Consolidated Amendment #B to H.5562

Consolidated Amendment "B" to H5562

Consolidated Amendment B

Fiscal Note: $0

Amendments: 9, 12, 26, 38, 55, 73, 77, 103, 107, 111, 113, 149, 154, 156, 157, 174, 187, 203, 204, 205, 230, 231, 275, 293, 313, 320, 347, 352, 357, 407, 461, 520, 549, 551, 624, 646, 671

Mr. Michlewitz of Boston and others move to amend H.5562 in section 20 by inserting after the word “commonwealth”, in line 306, the following words:- ; provided, that priority shall be given to efforts and investments that leverage private investment in the offshore wind sector.

And further amend the bill by inserting after section 58 the following section:-

SECTION 58A. Section 5 of chapter 40V of the General Laws, as appearing in the 2024 Official Edition, is hereby amended by inserting after the word “department”, in lines 19 and 20, the following words:- ; provided, that the department may authorize up to $5,000,000 in credits to an individual project.

And further amend the bill in section 59 by striking out the words “appearing in the 2024 Official Edition”, in lines 902 and 903, and inserting in place thereof the following words:- so appearing.

And further amend the bill by inserting after section 63 the following section:-

SECTION 63A. Said subsection (l) of said section 6 of said chapter 62, as so appearing, is hereby further amended by adding the following paragraph:-

(9) A motion picture for which a tax credit is issued pursuant to this subsection shall include a credit and a logo, approved by the commissioner, in consultation with the Massachusetts film office, stating that the motion picture was filmed in Massachusetts and displaying a logo designed and approved by the Massachusetts film office. The credit shall include the following title: “Proudly Made in Massachusetts”.

And further amend the bill by inserting after section 66 the following section:-

SECTION 66A. Said section 6 of said chapter 62, as so appearing, is hereby further amended by striking out, in lines 893 and 903, the figure “$30,000,000”, each time it appears, and inserting in place thereof, in each instance, the following figure:- $40,000,000.

And further amend the bill by inserting after section 70 the following section:-

SECTION 70A. Said section 6 of said chapter 62, as so appearing, is hereby further amended by adding the following subsection:-

(ll)(1) As used in this subsection, the following words shall, unless the context clearly requires otherwise, have the following meanings:

“Development costs”, ordinary and necessary costs directly attributable to qualified digital game development, including, but not limited to, software engineering, programming, game design, writing, art, animation, visual effects, audio production, music composition, quality assurance, localization, user interface and user experience design, performance capture, motion capture, testing, live operations, post-launch support, downloadable content, development hardware and software, licensing costs directly related to development and professional services directly related to development. “Development costs” shall not include expenditures for marketing, advertising, promotion, distribution, general corporate overhead unrelated to qualified digital game development, financing costs, lobbying expenses, costs associated with the transfer of tax credits or amounts reimbursed by the commonwealth.

“Digital game development company”, a corporation, partnership, limited liability company or other business entity engaged in qualified digital game development. “Digital game development company” shall not include any company that is more than 25 per cent owned, affiliated or controlled by any company or person that is in default on a loan made by the commonwealth or a loan guaranteed by the commonwealth.

“Massachusetts development costs”, development costs attributable to property used or services performed within the commonwealth directly related to qualified digital game development.

“Massachusetts payroll”, salaries, wages and other compensation constituting Massachusetts source income and paid to employees directly engaged in qualified digital game development. “Massachusetts payroll” shall not include any compensation paid to any individual employee in excess of $1,000,000 during the taxable year.

“Qualified digital game development”, the design, development, programming, engineering, production, testing, modification, localization, deployment, maintenance, support or live operation of an interactive digital game intended for commercial distribution or use on a computer, console, mobile device, cloud-based platform or other digital platform, including downloadable content, expansion content, post-launch content updates and game development tools developed for commercial use. “Qualified digital game development” shall not include: (i) software developed primarily for the internal operations of a business; (ii) internet websites or applications whose primary purpose is advertising, marketing or electronic commerce; (iii) gambling, casino gaming, sports wagering or fantasy sports platforms; or (iv) products developed primarily for political advocacy.

