Other Amendments

Budget Amendment ID: FY2025-S4-802

OTH 802

Home Equity Theft

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

“SECTION ___. Subsection (c) of section 2C of chapter 60 of the General Laws is hereby amended by striking out paragraph (9) and inserting in place thereof the following paragraph:-

(9) A purchaser shall provide notice in accordance with section 53 of this chapter.

SECTION ___. Said section 2C of chapter 60 is hereby amended by striking out subsection (j) and inserting in place thereof the following:-

(j) If the purchaser of a tax receivable on any parcel of real estate subsequently forecloses upon the property, it shall request that the land court approve all reasonable expenses it has incurred and shall provide a notice to the former owner of the right to redeem for this amount within 1 year. Notice shall be served in the manner required by section 53 of this chapter.

If the land is not redeemed and the purchaser sells the land at auction, the balance of any proceeds above and beyond reasonable expenses as approved by the land court shall be returned to the former owner. A detailed accounting of these expenses will be provided by the purchaser within 60 days of such sale.

(k) The commissioner shall make and from time to time revise such rules, regulations and guidelines as he determines necessary and appropriate to implement the provisions of this section.

SECTION ___. Section 53 of chapter 60 of the General Laws is hereby amended by striking the words “may be served in the manner required by law for the service of subpoenas on witnesses in civil cases or may be published” and insert in place thereof the following:- shall be served in the manner required by law for the service of subpoenas on witnesses in civil cases, shall be published

SECTION ___. Said section 53 of chapter 60 is hereby amended by inserting at the end thereof the following paragraph:-

Where the land is residential all notices sent pursuant to this section shall include a uniform notice approved by the attorney general, together with a notice in the five most common languages in the commonwealth that this notice affects important legal rights and should be translated immediately. Such notice shall state in language understandable by a least sophisticated consumer:

(i)That a complaint to foreclose the tax title may be filed on or after a specific date;

(ii)That the tax title may be sold to a third party;

(iii)Why the property was taken and that the owner may redeem the property and the date when the redemption period expires;

(iv)The components of the amount required to redeem the property and the procedure for redemption;

(v)That if a complaint to foreclose the tax title is filed and the owner does not respond by filing an answer the court may enter an order defaulting the order;

(vi)That if a complaint to foreclose the tax title is filed, the owner may respond by filing an answer that requests that the court set the terms by which the owner may redeem the property;

(vii)That if the property is not redeemed, the town or tax purchaser is entitled to receive an order from the land court that completes a transfer of ownership of the property to the town or said purchaser and permanently eliminates any rights the owner has in the property; and

(viii)That if the property is not redeemed, the property may be sold at auction and the owner will likely loses significant equity in the property.

SECTION ___. Section 62 of chapter 60 of the General Laws is hereby amended by striking out the words “at sixteen per cent” and inserting in place thereof the following words:- “at an annual rate equal to the federal funds rate as posted by the Board of Governors of the Federal Reserve System in statistical release H. 15 or any publication that may supersede it”.

SECTION ___. Section 64 of chapter 60 of the General Laws is hereby amended by inserting at the end thereof the following:-

Upon issuance of a judgment foreclosing the right of redemption, the land court shall order a public sale via auction of the foreclosed property and order that the balance of any proceeds above and beyond reasonable expenses be returned to the former owner.

SECTION ___. Section 65 of chapter 60 of the General Laws is hereby amended by striking out the word “six” and inserting in place thereof the following:- 12”; and

by inserting after at the end thereof the following sentence:- “No right of redemption shall be foreclosed unless the amount of the outstanding tax title account exceeds 10 percent of the assessed value of the parcel.

SECTION __. Notwithstanding any special or general law to the contrary, a former owner or other previous holder of the right of redemption of property, or their successors in interest, whose right of redemption was foreclosed upon by a final judgement of foreclosure pursuant to chapter 60 and entered on or after May 25, 2010, but before the effective date of this Act, may file a written complaint in the superior court for the return of any proceeds above and beyond any reasonable debts or expenses incurred for the property. Said complaints must be filed within 24 months of the effective date of this Act."

Budget Amendment ID: FY2025-S4-802-R1

Redraft OTH 802

Home Equity Theft

Messrs. Montigny, Tarr, Brady, Moore and Keenan, Ms. Jehlen, Mr. Collins, Ms. Miranda, Messrs. Cronin, Feeney and Pacheco and Ms. Edwards moved that the proposed new text be amended by inserting after section ____ the following sections:-

“SECTION ___. Subsection (c) of section 2C of chapter 60 of the General Laws is hereby amended by striking out paragraph (9) and inserting in place thereof the following paragraph:-

(9) A purchaser shall provide notice in accordance with section 53 of this chapter.

SECTION ___. Said section 2C of chapter 60 is hereby amended by striking out subsection (j) and inserting in place thereof the following:-

(k) The commissioner shall make and from time to time revise such rules, regulations and guidelines as he determines necessary and appropriate to implement the provisions of this section.”; and

by inserting after section __ the following section:-

“SECTION ___. Section 16 of chapter 60 of the General Laws is hereby amended by striking out the words “, or arresting him for his tax”; and

by inserting after section __ the following sections:-

“SECTION ___. Section 53 of chapter 60 of the General Laws is hereby amended by striking the words “may be served in the manner required by law for the service of subpoenas on witnesses in civil cases or may be published” and insert in place thereof the following:-

shall be served in the manner required by law for the service of subpoenas on witnesses in civil cases, shall be published

SECTION ___. Said section 53 of chapter 60 is hereby amended by inserting at the end thereof the following paragraph:-

Where the land is residential all notices sent pursuant to this section shall include a uniform notice approved by the attorney general, together with a notice in the seven most common languages in the commonwealth that this notice affects important legal rights and should be translated immediately. Such notice shall state in language understandable by a least sophisticated consumer:

(i)That a complaint to foreclose the tax title may be filed on or after a specific date;

(ii)That the tax title may, or has been, sold to a third party;

(iii)Why the property was taken, and that the owner may redeem the property up until the date when the redemption period expires by a judgment of foreclosure issued by the land court;

(iv)The components of the amount required to redeem the property and the procedure for redemption;

(v)That if a complaint to foreclose the tax title is filed and the owner does not respond by filing an answer the court may enter an order defaulting the order;

(vi)That if a complaint to foreclose the tax title is filed, the owner may respond by filing an answer that requests that the court set the terms by which the owner may redeem the property;

(viii)That if the property is not redeemed and the court issues a judgment of foreclosure, the property may be sold at auction and the owner shall be entitled to any proceeds above and beyond reasonable expenses incurred at the property, as approved by the land court.”; and

by inserting after section __ the following section:-

“SECTION ___. Section 62 of chapter 60 of the General Laws is hereby amended by striking out the words “at sixteen per cent” and inserting in place thereof the following words:-

at an annual rate equal to the federal funds rate as posted by the Board of Governors of the Federal Reserve System in statistical release H. 15 or any publication that may supersede it; and

by inserting after section __ the following section:-

“SECTION __. Said chapter 60 is hereby further amended by striking out section 62A and inserting in place thereof the following section:-

Section 62A. Municipalities may by bylaw or ordinance authorize payment agreements between the treasurer and persons entitled to redeem parcels in tax title. Such agreements shall be for a maximum term of no more than 10 years and may waive not more than 50 per cent of the interest that has accrued on the amount of the tax title account unless someone aged 60 or older or whose primary source of income is disability benefits is on the deed for the parcel and the parcel is his or her primary residence, in which case 75 percent of the interest that has accrued on the amount of the tax title may be waived, subject to such lower limit as the ordinance or bylaw may specify. An ordinance or bylaw under this section shall provide for such agreements and waivers uniformly for classes of tax titles defined in the ordinance or bylaw. Any such agreement must require a minimum payment at the inception of the agreement of 10 percent of the amount needed to redeem the parcel unless someone aged 60 or older or whose primary source of income is disability benefits is on the deed for the parcel and the parcel is his or her primary residence, in which case the minimum payment shall be no less than 5 percent of the amount needed to redeem the parcel of the interest that has accrued on the amount of the tax title may be waived, subject to such lower limit as the ordinance or bylaw may specify. During the term of the agreement the treasurer may not bring an action to foreclose the tax title unless payments are not made in accordance with the schedule set out in the agreement or timely payments are not made on other amounts due to the municipality that are a lien on the same parcel.”; and

by inserting after section __ the following sections:-

“SECTION ___. Section 64 of chapter 60 of the General Laws is hereby amended by inserting at the end thereof the following:-

SECTION ___. Section 65 of chapter 60 of the General Laws is hereby amended by striking out the word “six” and inserting in place thereof the following:- 12

SECTION ___. Said section 65 is hereby amended by inserting after at the end thereof the following sentence:-

No right of redemption shall be foreclosed unless the amount of the outstanding tax title account exceeds 10 percent of the assessed value of the parcel.”; and

by inserting after section __ the following section:-

“SECTION __. Notwithstanding any special or general law to the contrary, a former owner or other previous holder of the right of redemption of property, or their successors in interest, whose right of redemption was foreclosed upon by a final judgement of foreclosure pursuant to chapter 60 and entered on or after May 25, 2010, but before the effective date of this Act, may file a written complaint in the superior court for the return of any proceeds above and beyond any reasonable debts or expenses incurred for the property. Said complaints must be filed within 24 months of the effective date of this Act.”.

SENATE . . . . . . . . . . . . . . No. 2802

Senate, May 23, 2024 -- Text of amendment (802) (offered by Senator Montigny) to the Ways and Means amendment (Senate, No. 4) to the House Bill making appropriations for the fiscal year 2025 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 Ninety-Third General Court
(2023-2024)

_______________

by inserting after section 44 the following 20 sections:-

“SECTION 44A. Section 1 of chapter 60 of the General Laws, as so appearing, is hereby amended by inserting after the definition of “Collector” the following 2 definitions:-

“Excess equity”, any remaining surplus amount above the taxes, interest, fees and charges of keeping, as reflected in the tax title account balance as of the date of the foreclosure judgment, and the fees, expenses, charges and costs actually and reasonably incurred in selling or appraising the property in accordance with section 64A following a final judgment of foreclosure; provided, however, that where the property is sold in accordance with said section 64A, the excess equity shall be determined by deducting from the gross sale proceeds: (i) the tax title balance as of the date of the foreclosure judgment; (ii) any unpaid property tax, assessments for unpaid water and sewer charges, property insurance and homeowners association or condominium fees accruing from the date of foreclosure; and (iii) any documented, post-judgment costs incurred by the judgment holder from the sale of the property, including, but not limited to, broker or real estate agent fees or commissions, listing fees, marketing and advertising costs, legal fees, litigation fees and costs, closing costs, transfer fees, auctioneer fees, notice to property owner, appraisal fees, publication costs, property management, emergency demolition, environmental fees and other fees, charges, or costs directly or indirectly related to the maintenance, marketing and sale of the property; provided further, that where the property is retained by the judgment holder in accordance with said section 64A, the excess equity shall be determined by deducting the tax title account balance as of the date of the foreclosure judgment and any documented post-judgment costs of appraisal incurred by the judgment holder from the appraised highest and best use value of the property as of the date of the final judgment of foreclosure.

“Language understandable by a least sophisticated consumer”, language that complies with the standard for evaluating truth and deception under the federal Fair Debt Collection Practices Act, 15 U.S.C. section 1692 et seq., as summarized in Jeter v. Credit Bureau, Inc., 760 F.2d 1168 (11th Cir. 1985).

SECTION 44B. Subsection (c) of section 2C of said chapter 60, as so appearing, is hereby amended by striking out paragraph (9) and inserting in place thereof the following paragraph:-

(9) A purchaser owning any tax receivable shall give notice to a taxpayer, and to the appropriate municipality, within 12 business days of purchasing said tax receivable. The notice shall include the name, address, telephone number and preferred method of communication with said purchaser and any service agent acting on behalf of said purchaser. If the purchaser or the service agent of such tax receivables shall change, the new purchaser or service agent shall provide the notice required herein within 12 business days of the effective date of such change. Where the land is Class one, residential property, as defined in section 2A of chapter 59, such notice shall: (i) be mailed and addressed to the taxpayer at their last known residence and usual place of abode or place of business; (ii) be posted upon the class one, residential property; (iii) be posted in a convenient and public place; and (iv) include a uniform notice prepared by the commissioner of revenue, in language understandable by a least sophisticated consumer, together with a notice in the 7 most commonly spoken languages in the commonwealth that the notice affects important legal rights and should be translated immediately. The notice shall state:

(i) that a complaint to foreclose the tax title may be filed on or after a specific date;

(ii) that the tax title has been sold to a purchaser of tax receivables;

(iii) why the property was taken and that the owner may redeem the property up until the property is foreclosed by a judgment issued on a proceeding before the land court;

(iv) the components of the amount as of the date of the notice, subject to accumulating taxes, fees and charges, required to redeem the property and the procedure for redemption;

(v) that if a complaint to foreclose the tax title is filed and the owner does not respond by filing an answer, the court may enter an order defaulting the owner;

(vi) that if a complaint to foreclose the tax title is filed, the owner may respond by filing an answer that requests that the court set the terms by which the owner may redeem the property;

(vii) that if the property is not redeemed, the purchaser is entitled to receive a judgment from the land court that transfers title to the property to the town or purchaser and permanently eliminates any title rights the owner has in the property; and

(viii) that following a foreclosure of the property, the former owner shall be entitled to any excess equity in the property, upon written request to the municipality or purchaser of tax receivables, pursuant to section 64A.

