This bill sets a 9% cap on the total amount a Massachusetts public school district can pay in charter school tuition relative to its net school spending. It allows districts exceeding this cap to maintain current funding for existing students but prohibits new charter seats until compliance is achieved. The bill also adds transparency requirements, mandating public notice and comment periods for charter school renewals and expansions, along with criteria for evaluating financial and enrollment impacts. These changes apply directly to school districts sending students to charter schools and the charter schools themselves, revising the state’s funding formula and oversight processes.
By Mr. Tarr, a petition (accompanied by bill, Senate, No. 2091) of Bruce E. Tarr for legislation to allow for the deduction of business interest. Revenue.
By Representative Lombardo of Billerica, a petition (accompanied by bill, House, No. 3171) of Marc T. Lombardo for legislation to exempt municipalities from the gas tax. Revenue.
This bill amends tax law to exempt certain retail sales from taxation. Specifically, it creates a new exemption for retail sales made within 10 miles of the New Hampshire border. This directly affects retailers operating in border communities, removing their obligation to collect sales tax on qualifying transactions within that zone. The change modifies the existing tax code without altering other tax rates or requirements.
This bill exempts the town of Swampscott from specific tax rules governing recreational land under Massachusetts law. It prevents Swampscott from applying or allowing applications for recreational land tax rates under certain sections of Chapter 61B. However, existing recreational land assessments and all other tax rules (including changes in use and roll-back taxes) for land already classified as recreational in Swampscott remain fully in effect. The bill takes immediate effect upon passage and directly affects Swampscott landowners who previously used or might seek recreational land tax classifications.
SD 991 repeals Section 16B of Chapter 62C of the General Laws, which required businesses to pay sales tax in advance. This change would eliminate the advance payment requirement for businesses that previously had to remit sales tax before the end of the tax period. The bill directly affects businesses subject to this specific tax payment rule under current law.
By Representative Ayers of Quincy, a petition (accompanied by bill, House, No. 3019) of Bruce J. Ayers that certain fraternal organizations be exempt from the tax on the sale of alcoholic beverages. Revenue.
By Mr. Fattman, a petition (accompanied by bill, Senate, No. 1976) of Ryan C. Fattman, Joseph D. McKenna and Bruce E. Tarr for legislation to abolish the death tax. Revenue.
By Representative Marsi of Dudley, a petition (subject to Joint Rule 12) of John J. Marsi relative to exempting precious metal purchases from the sales tax. Revenue.
This bill (HD 393) amends Massachusetts tax law to remove a specific tax exemption for sole proprietors who contribute to 401(k) retirement plans through their business. It directly affects self-employed individuals operating as sole proprietors in Massachusetts. The change eliminates the existing tax exemption (previously provided under subparagraph D of section 2 of chapter 62) for these contributions, meaning such contributions would no longer qualify for the same tax benefit. The bill modifies the state's tax code to adjust this provision for sole proprietorship 401(k) contributions.