An Act to support disaster response and broadband infrastructure affordability

This bill creates tax and licensing exemptions for out-of-state businesses and employees responding to declared disasters in Massachusetts. It applies to businesses working on "critical infrastructure" (including broadband networks, power systems, and emergency services) during a 60-day disaster response period starting 10 days before an emergency declaration. During this time, these businesses won’t need to register, pay state taxes, or obtain local licenses for their emergency work, and their employees won’t be considered Massachusetts residents for tax purposes. However, they must still pay sales tax on materials used locally and notify state authorities about their presence.