding taxable year after the allowance of any credits taken pursuant to this chapter.

Section 5. In the case of corporations filing a combined return, a credit generated by an individual member corporation under the provisions of this section must first be applied against the tax due attributable to that company under this Part. A member corporation with an excess research and development credit may apply its excess credit against the tax due of another group member to the extent that that other member corporation can use additional credits under the limitations of subsection 4. Unused, unexpired credits generated by a member corporation may be carried over from year to year by the individual corporation that generated the credit, subject to the limitation in subsection 3.”

Budget Amendment ID: FY2017-S4-56

OTH 56

LLC Licensing Fees

Messrs. Ross, Humason, O'Connor, Tarr and Fattman moved that the proposed new text be amended By inserting, after section __, the following new section:-

“Section __. Section 12 of chapter 156C, as appearing in the 2014 Official Edition, is hereby amended by striking the words “five hundred” where they appear in subsection (d) and inserting in place thereof the words:- “one hundred fifty”.”

Budget Amendment ID: FY2017-S4-57

OTH 57

2016 Sales Tax Holiday

Messrs. Tarr, Timilty, O'Connor, Fattman and Ross moved that the proposed new text be amended by inserting, after section__, the following new section:-

“SECTION__. (a) Notwithstanding any general or special law to the contrary, for the days of August 13, 2016 and August 14, 2016, an excise shall not be imposed upon nonbusiness sales at retail of tangible personal property, as defined in section 1 of chapter 64H of the General Laws. For the purposes of this act, tangible personal property shall not include telecommunications, tobacco products subject to the excise imposed by chapter 64C of the General Laws, gas, steam, electricity, motor vehicles, motorboats, meals or a single item the price of which is in excess of $2,500.

(b) Notwithstanding any general or special law to the contrary, for the days of August 13, 2016 and August 14, 2016, a vendor shall not add to the sales price or collect from a nonbusiness purchaser an excise upon sales at retail of tangible personal property, as defined in section 1 of chapter 64H of the General Laws. The commissioner of revenue shall not require a vendor to collect and pay excise upon sales at retail of tangible personal property purchased on August 13, 2016 and August 14, 2016. An excise erroneously or improperly collected during the days of August 13, 2016 and August 14, 2016, 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 a single item the price of which is in excess of $2,500.

(c) 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 of August 13, 2016 and August 14, 2016.

(d) On or before December 31, 2016, 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, pursuant to this act. The commissioner shall file a report with the joint committee on revenue and the house and senate committees on ways and means detailing by fund the amounts under general and special laws governing the distribution of revenues under chapter 64H of the General Laws which would have been deposited in each fund, without this act.

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

(f) Eligible sales at retail of tangible personal property under sections 175 and 176 of chapter 64H are restricted to those transactions occurring on August 13, 2016 and August 14, 2016. Transfer of possession of or payment in full for the property shall occur on one of those days, and prior sales or layaway sales shall be ineligible.”

Budget Amendment ID: FY2017-S4-58

OTH 58

Community Preservation Trust Fund

Ms. Creem, Mr. Downing, Ms. Flanagan, Ms. Gobi, Ms. L'Italien, Mr. Eldridge, Ms. Lovely, Messrs. Moore, Humason, Lewis, McGee, Barrett and Brownsberger, Ms. O'Connor Ives, Messrs. Timilty, Keenan and Lesser, Ms. Chang-Diaz, Messrs. Brady, Welch and Wolf 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, prior to transferring the consolidated net surplus in the budgetary funds for fiscal year 2016 to the Commonwealth Stabilization Fund under section 5C of chapter 29 of the General Laws, the comptroller shall transfer $25,000,000 to the Massachusetts Community Preservation Trust Fund established in section 9 of chapter 44B of the General Laws. "

Budget Amendment ID: FY2017-S4-59

OTH 59

Title V Income Tax Credit Reform

Messrs. Tarr, O'Connor, Fattman and Ross moved that the proposed new text be amended by inserting, after section__, the following new section:-

“SECTION__. Subsection (i) of Section 6 of Chapter 62 of the General Laws, as appearing in the 2014 Official Edition, is hereby amended by striking in line 321 the figure “$15,000” and inserting in place thereof the following:– “$25,000”; and, by striking in line 325 the figure “$1,500” and inserting in place thereof the following:– “$4,000”; and by striking in line 327 the figure “$6,000” and inserting in place thereof the following:– “$10,000”.

Budget Amendment ID: FY2017-S4-60

OTH 60

Reducing Property Taxes for Senior Citizens

Messrs. Ross, Humason, Timilty and O'Connor moved that the proposed new text be amended By inserting, after section __, the following new section:-

“Section __. Section 5 of Chapter 59, as appearing in the 2014 Official Edition, is hereby amended by inserting the following paragraph:-

Fifty-eighth. Notwithstanding other provisions of this chapter or any general or special law to the contrary, upon acceptance of this paragraph by a city or a town, the board of assessors shall annually reduce the property tax on the real property of a person who has reached his sixty-fifth birthday before the fiscal year for which the tax is due, and have lived in the city or town for 25 years or longer, to the amount of tax due on the property in the fiscal year prior to the person reaching age 65, if the person occupies the real estate as his domicile or occupies the same jointly with his spouse.”