SECTION 44C. Said chapter 60 is hereby further amended by striking out section 16, as so appearing, and inserting in place thereof the following section:-

Section 16. The collector shall, before selling the land of a resident or non-resident or distraining the goods of any person, serve on him a statement of the amount thereof with a demand for its payment. If 2 or more parcels of land are assessed in the name of a resident, or non-resident, the statement of the aggregate amount of the taxes thereon may be made in 1 demand. Such demand may also include taxes due on account of tangible personal property and any motor vehicle excise tax. If the heirs of a deceased person, co-partners or 2 or more persons are jointly assessed, service shall be required for only 1 of the persons. Such demand for the tax upon land may be made upon the person occupying the same on January first of the year in which the tax is assessed. No demand shall be required to be made on a mortgagee, unless the mortgagee has given notice under section 38, in which case no demand shall be required to be made on the owner or occupant. Demand shall be made by the collector by mailing the same to the taxpayer at taxpayer’s last known residence and usual place of abode or place of business or to the address best known by the collector; provided, however, that failure to receive the demand notice shall not invalidate a tax or any proceedings for the enforcement or collection of the same; provided further, that if the land is class one, residential property, as defined in section 2A of chapter 59, the demand shall include a uniform notice prepared by the department of revenue, in language understandable by a least sophisticated consumer, together with a notice in the 7 most commonly spoken languages in the commonwealth that this notice affects important legal rights and should be translated immediately, and providing clear notice that the non-payment of property taxes can result in the taking of the property and that the property owner may be eligible for exemptions, abatements and tax deferrals and other assistance and should contact the local assessor’s office, together with the address, telephone number, email address, if available, and internet address for further information.

SECTION 44D. Section 25 of said chapter 60, as so appearing, is hereby amended by adding the following sentence:- The notice posted shall be prepared by the department of revenue, in language understandable by a least sophisticated consumer, together with a notice in the 7 most commonly spoken languages in the commonwealth that this notice affects important legal rights and should be translated immediately.

SECTION 44E. Section 52 of said chapter 60, as so appearing, is hereby amended by inserting after the third sentence the following 2 sentences:- Where the land is class one, residential property, as defined in section 2A of chapter 59, such notice shall: (i) be mailed by and addressed to the taxpayer at their last known residence and usual place of abode or place of business; (ii) be posted upon the class one, residential property; (iii) be posted in a convenient and public place; and (iv) include a uniform notice prepared by the department of revenue, in language understandable by a least sophisticated consumer, together with a notice in the 7 most commonly spoken languages in the commonwealth, that this notice affects important legal rights and should be translated immediately. The notice shall state that the treasurer intends to sell the tax title to the owner’s property, that the non-payment of property taxes may result in the loss of the property and that the property owner may be eligible for exemptions, abatements and tax deferrals and other assistance and may contact the local assessor’s office for further information, together with the telephone number, email address, if available and internet address for the local assessor.

SECTION 44F. Section 53 of said chapter 60, as so appearing, is hereby amended by striking out, in line 4, the words “, which notice”, and inserting in place thereof the following words:- “; provided, however, that where the land is class one, residential property, as defined in section 2A of chapter 59, such notice shall: (i) be mailed by and addressed to the taxpayer at their last known residence and usual place of abode or place of business; (ii) be posted upon the class one, residential property; and (iii) be published on the town or city website; provided further, that for any properties not class one, residential the notice”.

SECTION 44G. Said section 53 of said chapter 60, as so appearing, is hereby further amended by adding the following sentence:- A notice provided pursuant to this section shall be prepared by the department of revenue, in language understandable by a least sophisticated consumer, together with a notice in the 7 most commonly spoken languages in the commonwealth, that this notice affects important legal rights and should be translated immediately.

SECTION 44H. Said section 53 of said chapter 60, as so appearing, is hereby further amended by adding the following paragraph:-

Where the land is class one, residential property, as defined in section 2A of chapter 59, all notices sent pursuant to this section shall include a uniform notice prepared by the department of revenue, together with a notice in the 7 most common languages in the commonwealth that this notice affects important legal rights and should be translated immediately. Such notice shall state in language understandable by a least sophisticated consumer:

(i) what taxes or other municipal costs remain unpaid;

(ii) the taxpayer’s right to redeem full ownership of the property and the components of the amount required to redeem the property;

(iii) that a complaint to foreclose the tax title may be filed on or after a specific date;

(iv) that the tax title may be sold to a purchaser of tax receivables;

(v) that if a complaint to foreclose the tax title is filed and the owner does not respond by filing an answer, the court may enter an order defaulting the owner;

(vi) that if a complaint to foreclose the tax title is filed, the owner may respond by filing an answer that requests that the court set the terms by which the owner may redeem the property;

(vii) that if the property is not redeemed, the town or purchaser is entitled to receive a judgment from the land court that transfers title of the property to the town or purchaser and permanently eliminates any title rights the owner has in the property; and

SECTION 44I. Section 62 of said chapter 60, as so appearing, is hereby amended by striking out, in line 8, the word “sixteen” and inserting in place thereof the following figure:- 8.

SECTION 44J. Section 62A of said chapter 60, as so appearing, is hereby amended by striking out, in line 4, the figure, “5” and inserting in place thereof the following figure:- 10.

SECTION 44K. Said section 62A of said chapter 60, as so appearing, is hereby further amended by striking, in lines 5 and 6, the words “not more than 50 per cent of”.

SECTION 44L. Said section 62A of said chapter 60, as so appearing, is hereby further amended by striking out in in line 12, the figure “25” and inserting in place thereof the following figure:- 10.

SECTION 44M. Said chapter 60 is hereby further amended by striking out section 64, as so appearing, and inserting in place thereof the following section:-

Section 64. The land court shall have exclusive jurisdiction of the foreclosure of all rights of redemption from titles conveyed by a tax collector's deed or a taking of land for taxes, in a proceeding provided for in sections 65 to 75, inclusive. The title conveyed by a tax collector's deed or by a taking of land for taxes shall be absolute after foreclosure of the right of redemption by judgment of the land court as provided in this chapter; provided, however, that the entry by the land court of a judgment of foreclosure of the right of redemption shall not impair or limit the right of the owner of the land at the time of foreclosure, and of those holding an interest in the land at the time of foreclosure and their heirs, successors and assigns, to receive any excess equity, as defined in this chapter, and subject to the requirements of section 64A. Any sale or retention of property by a municipality or other foreclosing entity pursuant to this chapter shall be subject to the requirements of section 64A.

SECTION 44N. Said chapter 60, is hereby further amended by inserting after section 64 the following section:-

Section 64A.

Section 64A. (a) This section shall apply to the sale or retention of property by a municipality or a purchaser of tax receivables following a final judgment of the land court foreclosing the right of redemption under this chapter. Not more than 14 days after the of entry of judgment foreclosing the right of redemption becomes final, with either no appeal having been taken within the applicable time limit or any appeal taken having resulted in the entry of judgment pursuant to the rescript of the supreme judicial court or appeals court, the judgment holder shall elect to: (i) retain possession of the property; or (ii) sell the property. The judgment holder shall notify the former owners of the property and all others known to hold the right of redemption in the property at the time judgment is entered, by certified mail, to their last known address or place of business, of: (i) the judgment holder’s election; and (ii) the rights and procedures for claiming excess equity set forth in this section.

(b)(1) A municipality or a purchaser of tax receivables that has elected to retain the property under subsection (a), shall use reasonable best efforts to have the property appraised not later than 120 days after the final judgment of the land court; provided, however, that the judgment holder and any parties entitled to claim excess equity under this section may agree to a later date for the appraisal. The appraisal shall be: (i) for the highest and best use of the property as of the date of the final judgment of foreclosure; and (ii) conducted by an independent appraiser licensed in the commonwealth with the usual and customary professional appraisal practices.

(2) The appraised value shall be used to establish the amount of excess equity, which. shall be paid to any parties who make a valid claim for excess equity as set forth in this section.

(c) (1) A municipality or a purchaser of tax receivables that has elected to sell the property under subsection (a) shall, not later than 180 days after the final judgment of the land court, list the property for sale with a real estate agent or broker licensed in the commonwealth; provided, however, that the judgment holder and any parties entitled to claim excess equity under this section may agree to a later date for sale; provided further, that the real estate agent or broker shall not hold elected or appointed office or be employed by the municipality in which the property is located.

(2) The judgment holder for a property listed for sale pursuant to paragraph (1) that does not sell within 12 months of the date of listing shall: (i) auction the property with an auctioneer licensed in the commonwealth; provided, however, that the auctioneer does not hold elected or appointed office or is not employed by the municipality in which the property is located; (ii) accept bids that are not less than two-thirds of the appraised value of the property consistent with the appraisal requirements of subsection (b); and (iii) not accept bids by individuals that hold elected or appointed office or are employed by the municipality in which the property is located.

(3) A property shall not be considered retained by a judgment holder that has elected under subsection (a) to sell the property and has complied with the requirements of paragraph (2) but has been without success in such sale. If a property has not been sold after the auction, the judgment holder shall notify any parties entitled to claim excess equity of their intention to continue the sale to another date and not to retain the property. Such notice shall be mailed, by certified mail, to any parties entitled to claim excess equity, or their successors in interest, to their last known address or place of business.

(d)(1) Upon a sale of a property or an appraisal of property where the judgment holder has elected to retain possession, the judgment holder shall prepare a written itemized accounting setting forth the disposition of the proceeds arising from the sale or a report of the appraisal, including, but not limited to, the sale price, legal fees, marketing fees, auctioneer fees, advertising costs, appraisal fees and any excess equity due to any parties entitled to claim excess equity, or their successors in interest. The written itemized accounting shall be mailed, by certified mail, to their last known address or place of business, not more than 30 days after the sale of the property or receipt of the appraisal of the property if such property is retained.

(2) Where the judgment holder knows the identity and mailing address of the former property owner and all others known to hold the right of redemption in the property, the judgment holder shall, in addition to the written itemized accounting, provide for the provision of a proportional share of the excess equity to which such individual is entitled.

(3) A judgment holder that does not know the identity and mailing address of the former property owner and all others known to hold the right of redemption in the property shall, in addition to the written itemized accounting, provide a notice that the former owners of the property and all others known to hold the right of redemption in the property at the time judgment of foreclosure entered in the land court, or their successors in interest, may claim excess equity from the sale or retention of the property and that such claims shall be submitted in writing to the judgment holder not more than 18 months after the date of the notice. The excess equity claim shall be delivered to the judgment holder by personal service, receipt of which is acknowledged by the judgment holder, or by certified mail, return receipt requested; provided, however, that a municipality shall allow a claimant to submit a claim at the local collector’s office. The excess equity claim shall contain the claimant’s name, telephone number, mailing address, the property address or parcel number and a description of their interest in the property and shall include any other persons or entities known to the claimant to have an interest in the property at the time of the final judgment of foreclosure, including any other former owners, mortgagees, lienholders, heirs or other individuals or entities who held a right to redeem or their successors in interests.

(e) Excess equity shall be held in escrow by the judgment holder in a segregated interest-bearing account, in which all excess equity funds from all foreclosures are deposited and separately accounted for on the books and records of the municipality. Excess equity that has not been claimed within 19 months of a sale or appraisal of a property shall be disposed of pursuant to chapter 200A.

(f) The superior court shall have jurisdiction to hear any disputes that arise between or among the judgment holder and any former owners, mortgagees, lienholders, heirs or other individuals or entities who, at the time of the final judgment of the land court, held an interest in the property and right to redeem, or their successors in interest, and who are claiming excess equity, including, but not limited to, disputes regarding the valuation of the property, the sale process, the amount of excess equity, its distribution or any other aspect of this section. Any party may seek a determination of the dispute by filing a written complaint in the superior court not more than 12 months after the date of the notice of written itemized accounting following sale or appraisal of the property under subsection (d). Such complaint shall name all parties adversely interested who are known to the plaintiff and process shall issue and service be made consistent with the Massachusetts Rules of Civil Procedure. All matters pertaining to the litigation shall be heard by the superior court department and the parties shall be granted the right to a trial before a jury, unless all parties waive that right and file a written agreement requesting a trial without a jury.

SECTION 44O. Section 65 of said chapter 60, as so appearing, is hereby amended by striking out, in line 4, the word “six” and inserting in place the following figure:- 12.

SECTION 44P. Said chapter 60 is hereby further amended by striking out section 69A, as appearing in the 2022 Official Edition, and inserting in place thereof the following section:-

Section 69A. The land court may grant a motion to vacate a decree of foreclosure brought by any interested person other than the petitioner under section 65 within 1 year after the final entry of the decree if presented with extraordinary circumstances and if: (i) no innocent purchaser has acquired an interest in the property for value; or (ii) no claim for excess equity has been paid pursuant to section 64A, unless the court makes appropriate equitable orders to protect the rights of the purchaser of the property or the payor of the excess equity. If the foreclosure petition was filed for an unoccupied or abandoned building as set forth in sections 1 and 81A, or there has been a certification pursuant to section 81B that the redemption amount as determined pursuant to section 62 exceeds the assessed value of the parcel, no petition to vacate a decree of foreclosure entered under section 69 and no proceedings at law or equity for reversing or modifying such a decree shall be commenced by any person other than the petitioner except within 90 calendar days after the final entry of the decree or within 1 year of the final entry of the decree, if the decree was entered prior to the effective date of this section. For any decree relating to a property for which record title stands in the name of a deceased person or person under guardianship or conservatorship, a petition may be maintained for reversal or modification of such decree up to 1 year from the date of decree.

No motion to vacate a decree of foreclosure and no proceeding at law or in equity for reversing or modifying such a decree shall be commenced by any person other than the petitioner under section 65 after 1 year, except upon a showing that the moving party’s due process rights have been violated.

If a decree of foreclosure is vacated pursuant to this section, all rights and obligations set forth in section 64A shall be suspended and any proceedings instituted in the superior court regarding excess equity shall be dismissed.

SECTION 44Q. Section 75 of said chapter 60, as so appearing, is hereby amended by adding the following sentence:- The notices shall be prepared by the department of revenue, in language understandable by a least sophisticated consumer, together with a notice in the 7 most commonly spoken languages in the commonwealth, that this notice affects important legal rights and should be translated immediately.

SECTION 44R. The second paragraph of section 77B of said chapter 60, as so appearing, is hereby amended by inserting after the second sentence the following sentence:- The notice shall also include the affirmative statement that the custodian will, following a completed sale, provide to such owner a written notice containing an itemized accounting of the disposition of the proceeds arising from the sale, including the sale price, legal fees, auctioneer fees and advertising costs, other fees and any excess equity due to the owner, within 30 days after the receipt of such funds.

