An Act relative to mental health promotion through realistic advertising images

This bill creates a tax incentive for businesses in Massachusetts that sell cosmetics, clothing, or personal hygiene products to feature unedited images of people in their advertisements. Qualifying companies, defined as those with at least $100,000 in annual revenue within the state, can receive a tax credit equal to one percent of their media advertising costs, up to a maximum of $10,000 per year. The credit is designed to encourage the use of realistic visuals by allowing businesses to apply the savings against their state tax liability for the year the campaign runs or carry it forward for five years. State agencies will work together to establish specific rules for which businesses and advertising campaigns are eligible for this benefit.