Budget Amendment ID: FY2017-S4-62

OTH 62

Abolishing the Death Tax

Messrs. Fattman, O'Connor, Tarr and Ross moved that the proposed new text be amended by inserting, after section __, the following new section:- SECTION __. Chapter 65C of the General Laws, as appearing in the 2014 Official Edition, is hereby repealed.

Budget Amendment ID: FY2017-S4-63-R1

Redraft OTH 63

Combating "V.I.P. Syndrome" to Protect Health Care Integrity and Quality

Messrs. Montigny, Moore and Brady moved that the proposed new text be amended by inserting, after section 35, the following new section:-

"SECTION 35A. Chapter 111 of the General Laws is hereby amended by inserting after section 53H the following section:-

Section 53I. (a) Notwithstanding any general or special law to the contrary, no health care provider shall knowingly or intentionally violate department rules and regulations adopted under this chapter, at the direct request of a patient, authorized caregiver or other interested person. Any violation shall be documented and reported by the health care provider to the department within 72 hours. The department may impose penalties including, but not limited to, a fine of up to $5,000 per violation or complaint to the relevant board of registration. A health care provider who fails to report a violation, as so provided, may be subject to additional penalties up to $50,000 per violation.

(b) Notwithstanding any general or special law to the contrary, a health care provider shall not knowingly or intentionally designate, mark, label or confer any special status unrelated to medical diagnosis, treatment or care to a patient due to socio-economic status or direct relationship to the health care provider. The department may impose penalties including, but not limited to, a fine of up to $5,000 per violation or complaint to the relevant board of registration.

(c) A penalty assessed under this section shall not preclude the department from assessing fees for violations under this chapter.

(d) A health care provider reporting a violation pursuant to this section shall be afforded protection from retaliatory action in accordance with section 187 of chapter 149.

(e) The commissioner may promulgate regulations to enforce this section."

Budget Amendment ID: FY2017-S4-64-R1

Redraft OTH 64

Pilgrim Nuclear Power Station decommissioning advisory panel

Messrs. deMacedo, Wolf and O'Connor moved that the proposed new text be amended in section 2, in item 0810-0000, by inserting after section 77 the following section:-

“SECTION 77A. (a) There shall be a Pilgrim Nuclear Power Station decommissioning advisory panel. The advisory panel shall ensure best practices, engage citizens and advise state and local officials and residents on matters related to the decommissioning and postclosure activities of the Pilgrim Nuclear Power Station. The advisory panel shall be convened not later than the date a written certificate of permanent cessation of operations at Pilgrim Nuclear Power Station is submitted to the Nuclear Regulatory Commission.

The advisory panel shall consist of the following members: the attorney general or a designee, who shall serve as chair; 1 member of the senate; 1 member of the house of representatives; the commissioner of public health or a designee; the commissioner of environmental protection or a designee; the chair of the department of public utilities or a designee; the director of the Massachusetts emergency management agency or a designee; the executive director of the Old Colony Planning Council or a designee; the executive director of the Cape Cod commission or a designee; 1 person appointed by the board of selectmen in the town of Plymouth; 1 person appointed by Entergy Nuclear Generation Company; the president of the Utility Workers Union-America local 369 or a designee; 2 persons who shall be members of the public, 1 to be appointed by the president of the senate and 1 to be appointed by the minority leader of the senate, 1 of whom shall reside within the emergency planning zone surrounding Pilgrim Nuclear Power Station, but not in the town of Plymouth; 2 persons who shall be members of the public, 1 to be appointed by the speaker of the house of representatives and 1 to be appointed by the minority leader of the house of representatives, 1 of whom shall reside within the emergency planning zone surrounding Pilgrim Nuclear Power Station, but not in the town of Plymouth; 2 members of the public to be appointed by the governor, at least 1 of whom shall reside in Barnstable county; and 1 person with expertise in decommissioning and post-closure activities appointed by the attorney general. The advisory panel shall invite the Nuclear Regulatory Commission to appoint a designee, who may serve ex officio. Vacancies on the advisory panel shall be filled by the appointing authority.

(b) The advisory panel shall: (i) hold annual public meetings to discuss issues relating to post closure activities; (ii) advise the governor, the general court, executive agencies and the public on issues related to postclosure activities; (iii) serve as a conduit for public information and education and encouraging community involvement in matters related to postclosure activities; (iv) receive reports on the Decommissioning Trust Fund as defined by the Nuclear Regulatory Commission and other funds associated with post closure activities, including fund balances, expenditures made and reimbursements received; (v) receive reports regarding postclosure activities, including site assessments and postclosure decommissioning reports, providing a forum for receiving public comment on assessments and reports and providing comment on these assessments and reports as the advisory panel deems appropriate to state agencies, interested stakeholders and the owner of the Pilgrim Nuclear Power Station; (vi) post all documents related to decommissioning and postclosure activities promptly on a publicly accessible website; and (v) file a report annually with the clerks of the senate and house of representatives who shall forward the report to the governor and to the chairs of the joint committee on telecommunication, utilities and energy.

The advisory panel shall cease operations when the site is released to the public for unrestricted use or upon a majority vote of the members of the advisory panel that the advisory panel has served its purpose and its continued existence is no longer necessary.

