An Act to establish a local community newspaper subscription tax credit

This bill creates a $250 annual tax credit for Massachusetts taxpayers who subscribe to qualifying local community newspapers. It directly affects Massachusetts residents who pay for subscriptions to newspapers meeting specific criteria: original local news content, serving a regional or local community, and employing at least one journalist who lives in that community. The credit applies to subscriptions paid for personal use, requires the taxpayer's primary residence to be in Massachusetts, and excludes national or statewide publications. Taxpayers who qualify can claim this credit annually as long as they maintain their subscription.