SECTION 44S. Said section 77B of said chapter 60, as so appearing, is hereby further amended by inserting after the word “law”, in line 36, the following words:- , so long as the accounting provisions of this section and section 64A are satisfied.

SECTION 44T. Said section 77B of said chapter 60, as so appearing, is hereby further amended by striking out the fourth paragraph.”; and

by inserting after section 107 the following 3 sections:-

“SECTION 107A. There shall be a special commission to conduct a comprehensive study relative to current law and practice around the collection of delinquent property tax revenue by cities and towns in the commonwealth.

The commission shall consist of: the chairs of the joint committee on revenue or their designees, who shall serve as co-chairs; the commissioner of revenue or a designee; the chief justice of the land court department or a designee; the chief justice of the superior court department or a designee; 1 member who shall be appointed by the senate president; 1 member who shall be appointed by the speaker of the house of representatives; 1 member who shall be appointed by the minority leader of the house of representatives; 1 member who shall be appointed by the minority leader of the senate; 1 member who shall be appointed by the governor; the attorney general, or a designee; the executive director of the Massachusetts Municipal Association Inc.; the president of the Massachusetts Collectors’ and Treasurers’ Association, Inc; a representative of third-party purchasers of tax-receivables; and a representative on property owners’ rights.

The commission shall file a report that shall include, but not be limited to:

(i) an examination and assessment of the current local property tax collection processes, including property owner notification and communication, property tax deferral options or exemptions that exist for special classes, third-party investor and any subsequent foreclosure proceedings;

(ii) an examination of the role of purchasers of tax receivables, including third-party purchasers of tax receivables, on the collection of delinquent property tax revenue, and any recommended changes to said practice;

(iii) recommended changes to the current statutory interest rate for delinquent property taxes, if any, and the effect said changes would have on municipal operations and finances;

(iv) an examination of the revenue impact on cities and towns from former owners seeking to recover lost equity to which they may be entitled following the United States Supreme Court ruling in Tyler v. Hennepin County, 598 U.S. 631 (2023);

(v) recommended changes to the statute of limitations for such claims, if any;

(vi) the feasibility of a neutral third-party, including special masters and arbitrators, to oversee the determination of excess equity;

(vii) recommendations to implement additional reforms to municipal payment agreements under to section 62A of chapter 60 of the General Laws for seniors and individuals whose primary income source is disability benefits;

(viii) the collection and analysis of data which may include the number of foreclosures of properties following a tax taking which resulted in the loss of excess equity by former property owners for the 3 years preceding the United States Supreme Court ruling in Tyler v. Hennepin County, 598 U.S. 631 (2023);

(ix) best practices in place in other states; and

(x) Any other recommendations that the commission finds to be in the interest of property owners and municipalities in the commonwealth.

The commission shall file its final report and its recommendations for legislation with the clerks of the senate and house of representatives, the joint committee on revenue, and the senate and house committee on ways and means not later than December 31, 2025

SECTION 107B. To uphold the language access and inclusion notice requirements, pursuant to sections 44B to 44D, inclusive, and sections 44G, 44H, 44N and 44Q the department of revenue shall evaluate every 10 years the 7 most commonly spoken languages of the commonwealth utilizing the most recent data from the decennial federal census. The department shall update and prepare notices in language understandable by a least sophisticated consumer and the 7 most commonly spoken languages in the commonwealth, as established by the most recent census data.

SECTION 107C. A former owner or other previous holder of the right of redemption of property or their successors in interest, whose right of redemption was foreclosed upon by a final judgment of foreclosure entered on or after May 25, 2021, but before the date of the passage of this act, may file a written complaint in the superior court for the return of excess equity in accordance with section 64A of chapter 60 of the General Laws within 12 months of the passage of this act; provided, however, that no claim for the return of excess equity may be asserted by any party where a land court judgment of foreclosure was entered, and not appealed, on or before May 24, 2021.”; and

by inserting after section 104 the following section:-

“SECTION 109A. Sections 44A to 44S, inclusive, shall take effect as of November 1, 2024.”.

Budget Amendment ID: FY2025-S4-803-R1

Redraft OTH 803

Addressing Antisemitism

Mr. Velis, Ms. Creem, Ms. Rausch, Messrs. Lewis, Tarr, O'Connor, Moore, Feeney, Finegold, Collins, Cyr and Montigny and Ms. Miranda moved that the proposed new text be amended by inserting after section 49 the following section:-

“SECTION 49A. Chapter 71 of the General Laws is hereby amended by inserting after section 98 the following section:-

Section 98A. The department shall make available to school districts, charter schools, approved private day or residential schools and collaborative schools resources relative to antisemitism and societal bias, which shall include, but not be limited to: (i) model and evidence-based curricula; (ii) guidance to assist in the selection of materials and a curriculum; and (iii) professional development and trainings on antisemitism, ethnic, racial and religious hate and discrimination.”; and

by inserting after section 106 the following section:-

“SECTION 106A. (a) There shall be a special commission on combatting antisemitism in the commonwealth. The commission shall: (i) report on trends and data related to incidents of antisemitism in the commonwealth; (ii) make recommendations for the implementation of the United States national strategy to counter antisemitism; (iii) identify and evaluate existing efforts to combat antisemitism in the commonwealth; (iv) identify best practices from efforts to combat antisemitism in other states and jurisdictions; (v) evaluate the commonwealth’s hate crime statutes and whether any amendments would better protect residents from antisemitism and other similar forms of hatred; and (vi) recommend strategies, programs and legislation to combat antisemitism in the commonwealth. The commission shall submit a report of its study and recommendations to the clerks of the house of representatives and the senate and the senate and house committees on ways and means not later than November 30, 2024.

(b) The commission shall consist of: 3 persons appointed by the senate president, 1 of whom shall have expertise in combatting antisemitism and 1 of whom shall represent a Jewish community organization in the commonwealth; 3 persons appointed by the speaker of the house of representatives, 1 of whom shall have expertise in combatting antisemitism and 1 of whom shall represent a Jewish community organization; 2 persons appointed by the governor, 1 of whom shall have expertise in legal issues related to civil rights and civil liberties; 2 persons appointed by the Massachusetts Municipal Association, Inc.; the attorney general, or a designee; the chair of the Massachusetts Commission Against Discrimination, or a designee; the commissioner of higher education, or a designee; the commissioner of elementary and secondary education, or a designee; 1 person appointed by the Massachusetts District Attorneys Association; 1 person appointed by the Massachusetts Chiefs of Police Association Incorporated; and 1 member appointed by the Massachusetts Association of School Superintendents, Inc. The senate president and the speaker of the house of representatives shall each designate a co-chair from their respective appointees.”.

Budget Amendment ID: FY2025-S4-803

OTH 803

Addressing Antisemitism

Mr. Velis, Ms. Creem, Ms. Rausch and Messrs. Lewis, Tarr, O'Connor and Moore moved that the proposed new text be amended by inserting after section ___ the following section: -

“SECTION ___. Chapter 71 of the General Laws is hereby amended by inserting, after section 98, the following section:-

Section 98A. The department shall make available to school districts, charter schools, approved private day or residential schools and collaborative schools model curricula, resources to assist in the selection of materials and curriculum, and professional development, which may include the provision of trainings, seminars, conferences and materials, on antisemitism and ethnic, racial and religious hate and discrimination. Materials shall include evidence based curricula and trainings that address the causes and consequences of antisemitism and bias in our society.”; and by adding the following section:-

“SECTION ___. (a) There shall be a special commission on combatting antisemitism in the commonwealth. The commission shall: (i) report on trends and data related to incidents of antisemitism in the commonwealth; (ii) identify and evaluate existing efforts to combat antisemitism in the commonwealth; (iii) identify best practices from efforts to combat antisemitism in other states and jurisdictions; (iv) evaluate the commonwealth’s hate crime statutes and whether any amendments would better protect residents from antisemitism and other forms of hatred; and (v) recommend strategies, programs, and legislation to combat antisemitism in the commonwealth. The commission shall submit a report of its study and recommendations to the clerks of the house of representatives and the senate not later than September 30, 2024.

(b) The commission shall consist of: 3 persons appointed by the president of the senate, 1 of whom shall have expertise in combatting antisemitism and 1 of whom shall represent a Jewish community organization; 3 persons appoint by the speaker of the house of representatives, 1 of whom shall have expertise in combatting antisemitism and 1 of whom shall represent a Jewish community organization; 2 persons appointed by the governor, 1 of whom shall have expertise in legal issues related to civil rights and civil liberties; 2 persons appointed by the Massachusetts Municipal Association; the attorney general or a designee; the chair of the Massachusetts Commission Against Discrimination or a designee; the commissioner of higher education or a designee; the commissioner of elementary and secondary education or a designee; 1 person appointed by the Massachusetts District Attorneys Association; 1 person appointed by the Massachusetts Chiefs of Police Association Incorporated; and 1 member appointed by the Massachusetts Association of School Superintendents, Inc. The president of the senate and the speaker of the house shall designate a co-chair from their appointees.”

Budget Amendment ID: FY2025-S4-804

OTH 804

Veterans’ Outreach Centers – Home Base

Messrs. Velis, Cronin, Brady, O'Connor, Kennedy, Pacheco, Montigny and Feeney moved that the proposed new text be amended in section 2, in item 1410-0012, by striking out the figure “$2,000,000” and inserting in place thereof the following figure:- “$2,500,000”; and in said item by striking out the figure "$8,470,622" and inserting in place thereof the following figure:- “$8,970,622”.

Budget Amendment ID: FY2025-S4-805

OTH 805

Restoration of Service

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

SECTION YY. Paragraph (a) of Subdivision (1) of Section 8 of Chapter 32 is amended by adding after the word “job” in line 25: “or similar position”;

Said section is further amended by inserting the following new paragraph after the first paragraph:

During the regular periodic review process done pursuant to this section a member may request that, in addition to being evaluated for a return to his former position, he be evaluated for a specific identified position in a retirement system other than the position from which he retired, including a position with a different employer or a position that would entitle the member to membership in a different retirement system. Said evaluation shall be conducted in the same manner as all other examinations provided for in this section. If the member is found able to perform the essential duties of the identified position he shall be permitted to return to active service in said position and his pension provided for in section six or seven shall cease upon his return to service.

SECTION YY. Paragraph (b) of Subdivision (2) of Section 8 of Chapter 32 is hereby amended by inserting after the words “such creditable service” the following:-

If the member returns to service, within a different retirement system than that from which they retired, the original system shall provide creditable service for any period of disability prior to reinstatement to service in the new system; provided that if the member is subsequently retired for a disability as a result of the injury for which such member was previously retired, the original retirement system shall be assessed a portion of the disability pension pursuant to the provisions of subdivision (5) of section seven.

SECTION YY. Section 8 of chapter 32 is hereby amended by striking the word “his” each time it appears and replacing it with the following: “his or her”.

SECTION YY. Section 8 of chapter 32 is hereby amended by striking the word “he” each time it appears and replacing it with the following: “he or she”.

SECTION YY. Section 8 of chapter 32 is hereby amended by striking the word “him” each time it appears and replacing it with the following: “him or her”.

Budget Amendment ID: FY2025-S4-805-R1

Redraft OTH 805

Restoration of Service

Mr. Brownsberger moved that the proposed new text be amended by inserting after section 39 the following 3 sections:-

“SECTION 39A. Section 8 of chapter 32 of the General Laws, as so appearing, is amended hereby by inserting after the word “job”, in line 25, the following words:- or similar position.

SECTION 35B. Paragraph (a) of subdivision (1) of said section 8 of said chapter 32, as so appearing, is hereby amended by inserting after the first paragraph the following paragraph:-

During the regular periodic evaluation required pursuant to this section, a member may request that, in addition to being evaluated for a return to their former position, the member be evaluated for a specific identified position in a retirement system other than the position from which they retired, including a position with a different employer or a position that would entitle the member to membership in a different retirement system. The evaluation shall be conducted in the same manner as all other examinations provided for in this section. If the member is found able to perform the essential duties of the identified position, the member shall be permitted to return to active service in said position and the member’s pension provided for in section 6 or 7 shall cease upon the member’s return to service.

SECTION 35C. Paragraph (b) of subdivision (2) of said section 8 of said chapter 32, as so appearing, is hereby amended by inserting after the second sentence the following sentence:- If the member returns to service to a different retirement system than that from which the member retired, the member’s original retirement system shall provide creditable service for any period of disability prior to reinstatement to service in the new system; provided, however, that if the member is subsequently retired for a disability as a result of the injury for which the member was previously retired, the original retirement system shall be assessed a portion of the disability pension pursuant to subdivision (5) of section 7.”.

Budget Amendment ID: FY2025-S4-805-R2

2nd Redraft OTH 805

Restoration of Service

Mr. Brownsberger moved that the proposed new text be amended by inserting after section 39 the following 3 sections:-

“SECTION 39A. Section 8 of chapter 32 of the General Laws, as so appearing, is amended hereby by inserting after the word “job”, in line 25, the following words:- or similar position.

SECTION 39B. Paragraph (a) of subdivision (1) of said section 8 of said chapter 32, as so appearing, is hereby amended by inserting after the first paragraph the following paragraph:-

SECTION 39C. Paragraph (b) of subdivision (2) of said section 8 of said chapter 32, as so appearing, is hereby amended by inserting after the second sentence the following sentence:- If the member returns to service to a different retirement system than that from which the member retired, the member’s original retirement system shall provide creditable service for any period of disability prior to reinstatement to service in the new system; provided, however, that if the member is subsequently retired for a disability as a result of the injury for which the member was previously retired, the original retirement system shall be assessed a portion of the disability pension pursuant to subdivision (5) of section 7.”.