Budget Amendment ID: FY2017-S4-65

OTH 65

Municipal Gas Tax Exemption

Messrs. Ross, O'Connor and Tarr moved that the proposed new text be amended By inserting, after section __, the following new sections:-

“Section __. Chapter 64A, as appearing in the 2014 Official Edition, is hereby amended by inserting after section 7A the following section:-

Section 7B. Any municipality of the commonwealth that buys any fuel on which an excise tax has been paid under chapter 64A and, which fuel has been purchased for its municipal consumption and use, shall be reimbursed the amount of such excise tax paid in the manner and subject to the conditions herein provided. All claims for reimbursement shall be filed with the commissioner of revenue and shall be made in such form and containing such information, and accompanied with supporting documentation, as the commissioner of revenue shall prescribe. The commissioner of revenue shall establish a quarterly calendar year schedule for the submission of claims by municipalities for reimbursement of such paid fuel excise taxes. No reimbursement for such excise tax paid shall be made for any claim submitted after 6 months from the date of the purchase of such fuel. The commissioner of revenue shall transmit all claims approved by him to the comptroller for certification, and the amount so approved and certified as aforesaid shall be paid forthwith from the proceeds of the excise tax levied under this chapter 64A, without specific appropriation. No claim for reimbursement for said excise tax shall be made by a municipality under sections 7 and 7A of chapter 64A, for fuel purchased during said period, to which a municipality is entitled to claim a reimbursement under this section.

Section __. Section 13 of Chapter 64A, as so appearing, is hereby amended by striking out the words "seven and seven A" in line 3, and inserting in place thereof, the following words:- "seven, seven A and seven B".”

Budget Amendment ID: FY2017-S4-66

OTH 66

Reducing the Income Tax

Messrs. Tarr, O'Connor and Fattman 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 2014 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:

- 5.0 per cent for the tax year beginning on January 1, 2017;

SECTION__. The provisions of section __ will take effect on December 31, 2016.”

Budget Amendment ID: FY2017-S4-67-R1

Redraft OTH 67

Taxpayer Protection In Tax Expeditures

Messrs. Montigny, Joyce and Ross moved that the proposed new text be amended <w:p><w:r><w:t xml:space="preserve">in section 5, in lines 32 to 33, inclusive, by striking out the words “and (v)” and inserting in place thereof the following words:-

“(v) analyze clawback provisions, including a review of clawback provisions in other jurisdictions, the general economic impact on taxpayers and the amount of money that may be subject to clawback for failure to fulfill the stated goals, benchmarks or conditions of a tax expenditure, and make recommendations for effective clawback provisions for current and future tax expenditures; and (vi)”.

Budget Amendment ID: FY2017-S4-68-R1

Redraft OTH 68

Single Sales Rate Factor Analysis

Messrs. Fattman, O'Connor, Tarr and Ross moved that the proposed new text be amended by inserting after section 77 the following section:-

“SECTION 77A. Notwithstanding any general or special law to the contrary, the department of revenue shall conduct an analysis of the impact of adopting the single sales factor apportionment formula in the commonwealth. The analysis shall include, but not be limited to: (i) the impact on tax collections; (ii) the impact on business behavior or other economic impacts; and (iii) a comparison of the apportionment formulas used by other states. The department may, in conducting its analysis, seek input from interested stakeholders. The department shall file a report, including any recommendations, with the clerks of the senate and house of representatives who shall forward the report to the senate and house chairs of the joint committee on revenue and the chairs of the senate and house committees on ways and means not later than March 1, 2017.”

Budget Amendment ID: FY2017-S4-69

OTH 69

MassHealth Cost Containment Council

Messrs. Tarr and Ross moved that the proposed new text be amended By inserting after Section__, the following new section:-

Section__. MassHealth Cost Containment Council

Notwithstanding any general or special law to the contrary, there shall be established, for a period of not more than 12 months following the passage of this act, the MassHealth Cost Containment Council, the purpose of which shall be to examine the current system of providing health care insurance coverage and benefits to those qualify for such converages and benefits pursuant to existing state and federal statutes and regulations due to income or other circumstance through Medicaid and other similar programs.

The council shall be chaired by the secretary of health and human services or a designee, and shall consist of 18 members: the House and Senate chairs and the ranking minority members of the Joint Committee on Health Care Financing or their designees, the secretary of administration and finance or a designee, a representative of the Health Policy Commission appointed by the governor, a representative of the Center for Health Information Analysis appointed by the governor, the dean of the University of Massachusetts School of Medicine or a designee, the assistant secretary of the MassHealth program, an expert in state and federal health care law appointed by the Attorney General, a representative of MassHealth consumers appointed by the Speak of the House, a representative of MassHealth consumers appointed by the Senate President, 3 members representing health care providers in the Commonwealth appointed by the governor, a representative of the Massachusetts Law Reform Institute appointed by the Attorney General, and 3 members with expertise in health care financing from institutions of higher learning in the Commonwealth appointed by the Governor.

The commission shall examine the current system in the Commonwealth of providing for health care coverage and benefits for low income residents and analyze its cost-effectiveness and efficiency in delivering quality care and outcomes, and seek to identify any and all strategies, methods and techniques to reduce and contain the costs of such coverage and benefits consistent with federal law; provided, however, that the commission shall consider waivers from the provisions of federal law and regulation where appropriate.

In conducting its operations the Commission shall hold not less than 3 public hearings in diverse geographic locations across the Commonwealth, and shall also accept testimony by electronic and posted mail.

The commission shall report its findings, together with any legislative recommendations, not later than August 31, 2017, to the clerks of the House and the Senate, and in an appropriate manner electronically on the internet.