“Qualified digital game development project”, a project undertaken by a digital game development company for qualified digital game development that has been certified by the secretary pursuant to this subsection.

“Secretary”, the secretary of economic development.

(2) A digital game development company shall be allowed a credit against the taxes imposed by this chapter, for a qualified digital game development project, equal to 25 per cent of: (i) Massachusetts payroll; and (ii) Massachusetts development costs other than Massachusetts payroll; provided, however, that Massachusetts development costs shall equal or exceed $50,000 during the taxable year; and provided further, that a qualified digital game development project shall not exceed 5 consecutive taxable years.

(3) A digital game development company shall be allowed an additional credit against the taxes imposed by this chapter equal to 25 per cent of all Massachusetts development costs, not including the payroll expenses used to claim a credit pursuant to paragraph (2), where the qualified digital game development project takes place in a gateway municipality.

(4) The tax credit shall be taken against the taxes imposed under this chapter and shall, at the election of the taxpayer, be refundable to the extent provided for in section 6L. Any amount of the tax credit that exceeds the tax due for a taxable year may be carried forward by the taxpayer to any of the 5 subsequent taxable years.

(5)(i) All or any portion of tax credits issued in accordance with this subsection may be transferred, sold or assigned to other taxpayers with tax liabilities under this chapter or chapter 63. Any tax credit that is transferred, sold or assigned and taken against taxes imposed by this chapter or said chapter 63 shall not be refundable. Any amount of the tax credit that exceeds the tax due for a taxable year may be carried forward by the transferee, buyer or assignee to any of the 5 subsequent taxable years from which a certificate is initially issued by the department of revenue.

(ii) An owner, transferee or assignee desiring to make a transfer, sale or assignment shall submit to the commissioner a statement that describes the amount of tax credit for which the transfer, sale or assignment of tax credit is eligible. The owner, transferee or assignee shall provide to the commissioner such information as the commissioner may require for the proper allocation of the credit. The commissioner shall provide to the taxpayer a certificate of eligibility to transfer, sell or assign the tax credits. The commissioner shall not issue a certificate to a taxpayer that has an outstanding tax obligation with the commonwealth in connection with any qualified digital game development project for any prior taxable year. A tax credit shall not be transferred, sold or assigned without a certificate.

(6) Notwithstanding any other provision of this subsection, aggregate salary and compensation amounts including all per diems, housing and other allowances, paid to, or for the services of, an individual shall not qualify for the credit under this section or for the credit under section 38XX of chapter 63 to the extent that such amounts exceed $2,000,000.

(7) The secretary, in consultation with the commissioner, shall establish procedures for the certification of digital game development projects, digital game development companies and Massachusetts development costs.

(8) The commissioner, in consultation with the secretary, shall promulgate such rules and regulations as necessary for the administration of this subsection.

And further amend the bill by inserting after section 73 the following section:-

SECTION 73A. Section 31A of chapter 63 of the General Laws, as so appearing, is hereby amended by striking out, in line 109, the word “three” and inserting in place thereof the following figure:- 6.

And further amend the bill by inserting after section 77 the following 2 sections:-

SECTION 77A. Said section 38X of said chapter 63, as so appearing, is hereby further amended by adding the following subsection:-

(h) A motion picture for which a tax credit is issued pursuant to this section shall include a credit and a logo, approved by the commissioner, in consultation with the Massachusetts film office, stating that the motion picture was filmed in Massachusetts and displaying a logo designed and approved by the Massachusetts film office. The credit shall include the following title: “Proudly Made in Massachusetts”.

SECTION 77B. Section 38BB of said chapter 63, as so appearing, is hereby amended by striking out, in lines 42 and 53, the figure “$30,000,000” and inserting in place thereof, in each instance, the following figure:- $40,000,000.