Budget Amendment ID: FY2025-S4-806

OTH 806

Taxation of rolling stock

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

"SECTION_. Section 1 of Chapter 64H of the general laws, as appearing in the 2020 Official Edition, is hereby amended by inserting, after the definition of 'Retail establishment', the following new definition:-

'Rolling stock', trucks, tractors, and trailers, used by common carriers to transport goods in interstate commerce.

SECTION _. Section 6 of Chapter 64H of the general laws, as so appearing, is hereby further amended by inserting, after subsection (xx), the following new subsection:

(yy) sales of rolling stock

SECTION _. Section 1 of Chapter 64I of the general laws, as so appearing, is amended by inserting in line 6, after the words 'retail sale', the following new words:- 'rolling stock', .

SECTION _. Section 7 of chapter 64I of the general laws, as so appearing, is hereby amended by inserting, after subsection (e), the following new subsection:-

(f) storage, use or other consumption of rolling stock”.

Budget Amendment ID: FY2025-S4-807

OTH 807

Meals Tax Holiday

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

"SECTION ____. (a) Notwithstanding any general or special law to the contrary, for the days of August 4-10, 2024, inclusive, the tax imposed upon meals pursuant to chapter 64H of the General Laws, as most recently amended by section 157 of chapter 27 of the Acts of 2009, shall be suspended.

(b) Notwithstanding any general or special law to the contrary, for the days of August 4-10, 2024, 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 August 4-10, 2024, inclusive, of each calendar year. An excise erroneously or improperly collected during the days of August 4-10, 2024, inclusive, shall be remitted to the Department of Revenue. Any city or town which imposes a local option meals tax may still collect that tax during these dates.

(c) Reporting requirements imposed upon restaurants by law or regulation, including, but not limited to, the requirements for filing returns required by chapter 62C of the General Laws, shall remain in effect for sales on the days of August 4-10, 2024, inclusive.

(d) On or before December 31, 2024 the commissioner of revenue shall certify to the comptroller the amount of sales tax forgone, as well as new revenue raised from person and corporate income taxes and other sources, pursuant to this Act. The commissioner shall file a report with the joint committee on revenue and the house and senate committees on ways and means detailing by fund the amounts under general and special laws governing the distribution of revenues under Chapter 64H of the General Laws which would have been deposited in each fund, without this act.

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

Budget Amendment ID: FY2025-S4-808

OTH 808

Preventing Price Gouging during an Emergency

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

"SECTION_. Chapter 93A as appearing in the 2018 official edition is hereby amended by inserting after SECTION 11 at the end thereof the following new section 12:- 

SECTION 12. For the purposes of paragraphs (1) and (2) and (3), the following words shall, unless the context otherwise requires, have the following meaning: 

“Market emergency”, any abnormal disruption of any market for petroleum products, including but not limited to any actual or threatened shortage in the supply of petroleum products or any actual or threatened increase in the price of petroleum products, resulting from severe weather, convulsion of nature, failure or shortage of electric power or other source of energy, strike, civil disorder, act of war, national or local emergency or other extraordinary adverse circumstances. 

“Petroleum product”, includes, but is not limited to, motor fuels as defined in section 295A and fuel oil used for heating or cooking purposes as described in section 303F of chapter 94. 

“Petroleum-related business”, any producer, supplier, wholesaler, distributor, or retail seller of any petroleum product. 

(1) It shall be an unfair or deceptive act or practice, during any market emergency, or any declared statewide emergency, for any petroleum-related business to sell or offer to sell any petroleum product for an amount that represents an unconscionably high price. 

(2) A price is unconscionably high for the purposes of paragraph (1) of this section if: 

(a) the amount charged represents a gross disparity between the price of the petroleum product and 

1. the price at which the same product was sold or offered for sale by the petroleum-related business in the usual course of business immediately prior to the onset of the market or statewide emergency, or 

2. the price at which the same or similar petroleum product is readily obtainable by other buyers in the trade area; and 

(b) the disparity is not substantially attributable to increased prices charged by the petroleum-related business suppliers or increased costs, including actual or anticipated replacement costs, due to an abnormal market disruption. 

(3).  A price is not unconscionably high for the purposes of paragraph (1) of this section if: 

(a) the disparity in price as set forth in paragraph (2) of this section is substantially attributable to increased prices charged by the petroleum-related business’s suppliers or increased costs, including actual or anticipated replacement costs, due to an abnormal market disruption; or 

(b) it is generally consistent with price fluctuations in applicable commodity, regional, national, or international markets, or typical seasonal price fluctuations; or 

(c) it is a contract price, or the result of a price formula, established prior to the onset of the market or statewide emergency, or 

(d) it is a price, or the result of a price formula, approved by a state or federal governmental entity prior to the onset of or after the market or statewide emergency. 

(4). It shall be an unfair or deceptive act or practice, during any declared statewide or national emergency, for any business at any point in the chain of distribution or manufacture to sell or offer to sell to any consumer or to any other business any goods or services necessary for the health, safety, or welfare of the public for an amount that represents an unconscionably high price. 

(5). A price is unconscionably high for the purposes of paragraph 4 of this section provided the following: 

(a) there is gross disparity between the price charged or offered; and 

1. the price at which the same good or service was sold or offered for sale by the business in the usual course of business immediately prior to the onset of the declared statewide or national emergency; or 

2. the price at which the same or similar product is readily obtainable from other businesses; and 

(b) the disparity is not substantially attributable to increased prices charged by the business’s suppliers or increased costs due to an abnormal market disruption 

(6). Paragraphs (4) and (5) above shall not apply to any petroleum-related business subject to paragraph (1), (2), and (3) of this section." 

Budget Amendment ID: FY2025-S4-809

OTH 809

Tax Deduction for Charitable Donations of Food by Farmers 

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

"SECTION X. Section 3 of Chapter 62 of the General Laws, as appearing in the 2016 Official Edition, is hereby amended by inserting after subparagraph (13), the following subparagraph: 

(13A) In the case where the taxpayer is engaged in the trade or business of farming in the commonwealth, as defined in section 1A of chapter 128, and makes a charitable contribution of food from such farm trade or business, a charitable contribution deduction shall be allowed to the taxpayer under subparagraph (13); notwithstanding, the deductibility limitation based on the prior year’s tax rate on Part B taxable income under said subparagraph. Subject to the provisions of this subparagraph, the requirements, conditions and limitations, for charitable deductions for contributions of food inventory under section 170(e) of the Code, as amended, shall apply to determine the amount of the allowed deduction. 

For the limited purpose of determining the amount of the allowable deduction for any charitable contribution of food, the taxpayer may elect an alternate cost basis for such contributed food, equal to 25 per cent of the food’s fair market value, regardless of whether the taxpayer is required to account for inventories or capitalize indirect costs under the Code. 

A food contribution shall not qualify for an allowable deduction under this subparagraph, unless in addition to such other requirements: (i) the contributed food complies with the applicable quality and labeling standards of “apparently wholesome food” as defined under 42 U.S.C. 1791(b)(2), of the Bill Emerson Good Samaritan Food Donation Act, in effect when this subparagraph was enacted; and, (ii) the donee that accepts the contributed food from the taxpayer, is a charitable organization located in the commonwealth that is exempt from federal taxes under section 501(3)(c) of the Code, other than a private foundation, and that regularly receives and distributes contributed food of any type, for the care of individuals who are ill, needy, or infants in Massachusetts. 

SECTION XX. Chapter 63 of the General Laws is hereby amended by inserting after section 38FF, the following section: 

Section 38GG.    In determining the net income subject to tax under this chapter a corporation for profit engaged in the trade or business of farming in the commonwealth, as defined in section 1A of chapter 128, shall be allowed a deduction for charitable contributions of food by the corporation to a charitable organization. The term “charitable organization” for the purposes of this section, shall mean an organization exempt from federal taxes under section 501(3)(c) of the Code, excluding private foundations, that is located in the commonwealth and regularly receives and distributes contributed food in any form, for the care of individuals who are ill, needy, or infants in Massachusetts. 

Subject to the provisions of this section, the requirements, conditions and limitations, applicable to charitable deductions for contributions of food inventory under section 170 of the Code, shall apply to determine the amount of the allowed deduction. 

For the limited purpose of determining the amount of the allowable deduction for any charitable contribution of food, the corporation may elect an alternate cost basis for such contributed food, equal to 25 per cent of the food’s fair market value, regardless of whether the corporation is required to account for inventories or capitalize indirect costs under the Code. 

A food contribution shall not qualify for an allowable deduction under this section, unless, in addition to such other requirements, the contributed food complies with the applicable quality and labeling standards of “apparently wholesome food” as defined under 42 U.S.C. 1791(b)(2), of the Bill Emerson Good Samaritan Food Donation Act, in effect when this section was enacted. 

The allowed deduction under this section shall be in addition to other deductions allowable for corporations for profit under this chapter. 

SECTION XXX.  Sections X and XX shall be effective for tax years beginning on or after, January 1, 2024." 

Budget Amendment ID: FY2025-S4-810

OTH 810

Two Week Sales Tax Holiday

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

"SECTION _.  Notwithstanding any general or special law to the contrary, for the days of August 6, 2024 to August 19, 2024, 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 services, tobacco products subject to the excise imposed by chapter 64C of the General Laws, marijuana or marijuana products subject to chapter 94G of the General Laws, alcoholic beverages, as defined in section 1 of chapter 138 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. 

SECTION _.  Notwithstanding any general or special law to the contrary, for the days of August 6, 2024, to August 19, 2024, 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.  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 6, 2024, through August 19, 2024, including on August, 19, 2024.  An excise erroneously or improperly collected during the days of August 6, 2024 to August 19, 2024, shall be remitted to the department of revenue. 

SECTION _.  Notwithstanding the provisions of section 6A of chapter 64H of the General Laws, the sales tax holiday for 2024 designated pursuant to subsection (b) of said section 6A shall run concurrently with the dates set forth in sections 1 and 2 and shall not be interpreted as being in addition to any such dates. 

SECTION _.  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 6, 2024 to August 19, 2024. 

SECTION _.  (a)  On or before August 13, 2024, the commissioner of revenue shall certify the amount of sales tax receipts estimated to be foregone as a result of the provisions of sections 1 and 2, based on the likely volume of sales tax collections in the absence of this act.  In this certification, the commissioner shall specify distinctly the amounts of tax receipts that would have been credited or otherwise assigned to non-budgeted funds for transfer of sales tax revenue dedicated to the Massachusetts Bay Transportation Authority pursuant to section 35T of chapter 10 of the General Laws and the Massachusetts School Building Authority pursuant to section 35BB of said chapter 10.  Additionally, in this certification, the commissioner shall specify distinctly the amounts of tax receipts that would have been pledged to the expenses of the various convention centers. 

(b)  In calculating the consolidated net surplus for fiscal year 2024 pursuant to section 5C of chapter 29 of the General Laws and any relevant special acts, the comptroller shall exclude from the consolidated net surplus an amount equal to the total amount of sales tax receipts foregone as a result of the provisions of sections 1 and 2, as certified by the commissioner of revenue.  That amount shall be treated as a reserved balance in the General Fund at the close of fiscal year 2024. 

(c) In fiscal year 2025, the comptroller shall transfer from the General Fund to the Massachusetts Bay Transportation Authority State and Local Contribution Fund established in section 35T of chapter 10 of the General Laws, the School Modernization and Reconstruction Trust Fund established in section 35BB of said chapter 10, and funds for the various convention centers established in chapter 152 of the acts of 1997 as amended, chapter 45 of the acts of 2001 and chapter 422 of the acts of 2006 as amended, the specified portions of the sales tax receipts foregone as a result of the provisions of sections 1 and 2, as certified by the commissioner of revenue pursuant to subsection (a) of this section.  Transfers pursuant to this subsection shall be in amounts and on a schedule that approximates the allocation of funds that would have occurred in the absence of this act.  For purposes of calculating amounts due under sections 35T and 35BB of chapter 10 of the General Laws, chapter 152 of the acts of 1997 as amended, chapter 45 of the acts of 2001, chapter 422 of the acts of 2006 as amended, and any other general or special act, funds transferred pursuant to this section shall be treated as sales tax receipts. 

SECTION _.  On or before December 31, 2024, the commissioner of revenue shall certify to the comptroller the amount of sales tax forgone pursuant to this act, as well as new revenue raised from personal and corporate income taxes and other sources; provided, that the amounts transferred pursuant to subsection (c) of section 5 shall be final notwithstanding any variance from the amounts certified pursuant to this section.  The commissioner shall file a report with the joint committee on revenue and the house and senate committees on ways and means detailing, for each fund affected, the amounts that were deposited into each fund pursuant to this act. 

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

SECTION _.  Eligible sales at retail of tangible personal property under sections 1 and 2 are restricted to those transactions occurring on days between and including August 6, 2024, and August 19, 2024.  Transfer of possession of or payment in full for the property shall occur on 1 of those days. Transactions where a deposit, prepayment or binding promise to pay is made before August 6, 2024, prior sales, and layaway sales shall be ineligible.” 

Budget Amendment ID: FY2025-S4-812

OTH 812

Pepperell Food Hub Clarification

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

“SECTION XX. Item 1599-6090 of section 2A of chapter 268 of the acts of 2022, as most recently amended by section 74 of chapter 28 of the acts of 2023, is hereby further amended by striking out the words 'June 30, 2024' and inserting in place thereof the following words:- 'December 31, 2024'."

Budget Amendment ID: FY2025-S4-813

OTH 813

Public Higher Education Working Group

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

"SECTION XX. (a) There is hereby established a working group to develop and identify the future needs of the public higher education system to provide affordable, equitable and competitive higher education in the commonwealth.

(b) The working group shall include, but shall not be limited to: the secretary of administration and finance or a designee; the secretary of the executive office of education or a designee; the Massachusetts climate chief or a designee; the commissioner of higher education or a designee; the commissioner of the division of capital asset management and maintenance or a designee; the executive director of the Massachusetts clean energy center or a designee; the chairs of the joint committee on higher education; the chairs of the joint committee on bonding; a representative from the University of Massachusetts, appointed by the president of the University of Massachusetts; a representative from the state universities, appointed by the State Universities Council of Presidents; a representative of the Massachusetts association of community colleges; a representative of the University of Massachusetts Building Authority; and a representative of the Massachusetts State College Building Authority.