Budget Amendment ID: FY2017-S4-70

OTH 70

Service of Process Analysis

Messrs. Tarr, O'Connor, Fattman and Ross moved that the proposed new text be amended by inserting after section__, the following new section__:-

Section __. The Chief Justice of the District Court Department of the Trial Court and the Administration of the Trial Court, in consultation with the Secretary of Public Safety are hereby authorized and directed to examine and analyze the system of delivery for documents for service and implementation between the district courts and the police departments and other public safety agencies, and the ability of such systems to deliver such documents in a timely, accountable, and responsive manner. Such examination and analysis shall include recommendations for any necessary improvements to ensure proper and effective delivery of such documents, and shall be reported to the clerks of the House and Senate not later than December 31, 2016

SENATE . . . . . . . . . . . . . . No. 2367

Senate, May 24, 2016 – Text of amendment (71) (offered by Senator Ross) to the Ways and Means amendment (Senate, No. 4) to the House Bill making appropriations for the fiscal year 2017 for the maintenance of the departments, boards, commissions, institutions and certain activities of the Commonwealth, for interest, sinking fund and serial bond requirements and for certain permanent improvements.

The Commonwealth of Massachusetts

_______________

In the One Hundred and Eighty-Ninth General Court
(2015-2016)

_______________

Messrs. Ross, O'Connor and Tarr moved that the proposed new text be amended by inserting, after section __, the following new section:-

“SECTION __. The General Laws are hereby amended by inserting after chapter 93K the following new chapter:-

Chapter 93L

Bad Faith Assertions of Patent Infringement

Section 1. The following definitions shall apply in this chapter:

(a) Affiliate, a business establishment, business, or other legal entity that wholly or substantially owns, is wholly or substantially owned by, or is under common ownership with another entity.

(b) Demand, a letter, e-mail, or other communication asserting or claiming that a target has engaged in patent infringement or should obtain a license to a patent.

(d) Interested party, a person, other than the party alleging infringement, that (1) is an assignee of the patent or patents at issue; (2) has a right, including a contingent right, to enforce or sublicense the patent or patents at issue; or (3) has a direct financial interest in the patent or patents at issue, including the right to any part of an award of damages or any part of licensing revenue. A "direct financial interest" does not include either of the following:

(i) An attorney or law firm providing legal representation in the civil action alleging patent infringement if the sole basis for the financial interest of the attorney or law firm in the patent or patents at issue arises from the attorney or law firm's receipt of compensation reasonably related to the provision of the legal representation

(ii) A person whose sole financial interest in the patent or patents at issue is ownership of an equity interest in the party alleging infringement, unless such person also has the right or ability to influence, direct, or control the party alleging infringement.

(e) Operating entity, a person primarily engaged in, when evaluated with its affiliates over the preceding 24-month period and when disregarding the selling and licensing of patents, one or more of the following activities:

(1) Research and technical or experimental work to create, test, qualify, modify, or validate technologies or processes for commercialization of goods or services;

(2) Manufacturing; or

(3) The provision of goods or commercial services.

(6) Target, a resident of the Commonwealth that meets one or more of the following:

(1) The person has received a demand or is the subject of an assertion or allegation of patent infringement.

(2) The person has been threatened with litigation or is the defendant of a filed lawsuit alleging patent infringement.

(3) The person has customers who have received a demand asserting that the person's product, service, or technology has infringed a patent.

Section 2. (a) It is unlawful for a person to make a bad-faith assertion of patent infringement. A court may consider the following factors as evidence that a person has made a bad-faith assertion of patent infringement:

(1) The demand does not contain all of the following information:

(i) The patent application number or patent number;

(ii) The name and address of the patent owner or owners and assignee or assignees, if any;

(iii) Factual allegations concerning the specific areas in which the target's products, services, and technology infringe the patent or are covered by specific, identified claims in the patent; and

(iv) An explanation of why the person making the assertion has standing, if the United States Patent and Trademark Office's assignment system does not identify the person asserting the patent as the owner.

(2) Prior to sending the demand, the person failed to conduct an analysis comparing the claims in the patent to the target's products, services, and technology, or the analysis was done but does not identify specific areas in which the products, services, and technology are covered by the claims in the patent.

(3) The demand lacks the information described in subdivision (1) of this subsection, the target requests the information, and the person fails to provide the information within a reasonable period of time.

(4) The person demands payment of a license fee or response within an unreasonably short period of time.

(5) The person offers to license the patent for an amount that is not based on a reasonable estimate of the value of the license, or the person offers to license the patent for an amount that is based on the cost of defending a potential or actual lawsuit.

(6) The claim or assertion of patent infringement is meritless, and the person knew or should have known that the claim or assertion is meritless; or the claim or assertion relies on an interpretation of the patent that was disclaimed during prosecution, and the person making the claim or assertion knows or should have known about the disclaimer, or would have known about the disclaimer if the person reviewed the patent's prosecution history.

(7) The claim or assertion of patent infringement is deceptive.

(8) The person or its subsidiaries or affiliates have previously or concurrently filed or threatened to file one or more lawsuits based on the same or similar claim of patent infringement and (i) those threats or lawsuits lacked the information described in subdivision (1) of this subsection or (ii) the person attempted to enforce the claim of patent infringement in litigation and a court found the claim to be meritless.

(9) The person making the claim or assertion sent the same demand or substantially the same demand to multiple recipients and made assertions against a wide variety of products and systems without reflecting those differences in a reasonable manner in the demands.

(10) The person making the claim or assertion is aware of, but does not disclose, any final, nonfinal, or preliminary postgrant finding of invalidity or unpatentability involving the patent.

