An Act relative to taxation of digital advertising services

This bill imposes a 5% tax on digital advertising revenue exceeding $25 million annually for companies operating within Massachusetts. Revenue from this tax is allocated 15% to the Local Newspaper Trust Fund (supporting newspapers with ≤50,000 weekday circulation) and 85% to the Pre-K and After School Program Trust Fund (funding early education programs). Both funds receive unspent balances from prior years without reverting to the general state fund. The tax applies to digital advertising services delivered to devices with Massachusetts IP addresses.