And further amend the bill by inserting after section 86 the following 3 sections:-

SECTION 86A. Said chapter 63 is hereby further amended by inserting after section 38WW the following section:-

Section 38XX. (a) As used in this section, the following words shall, unless the context clearly requires otherwise, have the following meanings:

“Commissioner”, the commissioner of revenue.

“Massachusetts development costs”, development costs attributable to property used or services performed within the commonwealth directly related to qualified digital game development.

“Secretary”, the secretary of economic development.

(b) A digital game development company shall be allowed a credit against the taxes imposed by this chapter, for a qualified digital game development project, equal to 25 per cent of: (i) Massachusetts payroll; and (ii) Massachusetts development costs other than Massachusetts payroll; provided, however, that Massachusetts development costs shall equal or exceed $50,000 during each taxable year; and provided further, that a qualified digital game development project shall not exceed 5 consecutive taxable years.

(c) A digital game development company shall be allowed an additional credit against the taxes imposed by this chapter equal to 25 per cent of all Massachusetts development costs, not including the payroll expenses used to claim a credit pursuant to subsection (b), where the qualified digital game development project takes place in a gateway municipality.

(d) The tax credit shall be taken against the taxes imposed under this chapter and shall, at the election of the taxpayer, be refundable to the extent provided for in section 32E. Any amount of the tax credit that exceeds the tax due for a taxable year may be carried forward by the taxpayer to any of the 5 subsequent taxable years.

(e)(1) All or any portion of tax credits issued in accordance with the provisions of this section may be transferred, sold or assigned to other taxpayers with tax liabilities under this chapter or chapter 62. Any tax credit that is transferred, sold or assigned and taken against taxes imposed by this chapter or said chapter 62 shall not be refundable. Any amount of the tax credit that exceeds the tax due for a taxable year may be carried forward by the transferee, buyer or assignee to any of the 5 subsequent taxable years from which a certificate is initially issued by the department of revenue.

(2) An owner, transferee or assignee desiring to make a transfer, sale or assignment shall submit to the commissioner a statement that describes the amount of tax credit for which the transfer, sale or assignment of tax credit is eligible. The owner, transferee or assignee shall provide to the commissioner such information as the commissioner may require for the proper allocation of the credit. The commissioner shall provide to the taxpayer a certificate of eligibility to transfer, sell or assign the tax credits. The commissioner shall not issue a certificate to a taxpayer that has an outstanding tax obligation with the commonwealth in connection with any qualified digital game development project for any prior taxable year. A tax credit shall not be transferred, sold or assigned without a certificate.

(f) Notwithstanding any other provision of this section, aggregate salary and compensation amounts including all per diems, housing and other allowances, paid to, or for the services of, an individual shall not qualify for the credit under this section or for the credit under paragraph (2) of subsection (ll) of section 6 of chapter 62 to the extent that such amounts exceed $2,000,000.

(g) The secretary, in consultation with the commissioner, shall establish procedures for the certification of qualified digital game development projects, digital game development companies and Massachusetts development costs.

(h) The commissioner, in consultation with the secretary, shall promulgate regulations as necessary for the administration of this section.

SECTION 86B. Section 1 of chapter 64H of the General Laws, as appearing in the 2024 Official Edition, is hereby amended by inserting after the definition of “Commissioner” the following 2 definitions:-

“Development costs”, as defined in subsection (ll) of section 6 of chapter 62.

“Digital game development company”, as defined in subsection (ll) of section 6 of chapter 62.

SECTION 86C. Said section 1 of said chapter 64H, as so appearing, is hereby further amended by inserting after the definition of “Purchaser” the following 2 definitions:-

“Qualified digital game development”, as defined in subsection (ll) of section 6 of chapter 62.

“Qualified digital game development project”, as defined in subsection (ll) of section 6 of chapter 62.

And further amend the bill by inserting after section 89 the following section:-

SECTION 89A. Said section 6 of said chapter 64H, as amended by section 22 of chapter 101 of the acts of 2026, is hereby further amended by adding the following subsection:-

(bbb)(1) Sales of tangible personal property to a qualifying digital game development company for development costs related to a qualified digital game development project.