(11) The person making the claim or assertion seeks an injunction when that is objectively unreasonable under the law.

(12) Any other factor the court finds relevant.

(b) A court may consider the following factors as evidence that a person has not made a bad-faith assertion of patent infringement:

(1) The demand contains the information described in subdivision (1) of subsection (a) of this section.

(2) Where the demand lacks the information described in subdivision (1) of subsection (a) of this section and the target requests the information, the person provides the information within a reasonable period of time.

(3) The person engages in a good-faith effort to establish that the target has infringed the patent and to negotiate an appropriate remedy.

(4) The person makes a substantial investment in the use of the patent or in the production or sale of a product or item that the person reasonably believes is covered by the patent. "Use of the patent" in the preceding sentence means actual practice of the patent and does not include licensing without actual practice.

(5) The person is either (i) the inventor or joint inventor of the patent or, in the case of a patent filed by and awarded to an assignee of the original inventor or joint inventor, is the original assignee or (ii) an institution of higher education or a technology transfer organization owned or affiliated with an institution of higher education.

(6) The person has demonstrated good-faith business practices in previous efforts to enforce the patent, or a substantially similar patent, or has successfully enforced the patent, or a substantially similar patent, through litigation.

(7) Any other factor the court finds relevant.

(1) A demand letter or assertion of patent infringement arising under any of the following:

(i) 7 U.S.C. § 136, et seq.

(ii) 7 U.S.C. § 2321, et seq.

(iii) 21 U.S.C. § 301, et seq.

(iv) 35 U.S.C. § 161, et seq.

(v) 35 U.S.C. § 271(e)(2).

(vi) 42 U.S.C. § 262.

(2) A demand letter or assertion of patent infringement by or on behalf of (i) an institution of higher education incorporated under the laws of and with its principal offices in Massachusetts or (ii) a technology transfer organization owned by or affiliated with the institution of higher education.

(3) A demand letter or assertion of patent infringement by or on behalf of a nonprofit research organization recognized as exempt from federal income tax under 26 U.S.C. § 501(c)(3) incorporated under the laws of and with its principal offices in Massachusetts, or a technology transfer organization owned by or affiliated with the organization.

(4) A demand letter or assertion of patent infringement made by an operating entity or its affiliate.

(d) Subject to the provisions of subsections (a) and (b) of this section, and provided the activities are not carried out in bad faith, nothing in this section shall be construed to deem it an unlawful practice for any person who owns or has the right to license or enforce a patent to do any of the following:

(1) Advise others of that ownership or right of license or enforcement

(2) Communicate to others that the patent is available for license or sale

(3) Notify another of the infringement of the patent

(4) Seek compensation on account of past or present infringement or for a license to the patent

Section 3. (a) Upon motion by a target and a finding by the court that a target has established a reasonable likelihood that a person has made a bad-faith assertion of patent infringement in violation of this Chapter, the court shall require the person to post a bond in an amount equal to a good-faith estimate of the target's fees and costs to litigate the claim and amounts reasonably likely to be recovered under section 4 of this chapter, conditioned upon payment of any amounts finally determined to be due to the target. A hearing shall be held if either party so requests. A bond ordered pursuant to this section shall not exceed five hundred thousand dollars.

(b) The court may waive the bond requirement of subsection (a) of this section if it finds the person has available assets equal to the amount of the proposed bond or for other good cause shown.

(c) If the person asserting patent infringement fails within 30 days to pay any fee or cost ordered by a court in a matter related to the asserted patent infringement, the amount not paid shall be paid out of the bond posted under subsection (a) of this section without affecting the obligation of the person asserting patent infringement to pay any remainder of those fees or costs not paid out of the bond.

Section 4. (a) The Attorney General shall have the same authority under this Chapter to make rules, conduct civil investigations, bring civil actions, and enter into assurances of discontinuance as provided under Chapter 93A. In an action brought by the Attorney General pursuant to this Section, the court may award or impose any relief available under this Chapter.

(b) A target or a person aggrieved by a violation of this Chapter or by a violation of rules adopted under this Chapter may bring an action in superior court against a person who has made a bad-faith assertion of patent infringement. A court may award to a plaintiff who prevails in an action brought pursuant to this subsection one or more of the following remedies:

(1) Equitable relief

(2) Damages

(3) Costs and fees, including reasonable attorneys' fees

(4) Exemplary damages in an amount equal to fifty thousand dollars ($50,000) or three times the total of damages, costs, and fees, whichever is greater.

(c) A court may award to a defendant who prevails in an action brought pursuant to this section costs and fees, including reasonable attorneys' fees, if the court finds the action was not well-grounded in fact and warranted by existing law or was interposed for any improper purpose, such as to harass or to cause unnecessary delay or needless increase in the cost of litigation.

(d) Joinder of Interested Parties. In an action arising under subsection (a) or (b) of this section, the court shall grant a motion by the Attorney General or a target to join an interested party if the moving party shows that the party alleging infringement has no substantial interest in the patent or patents at issue other than making demands or asserting such patent claim in litigation.

(e) In an action arising under subsection (a) or (b) of this section, any person who has delivered or sent, or caused another to deliver or send, a demand to a target in Massachusetts has purposefully availed himself or herself of the privileges of conducting business in the Commonwealth and shall be subject to suit in the Commonwealth, whether or not the person is transacting or has transacted any other business in the Commonwealth.