(c) The working group shall study and report on: (i) the feasibility and impacts of establishing a permanent financing structure using income surtax revenues for the issuance of debt for the benefit of public higher education capital needs; (ii) support for the University of Massachusetts Building Authority and the Massachusetts State College Building Authority to identify and finance investments in public higher education infrastructure; (iii) the capital funding necessary for public higher education campuses, broken down by campus; (iv) potential federal sources of reimbursement or grant funding for public higher education capital projects; (v) a prioritization process for public higher education capital needs; (vi) the total bonding capacity available for a public higher education capital projects bond legislation, including recommendations for the use of any general or special obligation bonds; (vii) a recommendation for a funding amount for future bond legislation for public higher education capital needs; (viii) potential processes for application, approval, design and delivery of capital projects for public higher education campuses; and (ix) possible investments for future bond legislation for public higher education capital needs, including, but not limited to, decarbonization, deferred maintenance and facilities improvement for the public higher education system of the commonwealth.

(d) Not later than March 1, 2025, the working group shall submit its report, including any proposed legislation necessary to carry out its recommendations, to the governor, the clerks of the house of representatives and the senate, the house and senate committees on ways and means, the joint committee on higher education and the joint committee on bonding."

Budget Amendment ID: FY2025-S4-816

OTH 816

Providing killed in the line duty benefits to Joanne Songy, surviving spouse of Detective John D. Songy, a police officer of the town of Rutland

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

“SECTION _. Notwithstanding any general or special law to the contrary, the Worcester regional retirement board shall pay to Joanne Songy, surviving spouse of detective John D. Songy, a police officer in the town of Rutland who died from complications related to COVID-19, benefits pursuant to section 100 of chapter 32 of the General Laws; provided, however, that all amounts paid hereunder shall be non-taxable to the extent allowable under state law.

SECTION _. Notwithstanding any general or special law to the contrary, the state board of retirement shall pay to Joanne Songy, surviving spouse of detective John D. Songy, a police officer in the town of Rutland who died from complications related to COVID-19, benefits pursuant to section 100A of chapter 32 of the General Laws; provided, however, that all amounts paid hereunder shall be non-taxable to the extent allowable under state law.

SECTION _. This act shall take effect as of August 1, 2024.”

Budget Amendment ID: FY2025-S4-817

OTH 817

Artificial Intelligence Disclosure Requirements

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

“SECTION __. The General Laws, as appearing in the 2022 Official Edition, are hereby amended by inserting after chapter 93L the following new chapter:-

CHAPTER 93M. Massachusetts Artificial Intelligence Disclosure Act

SECTION 1. For the purposes of this chapter, the following words shall have the following meanings, unless the context clearly requires otherwise:

“Artificial intelligence” shall mean computerized methods and tools, including but not limited to machine learning and natural language processing, that act in a way that resembles human cognitive abilities when it comes to solving problems or performing certain tasks. Artificial intelligence may be referred to as “AI” throughout this chapter.

“AI-generated content” shall mean image, video, audio, print or text content that is substantially created or modified by a generative artificial intelligence system such that the use of the system materially alters the meaning or significance that a reasonable person would take away from the content.

“Generative artificial intelligence system” shall mean any system, tool or platform that uses artificial intelligence to generate or substantially modify video, audio, print or text content.

“Metadata” shall mean structural or descriptive information about data such as content, format, source, rights, accuracy, provenance, frequency, periodicity, granularity, publisher or responsible party, contact information, method of collection, and other descriptions.

SECTION 2. Each generative artificial intelligence system used to create audio, video, text or print AI-generated content within the commonwealth shall include on or within such content a clean and conspicuous disclosure that meets the following criteria: (i) a clear and conspicuous notice, as appropriate for the medium of the content, that identifies the content as AI-generated content, which is to the extent technically feasible, permanent or uneasily removed by subsequent users; and (ii) metadata information that includes an identification of the content as being AI-generated content, the identity of the system, tool or platform used to create the content, and the date and time the content was created. A violation of this section shall be punishable in the same manner as provided in Chapter 93A of the General Laws, as so appearing.

SECTION 3. Any person located within the commonwealth using a generative artificial intelligence system to create audio, video, text or print AI-generated content, or repurposing such content, shall be prohibited from removing any notice or disclosure, as provided in section 2. A violation of this section shall be punishable by a fine of not less than $500 for a first offense and $1,000 for each subsequent offense.

SECTION 4. The Office of Consumer Affairs and Business Regulation, as provided in Chapter 24A of the General Laws, shall be responsible for the enforcement of this chapter and may establish any rules or regulations it deems necessary to carry out the obligations of this chapter.”

Budget Amendment ID: FY2025-S4-818

OTH 818

Cyber Procurements

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

“SECTION __. Chapter 30B of the General Laws, as appearing in the 2022 Official Edition, is hereby amended by inserting after section 23 the following new section:-

SECTION 24. Any state agency procuring information technology goods or services shall give preference to vendors which carry cybersecurity insurance. This section shall not be construed to preclude vendors without cybersecurity insurance from submitting solicitations to the state or being awarded bids by the state for information technology goods or services.”

Budget Amendment ID: FY2025-S4-819

OTH 819

WFMA Data

Mr. Durant moved that the proposed new text be amended by inserting after section __ the following sections:-

“SECTION __. Section 7 of chapter 81 of the acts of 2022 is hereby amended in paragraph (a) by striking out the words “nor be disclosed by the registrar” and the words “and be used solely for the purpose of motor vehicle insurance”.

SECTION __. Section 7 of chapter 81, as so appearing, is hereby amended in paragraph (b) by striking out the words “nor be disclosed by the registrar” and the words “and be used solely for the purpose of motor vehicle insurance”.

SECTION __. Section 7 of chapter 81, as so appearing, is hereby amended by adding the following new subsection:-

(c) Notwithstanding any general or special law to the contrary, information provided by an applicant for a Massachusetts license under section 8 of chapter 90 of the General Laws or a learner’s permit under section 8B of said chapter 90, who fails to provide proof of lawful presence as defined in section 1 of said chapter 90, including, but not limited to, personally identifying information, shall be maintained by the registry of motor vehicles.”

Budget Amendment ID: FY2025-S4-825

OTH 825

Veterans' Benefits

Messrs. Rush, Keenan, O'Connor, Kennedy and Pacheco moved that the proposed new text be amended in section 2, in item 1410-0400, by striking out the figure “$68,209,878” and inserting in place thereof the following figure:- “$70,409,878”.

Budget Amendment ID: FY2025-S4-826

OTH 826

Anna's Pals

Mr. Rush moved that the proposed new text be amended in section 2, in item 7008-1116, by inserting the following:- “; provided further that no less than $5,000 be expended to support the operations of Anna’s Pals, a nonprofit aiding pediatric cancer patients and their families”; and by striking the figure “$100,000” and inserting in place thereof the following:- “$105,000”.

Budget Amendment ID: FY2025-S4-827

OTH 827

Commission on the History of State Institutions in the Commonwealth PAC

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

“SECTION X. Item 5011-0100 of section 2 of chapter 126 of the acts of 2022 is hereby amended by inserting after the word ‘Hospital’ the following words:- ‘and such funds shall not revert but shall be available through June 30, 2025.’”

Budget Amendment ID: FY2025-S4-828

OTH 828

Excise on Sports Wagering Operators

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

"SECTION__. Section 14 of chapter 23N of the General Laws, as appearing in the 2022 Official Edition, is hereby amended by striking out the figure "20", in line 4, and inserting in place thereof the following figure:- "51"."

Budget Amendment ID: FY2025-S4-829

OTH 829

Repeal of the Sales Tax Exemption for Aircraft

Messrs. Barrett and Eldridge, Ms. Rausch and Ms. Edwards moved that the proposed new text be amended by inserting the following section:-

"SECTION X. Section 6 of chapter 64H of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by striking out subsections (uu) and (vv)."

Budget Amendment ID: FY2025-S4-830

OTH 830

Fund for Vulnerable Countries Most Affected by Climate Change

Messrs. Barrett, Eldridge and Pacheco moved that the proposed new text be amended by inserting the following section:-

SECTION X. Section 1. Chapter 10 of the General Laws is hereby amended by inserting after section 35LLL the following section:- Section 35MMM. There shall be established and set up on the books of the commonwealth a separate fund to be known as the Massachusetts Fund for Vulnerable Countries Most Affected by Climate Change, hereinafter the MFVC, to further the mission of the United Nations Least Developed Countries Fund, hereafter referred to as the UN LDCF, established by the United Nations Framework Convention on Climate Change to help under-developed nations adapt to climate change.

Said MFVC shall be a tax return-enabled contribution option for the purposes of chapter 62 and shall be authorized to receive and hold for transfer to the UN LCDF all monies (a) received by the commonwealth pursuant to section 6O of said chapter 62 and (b) received from public and private sources as gifts, grants and donations to the UN LDCF.

The state treasurer shall deposit monies in said MFVC in accord with state law and in such manner as will secure the highest interest rate available consistent with the safety of the fund; provided, that all amounts on deposit shall thereafter be available for transfer to (a) the UN LDCF upon request by a UN LDCF Trustee pursuant to a UN LDCF Contribution Agreement or (b) a not-for-profit organization that is tax-exempt under section 501(c)(3) of the Internal Revenue Code and whose work furthers the mission of the UN LDCF by providing it with financial support.

Section 2. Section 1 of chapter 62 of the General Laws is hereby amended by adding the following subsection:-

(s) “Tax return-enabled contribution option”, any account or fund appearing on a personal income tax return form prescribed and furnished by the commissioner, and to which a person filing a personal income tax return individually, or a couple filing a personal income tax return jointly, may voluntarily contribute all or part of a refund due from the commonwealth or an amount of money over and above any tax owed to the commonwealth.

Section 3. Said chapter 62 is hereby further amended by inserting after section 6N the following sections:-

Section 6O. A person filing a personal income tax return individually, or a couple filing a personal income tax return jointly, may voluntarily contribute all or part of a refund due from the commonwealth, or an amount of money over and above any tax owed to the commonwealth, to the Massachusetts Fund for Vulnerable Countries Most Affected by Climate Change, hereinafter the MFVC, established in section 35MMM of chapter 10.

A person filing a personal income tax return individually, or a couple filing a personal income tax return jointly, may make a voluntary contribution to the MFVC with respect to any tax year at the time of the filing of a return of a tax established by this chapter for such year. All personal income tax forms prescribed by and furnished by the commissioner shall include a clear indication of, and a convenient opportunity to exercise, the option to contribute to the MFVC; provided, that said forms and public materials and documents related thereto shall refer to the MFVC contribution option as the “Massachusetts Fund for Vulnerable Countries Most Affected by Climate Change”.

The commissioner shall annually report total monies contributed pursuant to this section to the state treasurer, who shall deposit said monies in the MFVC.

Section 6P (a) Notwithstanding any statute or administrative action to the contrary, no tax return-enabled contribution option shall appear on a personal income tax return form prescribed and furnished by the commissioner without express legislative authorization.

(b) Notwithstanding any statute or administrative action to the contrary, each tax return-enabled contribution option appearing on the personal income tax return form for the immediate past year and for 5 or more total years to which total dollar contributions have not, in any of the 5 most recent years, equaled or exceeded 80 per cent of the average of total dollar contributions made in the respective tax year to all tax return-enabled contribution options included on said form for said year, shall not appear on personal income tax return forms for a minimum of 5 tax years thereafter; provided, that each tax return-enabled contribution option appearing on the personal income tax return form for a total of 4 or fewer years shall, as a condition of continuing to appear on the form after the fifth year of so appearing, have received, in at least one of the initial 5 years, total dollar contributions equal to, or in excess of, 80 per cent of the average of total dollar contributions made in the respective tax year to all tax return-enabled contribution options included on said form for said year; provided, further, that in the event of the failure of a tax return-enabled contribution option to satisfy said condition, said contribution option shall not appear on personal income tax return forms for a minimum of 5 tax years thereafter; and, provided, further, that the commissioner may depart from the requirements of this paragraph only to the extent of ensuring that no fewer than 3 tax return-enabled contribution options, consisting of any combination of (1) new contribution options and (2) contribution options previously authorized and receiving the highest total dollar contributions for the 5 most recent years, shall appear on the personal income tax return forms of the commonwealth for each tax year.

(c) Notwithstanding any other provisions of this section, no more than 9, and no fewer than 3, tax return-enabled contribution options shall appear on personal income tax return forms of the commonwealth for any one tax year.

(d) The text of each tax return-enabled contribution option printed on a personal income tax return form shall indicate the principal entity or entities authorized to assume possession of, expend, or disburse monies in the account or fund associated with said contribution option.

(e) The administrator of each entity that assumes possession of, expends, or disburses monies maintained in an account or fund associated with a tax return-enabled contribution option shall compile an annual report on the account’s or fund’s expenditures and disbursements during the previous tax year. Said annual report shall include, except as is necessary to comply with privacy laws: (1) the identity of each individual, organization, agency or program in receipt of expenditures or disbursements of $2,000 or more from the fund together with the dollar amount received; and (2) a description of the process or criteria according to which said recipients were identified and selected. Said report shall be submitted to the commissioner, joint committee on revenue and house and senate committees on ways and means.

(f) The administrator of each entity that assumes possession of, expends or disburses monies maintained in an account or fund associated with a tax return-enabled contribution option shall provide, except as is necessary to comply with privacy laws, any information requested by the attorney general, state auditor, inspector general, senate or house committees on post audit and oversight, the commissioner or any department, agency or law enforcement body investigating suspected financial abuse. The superior court shall have jurisdiction over disputed requests for information.