(2) For the purposes of this subsection, a qualifying digital game development company shall incur in the aggregate not less than $50,000 in Massachusetts development costs with respect to a qualified digital game development project over a period not to exceed 5 consecutive taxable years and shall obtain a certification of the secretary of economic development and the approval of the commissioner.

(3) Any digital game development company that intends to undertake a qualified digital game development project in the commonwealth and qualify for the exemption provided by this subsection shall provide an estimate of the total Massachusetts development costs expected to be incurred in connection with such project and shall designate a member or representative of the digital game development company as a primary liaison with the commissioner for the purpose of facilitating the proper reporting of expenditures and other information as required by the commissioner. The estimate of Massachusetts development costs shall be filed prior to the commencement of the qualified digital game development project in the commonwealth. Any qualifying digital game development company that has been certified and approved that fails to incur $50,000 in Massachusetts development costs with respect to a qualified digital game development project over a period not to exceed 5 consecutive taxable years shall be liable for the sales taxes that would have been paid had the certification and approval not been granted. The sales taxes shall be considered due as of the date that the taxable expenditures were made.

(4) The commissioner shall promulgate rules and regulations for the implementation of this subsection.

And further amend the bill by inserting after section 129 the following section:-

SECTION 129A. Section 2 of chapter 128 of the General Laws, as so appearing, is hereby amended by inserting after the word “promotion,”, in line 93, the following word:- incentives.

And further amend the bill by inserting after section 131 the following 2 sections:-

SECTION 131A. Section 6B of chapter 159B of the General Laws, as so appearing, is hereby amended by striking out, in line 14, the figure “$35” and inserting in place thereof the following figure:- $49.

SECTION 131B. Chapter 164 of the General Laws is hereby amended by striking out section 34B and inserting in place thereof the following section:-

Section 34B. (a) As used in this section, the following words shall, unless the context clearly requires otherwise, have the following meanings:

“Attacher”, any person, distribution company, telecommunications company, utility, municipality or any other entity that attaches any line, wire or equipment to any pole.

“Attachment”, a wire, cable or other utility equipment.

“Double pole”, the condition in which 2 poles stand in immediate proximity during pole replacement, consisting of: (i) a newly installed replacement pole; and (ii) an existing pole that remains to support attached wires, cables or equipment pending their transfer to the replacement pole by the stakeholders.

“Owner”, any distribution company, utility or other entity that is legally responsible for the installation, maintenance and removal of a pole.

“Pole”, a utility pole to which not less than 1 attachment is affixed.

“Stakeholder”, an attacher or owner.

“Utility pole database”, the National Joint Utilities Notification System, its successor or another equivalent notification system and database agreed to by the double pole working group established in this section.

(b)(1) There shall be a permanent working group on double poles that shall consist of the following 19 members: the commissioner of telecommunications and cable, or their designee, who shall serve as co-chair; the secretary of administration and finance, or their designee, who shall serve as co-chair; the chair of public utilities, or their designee; a representative of a municipal light board of commissioners or their designee; the chairs of the joint committee on municipalities and regional government; the chairs of the joint committee on telecommunications, utilities and energy or their designees; 1 member to be appointed by the minority leader of the house of representatives; 1 member to be appointed by the minority leader of the senate; 3 members to be appointed by the governor, all of whom shall be municipal officials; 1 representative of each utility pole owner; 1 utility owner that is a telecommunications provider; 1 utility pole attacher that is a cable company; the executive director of the New England Connectivity & Telecommunications Association, Inc. or their designee; and the executive director of the Massachusetts Municipal Association, Inc. or their designee.

(2) The working group shall meet not less than 4 times per year and shall promote collaboration between stakeholders involved in attachment transfers and serve as an informational resource.

(3) The working group shall annually review all relevant regulations and submit recommendations for updates on regulations to the department of telecommunications and cable and the department of public utilities, as relevant.