(f) If a party is unable to pay an amount awarded by the court pursuant to subsection (a) or (b) of this section, the court may find any interested party joined pursuant to subsection (d) of this section jointly and severally liable for the abusive patent assertion and make the award recoverable against any or all of the joined interested parties.

(g) This Chapter shall not be construed to limit rights and remedies available to the Commonwealth of Massachusetts or to any person under any other law and shall not alter or restrict the Attorney General's authority under this Chapter.

Budget Amendment ID: FY2017-S4-72-R2

2nd Redraft OTH 72

Corrective Amendment

Ms. Spilka moved that the proposed new text be amended in said section 2, in item 0337-0002, by striking out the figure “$19,033,210” and inserting in place thereof the following figure:- “$19,283,210”; and

in said section 2, in item 0640-0300, by striking out the figure “$13,000,000” and inserting in place thereof the following figure:- “$15,169,000”; and

in said section 2, in item 0810-1206, by striking out, in line 3, the words “the false claims” and inserting in place thereof the following word:- “civil”; and

in said section 2, in item 1410-0010, by striking out, in line 2, the figure “$150,000 and inserting in place thereof the following figure:- “$200,000”; and

in said section 2, in said item 1410-0010, by striking out the figure “$3,372,497” and inserting in place thereof the following figure:- “$3,552,497”; and

in said section 2, in item 1410-1616, by striking out the figure “$185,000” and inserting in place thereof the following figure:- “$325,000”; and

in said section 2, in item 1599-0026, by adding the following words:- “provided further, that $20,000 shall be expended for the Makerspace program in the town of Medway; provided further, that $150,000 shall be expended to mitigate student overcrowding in the town of Natick; and provided further, that not less than $100,000 shall be provided to the department of public health in the city of Worcester for investments in staff for mental health providers in Worcester county;”; and

in said section 2, in said item 1599-0026, by striking out the figure “$5,000,000” and inserting in place thereof the following figure:- “$5,950,000 ”; and

in said section 2, in item 2200-0100, by striking out the figure “$25,052,967” and inserting in place thereof the following figure:- “$25,627,967 ”; and

in said section 2, in item 2200-0107 by striking the figure "$425,000" and inserting in place thereof the figure:- "$475,000"; and

in said section 2, in item 2300-0100, by striking out the figure “$973,616” and inserting in place thereof the following figure:- “$1,063,616 ”; and

in said section 2, in item 2300-0101, by striking out the figure “$571,525” and inserting in place thereof the following figure:- “$673,525 ”; and

in said section 2, in item 2511-0105, by striking out the figure “$16,000,000” and inserting in place thereof the following figure:- “$18,140,000 ”; and

in said section 2, in item 2800-0100, by striking out the figure “$4,269,116” and inserting in place thereof the following figure:- “$4,354,116 ”; and

in said section 2, in item 2800-0101, by striking out the figure “$929,975” and inserting in place thereof the following figure:- “$969,975 ”; and

in said section 2, in item 2800-0501, by striking out the figure “$15,261,436” and inserting in place thereof the following figure:- “$15,695,936 ”; and

in said section 2, in item 2810-0100, by striking out the figure “$37,428,430” and inserting in place thereof the following figure:- “$40,076,430 ”; and

in said section 2, in item 3000-7040, by striking out the figure “$125,000” and inserting in place thereof, in each instance, the following figure:- “$170,000”; and

in said section 2, in item 4000-0005, by striking out the figure “$8,900,000” and inserting in place thereof the following figure:- “$8,960,000 ”; and

in said section 2, in item 4000-0300, by striking out, in line 103, the words “June 30” and inserting in place thereof the following words:- “August 31”; and

in said section 2, in said item 4000-0300, by striking out the figure “$99,715,735” and inserting in place thereof the following figure:- “$100,295,735 ”; and

in said section 2, in item 4403-2000, by striking out the figure “$198,183,644” and inserting in place thereof the following figure:- “$202,431,430”; and

in said section 2, in item 4510-0110, by striking out the figure “$1,048,773” and inserting in place thereof the following figure:- “$1,398,773 ”; and

in said section 2, in item 4510-0600, by striking out the figure “$3,813,554” and inserting in place thereof the following figure:- “$3,913,554 ”; and

in said section 2, in item 4512-0200, by striking out the figure “$122,813,988” and inserting in place thereof the following figure:- “$123,792,988 ”; and

in said section 2, in item 4513-1111, by striking out the figure “$3,599,010” and inserting in place thereof the following figure:- “$3,879,010 ”; and

in said section 2, in item 4513-1130, by striking out the figure “$30,647,153” and inserting in place thereof the following figure:- “$30,747,153”; and

in said section 2, in item 4590-0915, by striking out, in lines 1 and 2, the words “Massachusetts hospital school” and inserting in place thereof the following words:- “Pappas Rehabilitation Hospital for Children”; and

in said section 2, in item 4590-1507, by striking out the figure “$2,100,000” and inserting in place thereof the following figure:- “$2,554,000 ”; and

in said section 2, in item 4800-0038, by striking out the figure “$282,877,851” and inserting in place thereof the following figure:- “$283,147,851 ”; and

in said section 2, in item 5042-5000, by striking out the figure “$88,155,618” and inserting in place thereof the following figure:- “$88,355,618 ”; and

in said section 2, in item 5046-0000, by striking out the figure “$378,654,252” and inserting in place thereof the following figure:- “$379,354,252 ”; and