(g) The state auditor, pursuant to section 12 of chapter 11, shall audit any accounts or funds associated with each tax return-enabled contribution option once every 5 years at a minimum and more often as the state auditor deems necessary. Following an audit, the auditor shall make recommendations to the commissioner, the senate and house committees on ways and means and the joint committee on revenue about changes in law or regulation that may improve the efficiency and effectiveness of tax return-enabled contribution options and any associated accounts or funds, decrease their costs or prevent waste, fraud or abuse. If the auditor finds substantial waste, fraud or abuse on the part of an administrator of any entity that assumes possession of, expends or disburses monies maintained in an account or fund associated with a tax return-enabled contribution option, the auditor may recommend to the commissioner, in a writing that shall include such findings, that said contribution option be removed from the tax form for a number of tax years or that said administrator be barred from future involvement with said contribution option. Upon receipt of such a recommendation, the commissioner may, notwithstanding any general or special law to the contrary, remove said tax return-enabled contribution option from the tax form for a number of tax years or bar said administrator from future involvement with the contribution option.

(h) The attorney general or the commissioner may independently investigate allegations of waste, fraud or abuse by an administrator of any entity authorized to assume possession of, expend or disburse monies contributed to an account or fund associated with a tax return-enabled contribution option, including allegations referred by the auditor. The attorney general may initiate an action in superior court to enjoin the deposit of monies by the state treasurer in any such account or fund or the expenditure of monies by said administrator. The attorney general or the commissioner may initiate an action in superior court to recover any monies alleged to have been lost because of said waste, fraud or abuse.

Budget Amendment ID: FY2025-S4-832

OTH 832

Surtax Revenue Trust Fund Clarification 2

Mr. Tarr moved that the proposed new text be amended by striking SECTION 30 in its entirety

Budget Amendment ID: FY2025-S4-832-R1

Redraft OTH 832

Surtax Revenue Trust Fund Clarification 2

Mr. Tarr moved that the proposed new text be amended by striking SECTION 48 in its entirety and inserting in place thereof the following:-

"Paragraph (2) of subsection (a) of section 6 of chapter 62C of the General Laws, as appearing in section 24 of chapter 50 of the acts of 2023, is hereby amended by striking the following:-"(2) A married couple shall file a joint return for any year in which they file a joint federal income tax return. In cases where 1 spouse or both spouses are non-residents of the commonwealth and have items of income, exemptions or deductions unrelated to their Massachusetts income, the department shall provide, by regulation, for appropriate adjustments or for exemption from the requirement to file a joint return.

Budget Amendment ID: FY2025-S4-833

OTH 833

Estate Tax

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

"SECTION_. Section 37 of the chapter 50 of the acts of 2023 is hereby amended by being struck in its entirety and inserting in place thereof the following:-"Said section 2A of said chapter 65C, as so appearing, is hereby further amended by adding the following 2 subsections:-

(f) For the estates of decedents dying on or after July 1, 2023, a credit shall be allowed against the tax imposed by subsections (a) and (b) equal to the amount of such tax; provided, however, that the credit shall not exceed $182,000.

(g) The estates of decedents dying on or after July 1, 2023 shall not be required to pay any tax under subsections (a) and (b) if the value of the federal taxable estate is not more than $5,000,000, provided said taxable estate amount shall be adjusted annually to reflect any increases in the cost of living by the same method used for federal income tax brackets."

Budget Amendment ID: FY2025-S4-834

OTH 834

Filed Sub-bids

Messrs. Collins, Feeney, Mark, Pacheco, Gomez, Cronin and Payano moved that the proposed new text be amended by striking out sections 36, 37, 38, 67, 68, and 69.

Budget Amendment ID: FY2025-S4-835-R1

Redraft OTH 835

Controlling School Transportation Costs

Messrs. Durant, Tarr and O'Connor moved that the proposed new text be amended by inserting after section 106 the following section:-

"SECTION 106A. The department of elementary and secondary education, in consultation with the Massachusetts Department of Transportation, the operational services division and the executive office for administration and finance, shall study: (i) the impact on cost of consolidation of transportation providers of public school students; (ii) the feasibility and cost of establishing and maintaining a rate setting process for the transportation of public school students through contracts with private providers; (iii) the possibility of establishing a statewide registry of school transportation vendors; (iv) the feasibility of authorizing purchasing collaboratives for public school transportation; (v) rate setting systems used in other states and the potential applicability of such systems in the commonwealth; and (vi) the infrastructure necessary to develop, implement and maintain any such rate setting process, registry and collaboratives.

The department shall file a report of its findings and any related recommendations to the clerks of the senate and house of representatives, the joint committee on education and the joint committee on transportation not later than March 31, 2025 and shall make the report publicly available in an accessible format on the department's website.”.

Budget Amendment ID: FY2025-S4-835

OTH 835

Controlling School Transportation Costs

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

"Section ___. The Department of Elementary and Secondary Education , in consultation with the Secretary of Transportation, the Operational Services Division, and the Secretary of Administration and Finance, shall study and evaluate the feasibility of establishing and maintaining a process for the setting of rates for the transportation of public school students through contracts with private providers for this purpose, the establishment of a statewide registry of school transportation vendors, and the facilitation and authorization of purchasing collaboratives for school transportation Said study and evaluation shall include, but not be limited to, the impacts on cost containment of consolidation and a limited number of providers, the potential benefits and negative aspects of utilizing a rate setting system, a registry, and/or purchasing collaboratives , rate setting mechanisms in use in the Commonwealth in other areas and applicable analogous features , any similar rate setting systems in use in other states or political subdivisions, the necessary infrastructure for the commonwealth to develop, implement, and maintain such a rate setting process, registry, and/or collaboratives, and a cost estimate for these actions. Said study and evaluation, together with any legislative recommendations, shall be filed with the Senate and House Committees on Ways and Means, the Joint Committees on Education and Transportation, and the clerks of the House and Senate, whom shall post them electronically so as to enable public inspection, not later than March 31, 2025."

Budget Amendment ID: FY2025-S4-840

OTH 840

Veterans Memorial Park in Lynn

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

"SECTION XX. The Department of Conservation and Recreation shall rename Lynn Heritage State Park to the Veterans Memorial Park."

Budget Amendment ID: FY2025-S4-841

OTH 841

DAV

Messrs. Cronin and Velis moved that the proposed new text be amended in section 2, in item 1410-0010, by adding the following “; provided further, that not less than $914,000 shall be expended to the Disabled American Veterans Department of Massachusetts Service Fund, Inc. to combat veterans homelessness by maintaining and operating 3 veterans homes as well as provide counseling and benefits including wrap-around assistance to disabled veterans and their families” and by striking the figure "$11,729,113" and inserting in place thereof the following figure:-"$12,643,113".

Budget Amendment ID: FY2025-S4-841-R1

Redraft OTH 841

DAV

Messrs. Cronin, Velis, Durant, O'Connor and Pacheco moved that the proposed new text be amended in section 2, in item 1410-0010, by adding the following words:- “; provided further, that not less than $914,000 shall be expended to the Disabled American Veterans Department of Massachusetts Service Fund, Inc. to combat veterans homelessness by maintaining and operating 3 veterans homes and to provide counseling and benefits, including wrap-around assistance, to disabled veterans and their families”; and by striking out the figure "$11,729,113" and inserting in place thereof the following figure:- "$12,143,113".

Budget Amendment ID: FY2025-S4-842-R2

2nd Redraft OTH 842

Corrective Amendment

Mr. Rodrigues moved that the proposed new text be amended in section 2, in item 0640-0300, by striking out the figure “$25,546,197” and inserting in place thereof the following figure:- “$25,646,197”; and

Budget Amendment ID: FY2025-S4-842

OTH 842

Corrective Amendment

Mr. Rodrigues moved that the proposed new text be amended in section 106, by inserting at the end thereof the following subsection:-

(c) Not later than December 15, 2024, the commission shall submit an initial report to the clerks of the house of representatives and senate and the house and senate committee on ways and means. Not later than March 31, 2025, the commission shall submit a final report to the clerks of the house of representatives and senate and house and senate committee on ways and means.

Budget Amendment ID: FY2025-S4-842-R1

Redraft OTH 842

Corrective Amendment

Mr. Rodrigues moved that the proposed new text be amended in section 2, in item 1410-0012, by adding the following words:- “; provided further, that not less than $50,000 shall be expended to Vietnam Veterans of America Inc., Chapter 207 for transportation improvements and upgrades necessary to support and service veterans in Bristol County”; and

in said section 2, in item 1410-0012, by striking out the figure “$8,470,622” and inserting in place thereof the following figure:- “$8,520,622”; and

in said section 2, in item 2200-0107, by adding the following words:- “; provided further, that not less than $75,000 shall be expended to the town of Rochester for improvements to the town's transfer station; provided further, that not less than $75,000 shall be expended to the town of Westport for improvements to the town’s transfer station”; and

in said section 2, in item 2200-0107, by striking out the figure “$499,997” and inserting in place thereof the following figure:- “$649,997”; and

in said section 2, in item 2511-0107, by adding the following words:- “; provided further, that not less than $100,000 shall be expended for Food Link, Inc. to address food insecurity in the city of Woburn and the towns of Arlington, Billerica, Burlington and Lexington”; and

in said section 2, in item 2800-0501, by adding the following words:- “; provided further, that not less than $75,000 shall be expended for equipment upgrades to support beach operations at Horseneck Beach State Reservation”; and

in said section 2, in item 2800-0501, by striking out the figure “$28,470,635” and inserting in place thereof the following figure:- “$28,545,635”; and

in said section 2, in item 7008-1116, by adding the following words:- “; provided further, that not less than $75,000 shall be expended to the town of Swansea for improvements to Swansea Memorial Park; provided further, that not less than $75,000 shall be expended to the town of Lakeville for ADA-compliant improvements to enhance and improve accessibility at the Lakeville public library; provided further, that not less than $37,500 shall be expended to LexSeeHer, Inc. for the construction, installation, and community education of the Lexington Women's Monument in the town of Lexington; provided further, that not less than $50,000 shall be expended for the construction of an outdoor stage at the Forbes library in the city of Northampton; provided further, that not less than $50,000 shall be expended for the New Dawn Arts Center in the town of Ashburnham; provided further, that not less than $105,000 shall be expended for Social Capital Inc. in Woburn for youth leadership and civic engaging programming, migrant support and health equity work in Woburn”; and

in said section 2, in item 7008-1116, by striking out the figure “$100,000” and inserting in place thereof the following figure:- “$392,500”; and

in said section 2, in item 7010-1192, by adding the following words:- “; provided, that not less than $137,500 shall be expended for Arlington Youth Counseling Center, Inc. in the town of Arlington for youth mental health support; provided further, that not less than $120,000 shall be expended for English at Large, Inc. in Woburn for the purposes of English language tutoring and small group instruction; provided further, that not less than $300,000 shall be expended to communities in the Metrowest region, including the city of Framingham and the towns of Ashland, Holliston, Hopkinton, Medway and Natick to address mental health needs in schools; provided further, that not less than $50,000 shall be expended for cultural proficiency programs at Hopkinton public schools; provided further, that not less than $50,000 shall be expended to Medway public schools for mental health programs; provided further, that not less than $106,000 shall be expended for improvements to the Swift River elementary school in the town of New Salem”; and

in said section 2, in item 7010-1192, by striking out the figure “$100,000” and inserting in place thereof the following figure:- “$763,500”; and

in said section 2, in item 8000-0313, by adding the following words:- “; provided, that not less than $294,000 shall be expended for a police training program offered by Greenfield Community College”; and

in said section 2, in item 8000-0313, by striking out the figure “$100,000” and inserting in place thereof the following figure:- “$294,000”; and

in said section 2, in item 8324-0050, by adding the following words:- “; provided, that not less than $65,000 shall be expended to the town of Freetown fire department for the purchase of turnout gear”; and

in said section 2, in item 9110-9002, by adding the following words:- “; provided further, that not less than $85,000 shall be expended for an accessible mini-van equipped with a wheelchair lift for the Holliston council on aging”; and

in said section 2, in item 9110-9002, by striking out the figure “$28,000,000” and inserting in place thereof the following figure:- “$28,085,000”; and

in section 106, by inserting at the end thereof the following subsection:-

Budget Amendment ID: FY2025-S4-845

OTH 845

Provisional Industrial Instructor

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

''SECTION__. Any provisional industrial instructor within the department of correction who completes not less than 1 year of credible service in such position shall be eligible for and given permanent employment as an industrial instructor within the department."

Budget Amendment ID: FY2025-S4-846

OTH 846

GAP Funding

Messrs. Eldridge, Gomez, Payano, Mark and Moore and Ms. Edwards moved that the proposed new text be amended by inserting after section XX the following section:-

"SECTION XX. Item 1599-0026 of section 2 of chapter 28 of the acts of 2023 is hereby amended by inserting after “federal” the first time it appears the following:- “and state”."

Budget Amendment ID: FY2025-S4-847

OTH 847

Sales Tax Reduction to 5%

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

"SECTION XX. Section 2 of chapter 64H of the General Laws is hereby amended by striking the words “6.25 per cent” and inserting in place thereof the words “5.8 per cent”.

SECTION XX. 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”.

SECTION XX. 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”.

SECTION XX. Section 2 of Chapter 64I of the General Laws is hereby amended by striking the words “6.25 per cent” and inserting in place thereof the words “5.8 per cent”.

SECTION XX. 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”.

SECTION XX. 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”.

SECTION XX. Sections 1 and 4 shall take effect on August 1, 2024.

SECTION XX. Sections 2 and 5 shall take effect on August 1, 2025.

SECTION XX. Sections 3 and 6 shall take effect on August 1, 2026."

Budget Amendment ID: FY2025-S4-849

OTH 849

Aligning State and Federal IRA Contribution Rules

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

“SECTION X. Chapter 62 of the General Laws, as appearing in the 2022 Official Edition, is hereby amended in section 6 by adding the following subsection:-

(x) The amount allowable as a deduction under subsection (a) to any individual for any taxable year for an individual retirement account shall not exceed the lesser of--

(1) an amount equal to the compensation includible in the individual's gross income for such taxable year.

(2) Special rule for employer contributions under simplified employee pensions. This section shall not apply with respect to an employer contribution to a simplified employee pension.