(4) Annually, not later than March 30, the working group shall file a report on double pole activity in the commonwealth during the previous calendar year to the clerks of the house of representatives and the senate; the house and senate committees on ways and means; the chairs of the joint committee on municipalities and regional government and the chairs of the joint committee on telecommunications, utilities and energy. The report shall include, but shall not be limited to: (i) the number and status of double poles in each municipality; (ii) the length of time the double poles have existed; (iii) the stakeholders responsible for delays in double pole resolution; (iv) any programs established by the department of public utilities or the department of telecommunications and cable to resolve double poles concerns; and (v) the success of any programs pursuant to clause (iv). The department of public utilities and the department of telecommunications and cable shall publish the report on their websites.

(c) Each stakeholder shall have an active account with the utility pole database that shall be regularly monitored by a designated individual within the stakeholder’s organization; provided, however, that if the database designee’s affiliation with the organization substantially changes or terminates for any reason, the organization shall replace the designee not more than 3 business days after the previous designee’s departure.

(d) When the installation of a new pole creates a double pole, the new owner shall: (i) register the double pole in the utility pole database; and (ii) notify all attachers of their obligations to transfer their respective attachments to the new pole; provided, however, that if the new owner does not own the existing pole, the new owner shall notify the existing owner of the transfer obligations; and provided further, that the existing owner shall notify the attachers on the existing pole of their transfer obligations.

(e) After a double pole is registered in the utility pole database or a preceding stakeholder of an existing pole completes requirements under this section, a stakeholder shall: (i) transfer their attachment to the new pole; (ii) remove the existing pole; or (iii) both, as applicable. The stakeholder shall update the pole’s respective ticket in the utility pole database with written and visual confirmations of the completion.

(f) The department shall: (i) ensure stakeholders have sufficient and appropriate access to the utility pole database; provided, however, that stakeholders’ confidential and proprietary information shall be protected; and provided further, that the department shall explore potential enhancements to the database as needed to reduce delays in the transfer and removal of double poles; (ii) offer independent problem-solving assistance to parties engaged in double pole removals; (iii) maintain open communication with stakeholders, including, but not limited to, education and outreach efforts; and (iv) manage public inquiries and complaints regarding double poles, including, but not limited to, attachment transfers.

And further amend the bill in section 132 by striking out the words “so appearing”, in line 1467, and inserting in place thereof the following words:- appearing in the 2024 Official Edition.

And further amend the bill by inserting after section 133A, inserted by Consolidated Amendment A, the following section:-

SECTION 133B. Section 1 of chapter 80 of the acts of 1929 is hereby amended by striking out the third paragraph, as appearing in section 1 of chapter 477 of the acts of 1989, and inserting in place thereof the following paragraph:-