in said section 2, in item 5095-0015 by striking out the words “provided further, that the plan shall be consistent with maintaining the campus of Taunton State Hospital as a publicly-run mental health facility or prohibit the inclusion of behavioral health programs or publicly-run pilot programs to meet the needs of servicing individuals with mental health, behavioral health and those dual-diagnosed on the campus as part of the comprehensive master plan”, inserted by amendment 629, and inserting in place thereof the following words:- “provided further, that the plan shall be consistent with maintaining the campus of Taunton State Hospital as a publicly-run mental health facility and shall not prohibit the inclusion of behavioral health programs or publicly-run pilot programs to meet the needs of servicing individuals with mental health, behavioral health and those dual-diagnosed on the campus as part of the comprehensive master plan”; and

in said section 2, in item 7002-0010, by striking out the figure “$2,163,995” and inserting in place thereof the following figure:- “$2,213,995”; and

in said section 2, by striking out item 7002-1075; and

in said section 2, by inserting after item 7002-0012 the following item:-

“7002-1075 For the Workforce Competitiveness Trust Fund established in section 2WWW of chapter 29 of the General Laws……………$4,000,000”; and

in said section 2, in item 7003-0100, by striking out the figure “$827,092” and inserting in place thereof the following figure:- “$902,092 ”; and

in said section 2, in item 7003-1206, by adding the following words:- “; provided, that $50,000 shall be expended for the Cambridge Economic Opportunity Committee; and provided further, that not less than $50,000 shall be expended to CONNECT, a financial opportunity center in the city of Chelsea;”; and

in said section 2, in said item 7003-1206, by striking out the figure “$1,400,000” and inserting in place thereof the following figure:- “$1,935,000 ”; and

in said section 2, in item 7004-0099, by striking out the figure “$6,387,921” and inserting in place thereof the following figure:- “$6,812,921 ”; and

in said section 2, in item 7004-0100, by striking out the figure “$5,200,355” and inserting in place thereof the following figure:- “$5,385,145 ”; and

in said section 2, in item 7004-0102, by striking out the figure “$44,035,000” and inserting in place thereof the following figure:- “$45,285,000 ”; and

in said section 2, in item 7004-3036, by striking out the figure “$2,641,992” and inserting in place thereof the following figure:- “$2,791,992 ”; and

in said section 2, in item 7004-9316, by striking out, in line 40, the words “household assistance funds” and inserting in place thereof the following words:- “funds for payments”; and

in said section 2, in item 7008-0900, by adding the following words:- “; and provided further, that no less than $70,000 shall be spent for the operation of the Eureka program in the Holyoke, Lynn and Worcester chapters of Girls Inc.”; and

in said section 2, in said item 7008-0900, by striking out the figure “$343,666” and inserting in place thereof the following figure:- “$4,579,666 ”; and

in said section 2, in item 7010-0005, by striking out the figure “$12,820,245” and inserting in place thereof the following figure:- “$13,675,539”; and

in said section 2, in item 7010-0033, by adding the following words:- “; and provided further, that $200,000 shall be expended for public schools in the town of Hopkinton”; and

in said section 2, in said item 7010-0033, by striking out the figure “$2,400,000” and inserting in place thereof the following figure:- “$2,600,000”; and

in said section 2, in item 7027-0019, by striking out the figure “$2,800,000” and inserting in place thereof the following figure:- “$3,550,000”; and

in said section 2, in item 7035-0002 by striking out the figure “$30,524,866” and inserting in place thereof the following figure:- “$31,074,866”; and

in said section 2, in item 7061-0012, by striking out the figure “$281,072,308” and inserting in place thereof the following figure:- “$281,722,308”; and

in said section 2, in item 7061-9011, by striking out the figure “$500,000” and inserting in place thereof the following figure:- “$700,000”; and

in said section 2, in item 7061-9408, by striking out the figure “$7,646,098” and inserting in place thereof the following figure:- “$7,696,098”; and

in said section 2, in item 7061-9611, by striking out the figure “$2,100,000” and inserting in place thereof the following figure:- “$2,710,000”; and

in said section 2, in item 8000-0125, by striking out, in lines 7 to 9, inclusive, the words “risk reclassification appeals filed, the number of reclassification appeals closed and the current case backlog” and inserting in place thereof the following words:- “remands requiring new hearings pursuant to John Doe, Sex Offender Registry Board No. 380316 vs. Sex Offender Registry Board, 473 Mass. 297 (2015), or Doe, the number of remands requiring new hearings pursuant to Doe for which a final classification decision has been rendered as of those respective dates and the remaining number of remands requiring new hearings and final classifications decisions pursuant to Doe”; and

in said section 2, in item 8000-0600, by adding the following words:- “provided further, that $25,000 shall be expended for off-road access for fire and emergency medical services in the town of Ashland; provided further, that not less than $75,000 shall be provided to the city of Everett for computer and technological upgrades in police vehicles”; and

in said section 2, in said item 8000-0600, by striking out the figure “$2,948,906” and inserting in place thereof the following figure:- “$3,828,906 ”; and

in said section 2, in item 8100-1001, by striking out the figure “$286,616,142” and inserting in place thereof the following figure:- “$287,706,142 ”; and

in said section 2, in item 8324-0000, by inserting after the word "insurance", in line 19, the following words:- "; provided further, that the amount allocated for hazardous material response teams in item 8324-0000 of section 2 of chapter 182 of the acts of 2008 shall be allocated to each program in fiscal year 2017 and shall not be reduced by more than 57 per cent"; and

