Amendment #18 to H3872

Extending Meals Tax Break for Restaurants

Mr. Soter of Bellingham moves to amend the bill, as amended, SECTION X.

(a) Notwithstanding any general or special law to the contrary, business owners which: (i) have average annual revenues of less than $2,000,000; (ii) have been in operation in both calendar years 2020 and 2021 and throughout the declared state of emergency; and (iii) employ 50 or fewer full-time employees, shall be exempt from submitting meals tax payments to the department of revenue, under section 2 of chapter 64L of the General Laws from July 1, 2021 to December 31, 2021, up to $100,000.

(b) In order to carry out any costs associated with carrying out the provisions of subsection (a) shall be from funds received through the Coronavirus Preparedness and Response Supplemental Appropriations Act, 2020, Public Law 116-123, the Families First Coronavirus Response Act, Public Law 116-127, the Coronavirus Aid, Relief, and Economic Security Act, Public Law 116-136, Public Law 116-147 and any additional federal funds committed to the commonwealth to provide financial assistance in response to the novel coronavirus and aid in ongoing public health, community and economic recovery efforts, including, but not limited to, funds appropriated to the federal coronavirus relief trust fund under section 2JJJJJ of chapter 29 of the General Laws.

Additional co-sponsor(s) added to Amendment #18 to H3872

Extending Meals Tax Break for Restaurants