Beginning at point L in latitude sixteen thousand four hundred twenty-eight and sixteen one hundredths feet north and longitude four thousand ﬁve hundred thirty-four and seven one hundredths feet west, said point L being the most northerly point of the harbor line hereby established on the westerly side of Acushnet river, being located north four degrees, twenty-one minutes, ﬁfty-ﬁve seconds east, true bearing, three hundred sixty-three and ﬁfty-eight one hundredths feet from Mark 10 on the Manomet mill property in the city of New Bedford; thence south ﬁve degrees, twenty minutes, thirty-three seconds east, true bearing, three thousand seven hundred ﬁfteen and three tenths feet to point M in latitude twelve thousand seven hundred twenty-nine feet north and longitude four thousand one hundred eighty-eight and fourteen one hundredths feet west, said point M being located north seventy-six degrees, forty-two minutes, ﬁfty-seven seconds east, true bearing, one thousand seven hundred thirteen and forty-seven one hundredths feet from a stone monument at the southeasterly corner of Belleville avenue and Sawyer street in the city of New Bedford; thence south thirty-four minutes, two seconds west, true bearing, one thousand one hundred forty-four and eighty-eight one hundredths feet to point N in latitude eleven thousand ﬁve hundred eighty-four and seventeen one hundredths feet north and longitude four thousand one hundred ninety-nine and forty-eight one hundredths feet west, said point N being located south two degrees, thirty-two minutes, forty-nine seconds east, true bearing, ﬁfty-nine and forty-eight one hundredths feet from Mark 11 on the Coggeshall street bridge near the city of New Bedford end; thence south twenty-seven degrees, thirteen minutes, eight seconds west, true bearing, one thousand one hundred two and seven one hundredths feet to point O in latitude ten thousand six hundred four and ﬁfteen one hundredths feet north and longitude four thousand seven hundred three and ﬁfty-ﬁve one hundredths feet west, said point O being located south twenty degrees, ﬁfty-one minutes, sixteen seconds east, true bearing, two hundred eighty-ﬁve and seven one hundredths feet from Mark 12 at the easterly end of Washburn street in the city of New Bedford; thence south twelve degrees, sixteen minutes, twenty-nine seconds west, true bearing, one thousand ﬁve hundred ﬁfty-three and forty-six one hundredths feet to point P1 in latitude nine thousand eighty-six and twenty one hundredths feet north and longitude ﬁve thousand thirty-three and eighty-two one hundredths feet west, said point P1 being located north eighty-three degrees, one minute, ﬁfty-seven seconds east, true bearing, three hundred twenty-two and ninety one hundredths feet from Mark 13 near the southeasterly corner of Wamsutta wharf in the city of New Bedford; thence south three degrees, forty-six minutes, ﬁfty seconds west, true bearing, three thousand ninety-eight and seventy-six one hundredths feet to point Q1 in latitude ﬁve thousand nine hundred ninety-four and eighteen one hundredths feet north and longitude ﬁve thousand two hundred thirty-eight and thirteen one hundredths feet west, said point Q1 being located north seventy-ﬁve degrees, thirty-four minutes, twenty-six seconds east, true bearing, six hundred thirty-six and ﬁfteen one hundredths feet from a stone monument, at the intersection of the southerly line of Hillman street, extended easterly, and the westerly line of North Water street extended northerly, in the city of New Bedford; thence south three degrees, ﬁfteen minutes, forty-four seconds east, true bearing, ﬁve hundred forty-seven and twelve one hundredths feet to point R1 in latitude ﬁve thousand four hundred forty-seven and ninety-ﬁve one hundredths feet north and longitude ﬁve thousand two hundred seven feet west, said point R1 being located south eighty-two degrees, nine minutes, twenty seconds east, true bearing, six hundred eleven and ninety-four one hundredths feet from a stone monument at the southwest corner of North street and North Water street in the city of New Bedford; thence south thirteen degrees, forty-ﬁve minutes, thirteen seconds east, true bearing, four hundred forty-eight and seven one hundredths feet to point S in latitude ﬁve thousand twelve and seventy-three one hundredths feet north and longitude ﬁve thousand one hundred and forty-seven one hundredths feet west, said point S being located north seventy-seven degrees, twenty-eight minutes, twenty-one seconds east, true bearing, ﬁfteen and forty-four one hundredths feet from Mark 14 on the southerly side of the New Bedford and Fairhaven bridge near the city of New Bedford end; thence south nine degrees, thirty-seven minutes, ﬁfty-six seconds east, true bearing, three hundred ﬁfteen and ten one hundredths feet to point T1 in latitude four thousand seven hundred two and seven one hundredths feet north and longitude ﬁve thousand forty-seven and seventy-ﬁve one hundredths feet west, said point T1 being located north eighty degrees, twenty minutes, forty-six seconds east, true bearing, twenty-eight and three one hundredths feet from Mark 15 near the southeasterly corner of Union street railway wharf in the city of New Bedford; thence south forty-eight degrees, ﬁfty-nine minutes, forty-one seconds east, true bearing, nine hundred sixty-one and thirty-one one hundredths feet to point U1 in latitude four thousand seventy-one and thirty-two one hundredths feet north and longitude four thousand three hundred twenty-two and twenty-nine one hundredths feet west, said point U1 being located south sixty-ﬁve degrees, ﬁfty-eight minutes, forty-four seconds east, true bearing, ninety-four and twenty-ﬁve one hundredths feet from Mark 16 near the northwesterly corner of the state pier in the city of New Bedford; thence south fourteen degrees, three minutes, ten seconds east, true bearing, four thousand three hundred four and ﬁve one hundredths feet to point V1A in latitude one hundred three and ninety-one one hundredths feet south and longitude three thousand two hundred seventy-seven and twenty-one one hundredths feet west, said point V1A being located south ﬁfty-two degrees, three minutes, thirty-one seconds west, true bearing, three thousand two hundred sixty-four and twenty-four one hundredths feet from Mark 2 on the southwesterly corner of Atlas Tack Company’s wharf in the town of Fairhaven; thence north thirty-one degrees, ﬁfty minutes, one second east, true bearing, two thousand one hundred eighty-one and forty one hundredths feet to point V2 in latitude one thousand seven hundred forty-nine and thirty-seven hundredths feet north and longitude two thousand one hundred twenty-six and sixty-two hundreds feet west, said point V2 south eighty-three degrees, twenty-two minutes, ﬁfty-six seconds west, true bearing, one thousand four hundred forty-eight and ﬁfteen hundredths feet from said Mark 2 on the southwesterly corner of Atlas Tack Company’s wharf in the town of Fairhaven; thence south twenty-eight degrees, fourteen minutes, ﬁve seconds east, true bearing, two thousand six hundred forty-seven and seventy-eight hundredths feet to point V3 in latitude ﬁve hundred eighty-three and thirty-six hundredths feet south and longitude eight hundred seventy-three and ninety-nine hundredths feet west, said point V3 being located south four degrees, fourteen minutes, nine seconds west, true bearing, two thousand ﬁve hundred six and ﬁfty-four hundredths feet from said Mark 2 on the southwesterly corner of Atlas Tack Company’s wharf in the town of Fairhaven. Point V3 being the southerly end of the harbor line is hereby established on the easterly side of New Bedford Harbor.