in said section 2, in said item 8324-0000, by striking out the figure “$20,878,067” and inserting in place thereof the following figure:- “$24,063,067 ”; and

in said section 2, in item 8900-0001, by striking out the figure “$568,740,073” and inserting in place thereof the following figure:- “$571,108,073 ”; and

in said section 2, in item 8910-0108, by striking out the figure “$15,049,298” and inserting in place thereof the following figure:- “$15,279,298 ”; and

in said section 2, in item 9110-9002, by striking out the figure “$14,100,000” and inserting in place thereof the following figure:- “$14,557,000 ”; and

in said section 2, in item 9110-1630, by striking out the figure “$158,143,536” and inserting in place thereof the following figure :- “$159,228,536”; and

in section 2E, in item 1595-6368, by striking out the figure “$328,394,302” and inserting in place thereof the following figure:- “$328,630,008 ”; and

in section 5, by striking out the words “audit unit”, in line 15, and inserting in place thereof the following words:- “unit in the office”; and

in said section 5, by striking out, in lines 17, 35, 36 and 46, each time it appears, the word “audit”; and

in said section 5, by inserting after the word “expenditures”, in line 18, the following words:- “and shall update the schedule annually”; and

in said section 5, by inserting after the word “commonwealth;”, in line 27, the following words:- “; provided, however, that the unit may collaborate with the department of revenue for such analysis”; and

in said section 5, by in subsection (c) of proposed section 16, the following sentence:- “Notwithstanding any general or special law to the contrary, any other agency involved in the administration of any tax expenditures shall provide documents and information as requested by the unit.”; and

in said section 5, by striking out, in line 46, the figure “1” and inserting in place thereof the following figure:- “31”; and

in said section 5, by striking out, in line 51, the words “and (iv)” and inserting in place thereof the following words:- “(iv) the updated tax expenditure review schedule required by subsection (a); and (v)”; and

in section 11, by striking out, in line 127, the words “Chapter of the National Association of Social Workers” and inserting in place thereof the following words:- “Psychological Association; a representative from the Massachusetts Association for Mental Health; a representative of an organization that advocates on behalf of children at risk of abuse who shall be designated by the Children’s League of Massachusetts; an attorney experienced in care and protection cases who shall be designated by the Massachusetts Bar Association; a social worker who shall be designated by the Massachusetts Chapter of the National Association of Social Workers”; and

in section 42, by striking out, in line 416, the words “in the operation of motor vehicles under section 32G of chapter 90” and inserting in place thereof the following words:- “under section 32G of chapter 90 in the operation of commercial motor vehicles as defined in section 1 of chapter 90F”; and

in section 55, by striking out, in line 563, the word “audit”; and

in section 56, by striking out, in line 570, the figure “1” and inserting in place thereof the following figure:- “31”; and

by inserting after section 76 the following 2 sections:-

“SECTION 76A. Notwithstanding section 10 of chapter 70B of the General Laws or any other general or special law to the contrary, in determining the grant percentage for approved school projects for calendar year 2016 and calendar year 2017, the Massachusetts School Building Authority shall calculate the community poverty factor for each school facilities project using the fiscal year 2014 proportion of low-income students or the fiscal year 2016 proportion of economically-disadvantaged students, whichever is higher, as determined by the department of elementary and secondary education.

SECTION 76B. Section 76A is hereby repealed.”; and

by inserting after section 77, the following section:-

"SECTION 77A. Notwithstanding section 3 of chapter 18C of the General Laws or any other general or special law to the contrary, the nominating process for the child advocate established in said section 3 of said chapter 18C shall take effect upon the completion of the term of the current child advocate unless a vacancy sooner occurs in that position."; and

by inserting after section 80 the following section:-

“SECTION 80A. Section 76B shall take effect on December 31, 2017.”

Budget Amendment ID: FY2017-S4-74

OTH 74

Mandated Health Care Benefits

Messrs. Tarr, O'Connor, Fattman and Ross moved that the proposed new text be amended by inserting after section__, the following new section:-

Section__. The Center for Health Information and Analysis shall undertake an examination and study of the individual and collective costs of mandated health care benefits in the Commonwealth and shall report such information to the clerks of the House and Senate and the Joint Committee on Health Care Financing, not later than December 31, 2016.

Budget Amendment ID: FY2017-S4-75

OTH 75

Reducing the sales tax to 5%

Messrs. Tarr, O'Connor, Fattman and Ross moved that the proposed new text be amended by inserting after section __ the following new section:-

"SECTION __. Section 2 of chapter 64H of the General Laws, as appearing in the 2014 Official Edition, is hereby amended by striking the words “6.25 per cent” and inserting in place thereof the words “5.8 per cent”, effective August 1, 2016.

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 “5.4 per cent”, effective August 1, 2017.

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, 2018.

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 “5.8 per cent”, effective August 1, 2016.

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 “5.4 per cent”, effective August 1, 2017.”

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, 2018.”

Budget Amendment ID: FY2017-S4-76

OTH 76

Pharmacy Benefit Managers Audit

Messrs. Tarr, O'Connor, Fattman and Ross 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, the auditor of the Commonwealth, in consultation with the Secretary of Health and Human Service, shall develop a system and regulations to facilitate the comprehensive auditing of pharmacy benefit managers, so-called.