An Act to establish a digital advertising revenue commission

This bill establishes a special commission to study how Massachusetts could generate revenue from digital advertising displayed in the state by large companies (those with over $100 million in global annual revenue). The commission will examine tax models used by other states, analyze current tax payments by these companies, and assess how proposed tax rates might impact state revenue, infrastructure funding, and competitiveness. Its report, due by March 2026, must include recommendations for equitable tax rates and specific revenue uses, such as expanding broadband access in underserved communities and upgrading school technology. The commission will include lawmakers, state officials, and experts appointed by legislative leaders and the governor.