(3) Plans under USC section 501(c)(18). Notwithstanding paragraph (1), the amount allowable as a deduction under subsection (a) with respect to any contributions on behalf of an employee to a plan described in section 501(c)(18) shall not exceed the lesser of--

(A) $7,000, or

(B) an amount equal to 25 percent of the compensation (as defined in section 415(c)(3)) includible in the individual's gross income for such taxable year.

(4) Special rule for simple retirement accounts. This section shall not apply with respect to any amount contributed to a simple retirement account established under section 408(p).

(5) Deduction amount. For purposes of paragraph (1)(A)--

(A) In general. The deductible amount is $5,000.

(B) Catch-up contributions for individuals 50 or older.

(i) In general. In the case of an individual who has attained the age of 50 before the close of the taxable year, the deductible amount for such taxable year shall be increased by the applicable amount.

(ii) Applicable amount. For purposes of clause (i), the applicable amount is $1,000".

Budget Amendment ID: FY2025-S4-850

OTH 850

529 Savings Plan Deduction Increase

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

SECTION __. Chapter 62 of the General Laws, as appearing in the 2022 Official Edition, is hereby amended in subsection 19 of section 3 by striking out the figure “$1,000” and inserting in place thereof the following:-$2,500.”

SECTION __. Subsection 19 of section 3 of Chapter 62 is hereby further amended by striking out the figure “$2,000” and inserting in place thereof the following:- “$5,000.”

Budget Amendment ID: FY2025-S4-851

OTH 851

Crumbling Concrete Relief Agency

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

“Section __. Section 2 of chapter 23B of the General Laws is hereby amended by 91 inserting at the end thereof the following new paragraph:-

(c) There shall also be within the department a crumbling concrete relief agency to provide assistance to owners of residential real property with concrete foundations that have deteriorated due to the presence of pyrite or pyrrhotite. The agency shall be overseen by an executive director who reports to the undersecretary. The executive director shall have the authority to hire staff sufficient to meet the requirements and obligations of the agency. The agency shall, without limitation: (a) provide information to the public regarding structurally sound concrete and the dangers of pyrite and pyrrhotite; (b) publish a list of quarries licensed pursuant to section 88 of chapter 6C and a searchable electronic database of all quarries applying for such licensure, including aggregate and other testing results; and (c) administer the crumbling concrete assistance fund established in section 2RRRRR of chapter 29, including establishing eligibility requirements and implementing a process for impacted homeowners to secure foundation repair and replacement funding from the fund. A decision on a request from an impacted homeowner for such financial assistance shall be provided in writing to the homeowner and shall include the information relied upon and the basis for such decision, including the relevant eligibility and underwriting criteria. An impacted homeowner may request a review of any decision by the agency relating to such homeowner not later than 30 days after the decision. A final determination on such a request for review shall be provided in writing to the homeowner not later than 30 days after receipt of the homeowner’s request, unless an extension is agreed to by the homeowner.

Section __. Chapter 29 of the General Laws is hereby amended by inserting after section 2QQQQQ the following section:-

Section 2RRRRR. (a) There shall be a Crumbling Concrete Assistance Fund. The fund shall be expended to provide financial assistance to owners of residential real property for the repair or replacement of concrete foundations of such property that have deteriorated due to the presence of pyrite or pyrrhotite and to minimize any negative economic impacts on municipalities in which such property are located. The crumbling concrete relief agency established by section 2 of chapter 23B shall administer the fund and shall make expenditures from the fund, without further appropriation. The agency shall seek to maximize available federal reimbursements for money spent from the fund. The fund shall consist of: (i) revenue from appropriations or other money authorized by the general court and specifically designated to be credited to the fund; (ii) interest earned on such revenues; (iii) funds from public and private sources, including but not limited to gifts, grants, donations, and settlements received by the commonwealth that are specifically designated to be credited to the fund; (iv) federal funds paid to the commonwealth under paragraph (b) of this section; (v) monies paid to the commonwealth under paragraph (c) of this section; (vi) monies paid to the commonwealth under paragraph (d) of this section; and (vi) monies paid to the commonwealth under paragraph (f) of section 16 of chapter 21B. Any bond proceed deposited into the fund shall be kept separate from any and all other funds deposited into the fund. Any balance in the fund at the close of a fiscal year shall be available for expenditure in subsequent fiscal years and shall not be transferred to any other fund or revert to the General Fund.

(b) The crumbling concrete relief agency established by section 2 of chapter 23B may apply for, receive and deposit any federal funds, including but not limited to funds made available by the United States Department of Housing and Urban Development Section 108 Loan Guarantee program, into the fund established by this section.

(c) Amounts issued from the fund to impacted homeowners for the repair or replacement of concrete foundations that have deteriorated due to the presence of pyrrhotite shall be exempt from taxation under chapter 62.

(d) Annually not later than June 1, the crumbling concrete relief agency shall report on the activities of the fund from the previous calendar year to the senate and house committees on ways and means and the joint committee on environment, natural resources and agriculture.

(e) The crumbling concrete relief agency shall promulgate regulations or issue other guidance for the expenditure of the funds under this section.

Section __. Chapter 59 of the General Laws is hereby amended by inserting after section 59A the following section:-

Section 59B. (a) Notwithstanding any general or special law to the contrary, an owner of real property in the commonwealth may apply for a residential property tax abatement due to the presence of pyrite or pyrrhotite minerals in the foundation. The presence of pyrite or pyrrhotite shall be established by: (i) not less than 2 core samples from the foundation proving the presence of pyrite or pyrrhotite; or (ii) a certified visual inspection conducted by a professional civil engineer. The owner shall also provide a certified estimate of the cost to repair or replace the foundation. Upon receipt of such documentation, a municipal board of assessors or equivalent entity shall determine a value per square foot of the foundation and percentage of functional obsolescence. If an abatement is sought on multiple properties within a municipality the board of assessors may determine a general value per square foot of foundation and percentage of functional obsolescence to be used for all properties within said municipality. The board of assessors shall use the value and percentage to calculate the reduction in assessment for each affected property. Such reductions shall be effective until the foundation is repaired or replaced.  

Section __. Chapter 143 of the General Laws is hereby amended by adding the following section:-

Section 110. Notwithstanding any general or special law to the contrary, fees for building permits for work associated with crumbling concrete foundations replacement shall be waived. In order to qualify for the waiver of fees, the applicant shall provide written documentation showing that pyrite or pyrrhotite minerals are present in the foundation to be replaced. Nothing in this section shall waive any of the permit application requirements, including, but not limited to, holding public hearings, associated with a permit application. A determination to waive fees is not a guarantee of the issuance of a permit.

Budget Amendment ID: FY2025-S4-852

OTH 852

South Shore Community Priorities

Mr. O'Connor moved that the proposed new text be amended in section 2, in item 7008-1116, by adding the following words:- “; provided further, that not less than $25,000 shall be expended to SAIL Home, Inc. in the city known as the town of Weymouth; provided further, that not less than $25,000 shall be expended to the Friends of Scituate FACTS, Inc. in the town of Scituate; provided further, that no less than $25,000 shall be expended to the Magical Moon Foundation, Inc. in the town of Marshfield; provided further, that not less than $25,000 shall be expended to Hull Lifesaving Museum, Inc. in the town of Hull; provided further, that not less than $25,000 shall be expended to Norwell Visiting Nurse Association, Inc. in the town of Norwell; provided further, that not less than $25,000 shall be expended to the ARC of South Shore, Inc. in the town of Hingham; provided further, that not less than $50,000 shall be expended to the James P Harrington Organization, Inc. in the town of Marshfield"; by striking out the figure “$100,000" and inserting in place thereof the following figure:- “$300,000”.

Budget Amendment ID: FY2025-S4-853

OTH 853

Resettlement Agency Reporting

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

“SECTION XX. Chapter 77 of the acts of 2023, in item 4003-0123, is hereby amended by inserting after the words “that said resettlement agencies shall submit monthly reports to the house and senate committees on ways and means” the following words:- “and the clerks of the house and senate.”

Budget Amendment ID: FY2025-S4-854

OTH 854

Snow removal service liability limitation

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

"SECTION_. Chapter 149 of the General Laws, as appearing in the 2018 Official Edition, is hereby amended by inserting after Section 29C, the following new section:-

Section 29C1/2. (a) As used in this section, the following terms shall have the following meanings:-

"Service provider”, a person providing services under a snow removal and ice control services contract.

"Service receiver", a person receiving services under a snow removal and ice control services contract.

"Snow removal and ice control services contract", a contract or agreement for the performance of any of the following: (1) plowing, shoveling, or other removal of snow or other mixed precipitation from a surface; (2) de-icing services; or (3) a service incidental to an activity described in item (1) or (2), including operating or otherwise moving snow removal or de-icing equipment or materials.

(b) A provision, clause, covenant, or agreement that is part of or in connection with a snow removal and ice control services contract is against public policy and void if it does any of the following: (1) requires, or has the effect of requiring, a service provider to indemnify a service receiver for damages resulting from the acts or omissions of the service receiver or the service receiver's agents or employees; (2) requires, or has the effect of requiring, a service receiver to indemnify a service provider for damages resulting from the acts or omissions of the service provider or the service provider's agents or employees; (3) requires, or has the effect of requiring, a service provider to hold a service receiver harmless from any tort liability for damages resulting from the acts or omissions of the service receiver or the service receiver's agents or employees; (4) Requires, or has the effect of requiring, a service receiver to hold a service provider harmless from any tort liability for damages resulting from the acts or omissions of the service provider or the service provider's agents or employees."

Budget Amendment ID: FY2025-S4-855

OTH 855

Closing Corporate Tax Loopholes

Ms. Rausch and Ms. Miranda moved that the proposed new text be amended by inserting after section __ the following sections:-

SECTION __.  Subsection (e) of section 1 of chapter 62 of the General Laws is hereby amended by striking out the second sentence and inserting in place thereof the following words:- “Amounts included in federal gross income pursuant to section 951 of the Code shall be treated as dividends under this chapter; provided, that amounts included in federal gross income pursuant to section 951A of the Code shall not be treated as dividends.”

SECTION __. Subsection (a) of subclause B of section 3 of said chapter 62, as so appearing, is hereby further amended by inserting at the end thereof the following:- “(20) An amount equal to fifty percent of amounts included in federal gross income pursuant to section 951A of the Code.”

SECTION __. Section 1 of chapter 63 of the General Laws is hereby amended by striking out the sixth sentence in the definition of “Net income” and inserting in place thereof the following sentence:- “For purposes of this definition, amounts included in federal gross income pursuant to section 951 of the Code shall be treated as dividends; provided, that amounts included in federal gross income pursuant to section 951A of the Code shall not be treated as dividends.”

SECTION __. Said section 1 of said chapter 63, as so appearing, is hereby further amended by striking out subsection (g) and inserting in place thereof the following subsection:- “(g) the deductions allowed by sections 245A, 250(a)(1)(A), and 965(c) of the Code.” 

SECTION __. Section 2A of said chapter 63, as so appearing, is hereby amended by striking out subsection (h) and inserting in place thereof the following subsection:- “(h) For purposes of this section, dividends that are deemed to be received from an entity, including amounts included in federal gross income pursuant to section 951 of the Code, shall not be considered receipts, and amounts included in federal gross income pursuant to section 951A of the Code also shall not be considered receipts.”

SECTION __. Paragraph 4 of section 30 of said chapter 63, as so appearing, is hereby amended by striking out the fourth sentence and inserting in place thereof the following sentence:- “For purposes of this section and subsection (a) of section 38, amounts included in federal gross income pursuant to section 951 of the Code shall be treated as dividends; provided that amounts included in federal gross income pursuant to section 951A of the Code shall not be treated as dividends.”

SECTION __. Said paragraph 4 of said section 30 of said chapter 63, as so amended, is hereby further amended by striking out clause (viii) and inserting in place thereof the following clause:- “(viii) the deductions allowed by sections 245A, 250(a)(1)(A), and 965(c) of the Code.”

SECTION __. Section 38 of said chapter 63, as so appearing, is hereby amended by inserting after the word “dividends” in the first sentence of the second paragraph of subsection (f) the following words:- “, amounts included in federal gross income pursuant to section 951A of the Code”.

Budget Amendment ID: FY2025-S4-856

OTH 856

Protecting Vulnerable Animals

Messrs. Montigny, Moore, Mark, Payano, Brady, O'Connor, Crighton, Feeney, Pacheco and Tarr moved that the proposed new text be amended by inserting after section ___ the following sections:-

SECTION ___. Chapter 272 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by inserting after section 77 the following section:-

Section 77 1/2: Temporary prohibition on access to animals by convicted animal abusers

(a) A person convicted of a violation of sections 77, 77C, 80 A½, 80E A½, 94, or 95 of chapter 272 or section 112 of chapter 266 shall not, for any length of time that the court deems reasonable for the protection of animals, harbor, own, possess, have custody of, exercise control over, reside with, adopt, or foster an animal or volunteer or work, whether paid or unpaid, in any capacity that requires the person to be in contact with an animal, including, but not limited to, an animal boarding, including daycare, or training establishment; animal control facility; pet shop; grooming facility; breeder; veterinary hospital or clinic; or animal shelter, animal rescue organization, animal welfare society or other nonprofit organization incorporated for the purpose of providing for or promoting the welfare, protection and humane treatment of animals; provided, however, that the length of time shall not be less than 5 years after the person’s date of conviction or release from custody, whichever is later, for a first offense or shall not be less than 15 years after the person’s date of conviction or release from custody, whichever is later, for a second or subsequent offense.

(b) The court shall notify relevant authorities of the duration of the prohibition within 30 days. Such authorities shall include any municipal officer involved with animal control and any municipal official responsible for the issuance of dog licenses in the municipality of the offender’s residence or residences, any special state police officer duly appointed by the colonel of the state police at the request of the Massachusetts Society for the Prevention of Cruelty to Animals or the Animal Rescue League of Boston under section 57 of chapter 22C, and, if the offender will serve a probationary sentence, the probation department. Such notice to authorities shall not be a public record under clause twenty-sixth of section 7 of chapter 4 or chapter 66.