And moves to further amend the bill by inserting after section 135 the following section:-

SECTION 135A. Section 52 of chapter 206 of the acts of 2024 is hereby amended by adding the following subsection:-

(f)(1) Notwithstanding subsection (c) and any other general or special law to the contrary, prior to the proposal process authorized pursuant to subsection (c) for Veterans Memorial skating rink in the town of Arlington, Flynn Memorial rink in the city of Medford, LoConte Memorial rink in the city of Medford and Veterans Memorial rink in the city of Waltham, the commissioner of capital asset management and maintenance, in consultation with the department of conservation and recreation, shall notify the city or town where the rink is located, in writing, of its intent to lease the property.

(2) The commissioner of capital asset management and maintenance, in consultation with the department of conservation and recreation, shall, in the notice pursuant to paragraph (1), offer to lease and enter into other agreements with the relevant city or town pursuant to paragraph (1) under terms and conditions that the commissioner of capital asset management and maintenance, in consultation with the department of conservation and recreation, consider appropriate, including, but not limited to, rent and other consideration.

(3) Not later than 30 days after the date of the commissioner’s written notice, pursuant to paragraph (1), the city or town shall submit to the commissioner of capital asset management and maintenance and the department of conservation and recreation its intent to enter into a lease agreement.

(4) If the city or town pursuant to paragraph (1) submits written notice of its intent to enter into a lease agreement, the commissioner of capital asset management and maintenance, in consultation with the department of conservation and recreation, shall promptly commence negotiations of the lease and other agreements for the use, operation, maintenance, repair and improvement of the state-owned ice skating rink and facility.