(c) A person convicted of a violation of sections 77, 77C, 80 A½, 80E A½, 94, or 95 of chapter 272 or section 112 of chapter 266, as a first offense, may petition the court to reduce the duration or conditions of the prohibition no more than once per year. Such petition shall include: (i) an identification by county and docket number of the proceeding in which the petitioner was convicted; (ii) the date the judgment of conviction entered; (iii) the sentence imposed following conviction; (iv) a statement identifying all previous proceedings for direct and collateral review and the orders or judgments entered; and (v) all grounds for reduction of the duration or conditions of the prohibition claimed by the petitioner. The petitioner shall have the burden of establishing by a preponderance of evidence all of the following: (i) the petitioner does not present a danger to animals; (ii) the petitioner has the ability to properly care for any and all animals the petitioner may harbor, own, possess, exercise control over, reside with, adopt, or foster, or with whom the petitioner may engage in an occupation, whether paid or unpaid, or with whom the petitioner may participate in a volunteer position at any establishment; and (iii) the petitioner has successfully completed relevant classes and counseling deemed sufficient by the court. The petitioner shall serve a copy of the petition upon the office of the prosecuting attorney and, if at the time of filing the petitioner is serving a probationary sentence, the probation department. Upon receipt of a petition, the court shall schedule a hearing. The prosecuting attorney shall respond to the petition, specifying whether the petitioner presents a danger to animals and whether the petitioner should have the duration or conditions of the prohibition reduced. If the petitioner has met their burden, the court may reduce the duration or conditions of the prohibition, issuing corresponding notice as established in subsection (b) and may order that the petitioner instead comply with reasonable and unannounced inspections of the petitioner’s residence or residences, for a period of time the court deems appropriate, by an animal control officer as defined in section 136A of chapter 140 or a police officer or special state police officer appointed under section 57 of chapter 22C.

(d) Any person found in violation of an order incorporating the provisions of this section, in addition to any other punishment provided by law, may be fined in an amount not exceeding $1,000 for each animal involved in a violation of this section; shall forfeit custody of any animal owned, possessed, or kept by the offender to the custody of an entity incorporated under the laws of the commonwealth for the prevention of cruelty to animals or for the care and protection of homeless or suffering animals; and shall not harbor, own, possess, have custody of, exercise control over, reside with, adopt, or foster an animal or engage in an occupation, whether paid or unpaid, or participate in a volunteer position at any establishment where animals are present for any length of time that the court deems appropriate; provided, however, that duration shall be greater than the length of time originally ordered in subsection (a).

SECTION ___. Section 77C of Chapter 272 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended, in subsection (d), by striking out the second paragraph and inserting in place thereof the following sentence:-

A person convicted of a violation of this section shall be subject to the prohibition on access to animals as required by section 77 ½ of chapter 272.

SECTION ___. Section 174E of chapter 140 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by striking the word “dog” from subparts (f) and (g) and inserting in place thereof:- animal.

SECTION ___. Section 35WW of chapter 10 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by inserting after the figure “62”, in line 17, the following words:- , fines collected pursuant to section 37 of chapter 129.

SECTION ___. Said section 35WW of said chapter 10, as so appearing, is hereby further amended by inserting after the figure “140”, in line 9, the following words:- and include the writing of citations under section 174E of chapter 140.

SECTION ___. Section 37 of chapter 129, as so appearing, is hereby amended by inserting after the fourth sentence the following sentence:- A fine assessed under this section shall be deposited into the Homeless Animal Prevention and Care Fund established in section 35WW of chapter 10.

Budget Amendment ID: FY2025-S4-856-R1

Redraft OTH 856

Protecting Vulnerable Animals

Messrs. Montigny, Moore, Mark, Payano, Brady, O'Connor, Crighton, Feeney, Pacheco and Tarr moved that the proposed new text be amended by inserting after section ___ the following sections:-

Budget Amendment ID: FY2025-S4-857

OTH 857

Off-premises consumption at indoor or outdoor agricultural events improvements

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

“SECTION _. Section 15F of Chapter 138 of the General Laws, as appearing in the 2022 General Laws, is hereby amended, in line 10, by striking the following words: “without charge”.

Budget Amendment ID: FY2025-S4-858

OTH 858

Increase of the Excise Tax Rate for Jet Fuel

Messrs. Barrett and Eldridge and Ms. Edwards moved that the proposed new text be amended by inserting the following section:-

“SECTION X. Section 1 of chapter 64J of the General Laws, as appearing in the 2022 Official Edition, is hereby amended by striking out the definition of ‘Tax per gallon,’ and replacing it with the following definition:- ‘Tax per gallon’, an amount in cents per gallon equivalent to the amount in cents per gallon of the tax levied on sales of fuel, other than aviation fuel, set pursuant to section 1 of chapter 64A.”

Budget Amendment ID: FY2025-S4-859

OTH 859

Title V Assistance

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

"SECTION __. (a) For the purposes of this section a domestic septic system means any properly functioning septic system that is approved for the intended domestic use pursuant to title 5 of the state environmental code established in 310 CMR 15.000; provided further that an “enhanced nitrogen removal technology” means an enhanced nitrogen removal alternative technology approved by the department of environmental protection in accordance with title 5 of the state environmental code established in 310 CMR 15.000.

(b) Notwithstanding chapter 29C of the General Laws or any other general or special law to the contrary, to reduce environmental impacts of nitrogen pollution in vulnerable communities, a local or regional board of health may enter into agreements with residential owners to provide for the repair, replacement or upgrade of certain septic systems pursuant to subsections (c) and (d).

(c)(1) When an existing domestic septic system does not incorporate enhanced nitrogen removal technology, or utilizes a nitrogen removal technology that does not achieve the nitrogen level established by a rule or regulation of the local or regional board of health or the city or town, a local or regional board of health may enter into an agreement with the residential owner pursuant to section 127B½ of chapter 111 of the General Laws to finance by loan the repair, replacement or upgrade of the system to incorporate enhanced nitrogen removal technology.

(2) To qualify for such loan assistance, a domestic septic system shall be located within: (i) a watershed area of a nitrogen impaired water body as identified in the latest United States Environmental Protection Agency approved final listing of the latest state Integrated List of Waters for the commonwealth; (ii) a nitrogen sensitive area as defined in 310 CMR 15.000; or (iii) a watershed area of a water body subject to the latest state established total maximum daily load for total nitrogen pollution that is approved by the United States Environmental Protection Agency.

(3) The repair, replacement or upgrade, including installation, of a shared domestic septic system that treats for nitrogen located in an area described in paragraph (2) may qualify for such loan assistance; provided, that the: (i) shared system replaces or services at least 2 existing domestic septic systems that otherwise do not incorporate enhanced nitrogen removal technology; and (ii) the combined shared septic system, including its components, has a discharge volume of less than 10,000 gallons per day and incorporates enhanced nitrogen removal technology. For loan assistance pursuant to paragraph (1), each affected residential owner benefiting directly from the shared system shall enter into an agreement with the local or regional board of health in the city or town where such system is located for the repayment of the owner’s proportionate share of the costs and expenses incurred by the local or regional board of health for the repair, replacement or upgrade of any part of the shared system.

(d) Notwithstanding any general or special law to the contrary, a local or regional board of health may enter into an agreement for loan assistance with a residential owner to promote the 56 of 72 voluntary upgrade or replacement of the owner’s functioning domestic septic system to incorporate advanced nitrogen removal technology."

Budget Amendment ID: FY2025-S4-860

OTH 860

Human Trafficking Prevention

Messrs. Montigny, Tarr, Brady, O'Connor, Moore and Keenan, Ms. Edwards and Mr. Feeney moved that the proposed new text be amended by inserting after section __ the following section:-

“SECTION __. Chapter 6C of the General Laws, as so appearing, is hereby amended by adding the following sections:-

Section 77. (a) The department shall display public awareness signs that contain the National Human Trafficking Resource Center Hotline, or a successor hotline, along with basic information regarding the signs of human trafficking, in every transportation station, rest area, and welcome center that is open to the public.

(b) Massachusetts Bay Transit Authority stations, busses, trains, subway cars, street cars, and passenger vehicles shall display, in a conspicuous location, public awareness signs that contain the National Human Trafficking Resource Center Hotline, or a successor hotline, along with basic information regarding the signs of human trafficking.

(c) Regional Transit Authority stations, busses, and passenger vehicles shall display, in a conspicuous location, public awareness signs that contain the National Human Trafficking Resource Center Hotline, or a successor hotline, along with basic information regarding the signs of human trafficking.

(d) Massachusetts Port Authority airports and ferry terminals shall display, in a conspicuous location, public awareness signs that contain the National Human Trafficking Resource Center Hotline, or a successor hotline, along with basic information regarding the signs of human trafficking.

Section 78. The department shall promulgate rules and regulations, in collaboration with the Massachusetts Bay Transportation Authority, regional transit authorities, and Massachusetts Port Authority, to provide anti-human trafficking education and training for all new and existing employees, including but not limited to bus drivers, street car and train operators, ferry boat operators, venders and ticket collectors, custodial and sanitation workers, mechanics, and any other employee having frequent interaction with the public or who may come in contact with a victim of human trafficking, or is likely to receive in the course of their employment a report from another employee about suspected human trafficking.

The anti-human trafficking education and training may be incorporated into existing employment training programs and, at a minimum, shall include:

(i)the definition of commercial exploitation, human trafficking, sex trafficking, and labor trafficking;

(ii)common physical and emotional signs of human trafficking in victims;

(iii)guidance and emergency response training for employees who encounter suspected human trafficking activities including protocols on how to report suspected human trafficking activity, including but not limited to, national anti-human trafficking hotlines (1-888-373-7888 and text line 233733), state and local police, and any appropriate federal law enforcement authorities; and

(iv)education on identifying potential victims and vulnerable populations most at risk to be victims of human trafficking.

The department may collaborate with public entities and non-profit organizations for the acquisition of educational materials, trainings, or other resources to carry out said regulations; provided further, that the department shall review and periodically update said regulations at least once biannually in order to ensure education and training programs incorporate best practices to combat human trafficking and provide appropriate assistance to victims.”; and

by inserting after section __ the following section:-

“SECTION __. Section 8 of chapter 90F, of the General Laws as so appearing, is hereby amended by inserting at the end thereof the following paragraphs:- 

A person convicted of trafficking of persons for sexual servitude under section 50 of chapter 265, trafficking of persons for forced services under section 51 of said chapter 265, or under 18 U.S.C. § 1581, 1583, 1584, 1589, 1590, or 1591 shall be disqualified from obtaining any license to operate a commercial motor vehicle as defined by section 1. 

No person, having been disqualified from obtaining a commercial motor vehicle license under this section shall have said license reinstated for any reason except in such case wherein the convicted person has been granted judicial relief by a state or federal court of competent jurisdiction on grounds which tend to establish the innocence of the individual as prescribed by section 1(C) of chapter 258D.”; and

by inserting after section __ the following section:-

SECTION __. Chapter 90F of the General Laws, as so appearing, is hereby amended by adding the following section:-

Section 17. Upon application or renewal for a license to operate a commercial motor vehicle, the registrar shall provide the applicant with materials regarding the recognition and prevention of human trafficking. The registrar shall also post the materials online in a conspicuous manner alongside driver manuals and resources on the registry website. The registrar may collaborate with organizations that specialize in the recognition and prevention of human trafficking including, but not limited to, Truckers Against Trafficking or its successor organization.”; and

by inserting after section __ the following section:-

“SECTION 4. Chapter 111 of the General Laws, as so appearing, is hereby amended by inserting after section 51L the following section:-

Section 51M. The department shall require each hospital licensed pursuant to this chapter to display, in a conspicuous location, public awareness signs that contain the National Human Trafficking Resource Center Hotline, or a successor hotline, along with basic information regarding the signs of human trafficking.”; and

by inserting after section __ the following section:-

“SECTION __. Section 2 of chapter 159A ½ of the General Laws, as so appearing, is hereby amended by inserting after subsection (m) the following subsections:- 

(n) In consultation with the registry of motor vehicles, the division shall provide for the establishment of removable decals to be placed in a conspicuous place within the vehicle that contain the National Human Trafficking Resource Center Hotline, or a successor hotline, along with basic information regarding the signs of human trafficking.

(o) The department shall promulgate rules and regulations requiring transportation network companies to provide anti-human trafficking education materials to all new and existing transportation network drivers as defined in section 1 of this statute. The materials shall include:

(i)the definition of commercial exploitation, human trafficking, sex trafficking, and labor trafficking;

(ii)common physical and emotional signs of human trafficking in victims;

(iii)guidance and emergency response tips for drivers who encounter suspected human trafficking activities including protocols on how to report suspected human trafficking activity, including but not limited to, national anti-human trafficking hotlines (1-888-373-7888 and text line 233733), state and local police, and any appropriate federal law enforcement authorities; and

(iv)education on identifying potential victims and vulnerable populations most at risk to be victims of human trafficking.

The department may collaborate with non-profit organizations or other state or federal agencies for the creation, procurement, and distribution of said educational materials to transportation network companies and drivers.”; and

by inserting after section __ the following section:-

“SECTION 6. Section 4(b) of chapter 159A ½ of the General Laws, as so appearing, is hereby amended by inserting at the end thereof the following: - 

(ix) has given written confirmation of the receipt of anti-human trafficking educational materials to the transportation network company pursuant to section 2(o) of this chapter. The transportation network company shall retain such receipt from the driver for the duration of the driver’s certificate.”; and

by inserting after section __ the following section:-

“SECTION __. Section 100A of chapter 265 of the General Laws, as so appearing, is hereby amended by inserting at the end thereof the following paragraph:-

A person convicted under section 50 or 51 of chapter 265 of the General Laws or U.S.C. § 1581, 1583, 1584, 1589, 1590, or 1591 shall not be eligible to seal said records under section 100A of chapter 276 of the general laws.”.