(5) Any lease pursuant to this subsection shall be for a term not to exceed 30 years and shall include: (i) reservation policies; (ii) proposed reasonable rates that ensure continued public access; (iii) required financial audits; (iv) policies to encourage the use of the ice skating rink by persons of all races and nationalities; (v) safety and security plans; (vi) seasonal opening and closing dates; (vii) hours of operation; and (viii) how the operator will ensure that ice time at the ice skating rink shall be allocated to user groups in the following order of priority: (A) general public skating and nonprofit youth groups; (B) school hockey and for-profit youth groups; and (C) adult organizations or informal groups. Ice time may be allocated at the discretion of the operator; provided, however, that general public skating shall be booked in 2-hour continuous blocks at a minimum of 12 hours per week, with a range of times and days that reasonably allow for public skaters of all ages to participate in public skating sessions.

And further amend the bill by inserting after section 147 the following section:-

SECTION 147A. (a) For purposes of this section, the words “attacher”, “attachments”, “department”, “double pole”, “pole” and “stakeholder” shall have the same meanings as set forth in section 34B of chapter 164 of the General Laws.

(b) Not later than July 31, 2028, the department of public utilities, in consultation with the department of telecommunications and cable, shall establish a single visit transfer pilot program designed to expedite the removal of double poles by allowing a single qualified entity to move all participating stakeholder attachments during 1 visit rather than requiring separate visits from each attacher. The department may model the program after similar state initiatives and upon guidance from the working group established in section 34B of chapter 164 of the General Laws. The department may invite, but shall not require, stakeholders to participate in the program.

(c) Nothing in this section shall be construed to interfere with collective bargaining agreements governing the installation, transfer or removal of poles or attachments.

And further move to amend the bill by inserting after section 153 the following section:-

SECTION 153A. In order to accelerate project timelines, streamline the readiness of offshore wind generation projects, and reduce project risks, the Offshore Wind Pre-Development and Project Acceleration Fund established in section 18 of chapter 23J of the General Laws, inserted by section 31, shall be credited with an initial capitalization of not less than $10,000,000. The comptroller shall transfer not less than $10,000,000 to the Offshore Wind Pre-Development and Project Acceleration Fund from 1 or a combination of the following sources: (i) alternative compliance payments collected pursuant to sections 11F, 11F1/2 and 17 of chapter 25A, and any portfolio standard adopted by the department of environmental protection pursuant to chapter 21N, currently held by the center; or (ii) funds made available pursuant to section 2EEEEEE of chapter 29.

And further amend the bill by inserting after section 157 the following 3 sections:-

SECTION 157A. Notwithstanding any general or special law to the contrary, not later than December 31, 2032, the secretary of economic development shall conduct an economic impact study of video game development in the commonwealth and shall issue a report together with any recommendations. Annually, not later than December 31, the secretary shall file an economic report of all motion picture production activity in the commonwealth that receives a tax credit certificate pursuant to subsection (ll) of section 6 of chapter 62 of the General Laws and section 38XX of chapter 63 of the General Laws. Annually, not later than December 31, the secretary shall file said report with the clerks of the house of representatives and the senate, the house and senate committees on ways and means and with the joint committee on economic development and emerging technologies.

SECTION 157B. Not later than December 31, 2032, the department of revenue shall file a report with the clerks of the house of representatives and the senate, the house and senate committees on ways and means, the joint committee on revenue and the joint committee on economic development and emerging technologies detailing: (i) the amount of tax credit certificates issued to taxpayers established pursuant to subsection (ll) of section 6 of chapter 62 of the General Laws, section 38XX of chapter 63 of the General Laws and subsection (bbb) of section 6 of chapter 64H of the General Laws; (ii) the cost to the commonwealth of said tax credits; and (iii) the number of jobs created in Massachusetts as a result of the tax credits.

SECTION 157C. The double pole working group, established pursuant to section 34B of chapter 164 of the General Laws, inserted by section 131B, shall submit recommendations for regulations related to an incentive and accountability structure and its enforcement not later than 6 months after the working group’s first meeting and the department of telecommunications and cable and the department of public utilities shall promulgate regulations pursuant to said recommendations not later than 1 year after the effective date of this act.