This bill expands existing tax credit programs for the motion picture industry to include video game development. It defines "video games" broadly as interactive software (excluding gambling products) and creates a new category for "video game production companies" meeting specific ownership criteria. Eligible companies can claim tax credits for qualified production costs, but cannot be more than 25% owned by entities in default on Commonwealth loans. The bill updates multiple sections of tax law to incorporate these new provisions alongside existing film industry incentives.
HD 3164 creates a tax credit for Massachusetts employers with 10 or fewer employees who hire formerly incarcerated individuals (within 5 years of release) or people receiving transitional assistance under Chapter 18. Employers receive a $2,000 annual tax credit per eligible hire, plus phased training funds ranging from $15,000 to $9,000 over five years. The program is funded by dedicating 15% of several existing state justice and reentry program budgets to a new trust fund. It directly affects small Massachusetts businesses and supports job placement for two specific vulnerable groups. The credit is available for 10 years if the employee remains employed.
By Representatives Sangiolo of Newton and Gentile of Sudbury, a petition (subject to Joint Rule 12) of Amy Mah Sangiolo relative to taxes for zero-emission vehicles. Revenue.
HD 2942 creates a refundable tax credit for Massachusetts homeowners who must repair, replace, or upgrade their septic systems or cesspools, or connect to a sewer system under environmental regulations. The credit covers 60% of eligible costs (up to $30,000 total) for work required by Title 5 of the state environmental code or related permits, with a maximum annual credit of $4,000 that can be carried forward for up to five years, totaling $18,000. Homeowners who are not dependents of another taxpayer and have not claimed this credit for the same property before qualify. The credit is refundable, meaning it can reduce tax liability to zero and the state will pay any remaining credit amount.
This bill expands self-exclusion options for problem gamblers across Massachusetts gambling platforms. It creates a unified system allowing individuals to voluntarily exclude themselves from lottery, casino, and fantasy sports services simultaneously through a single request. Operators must display standardized disclaimers in ads, block all marketing to excluded individuals using digital tracking, and deny benefits like cashing checks to those on the list. Unclaimed winnings from excluded individuals will be deposited into the Public Health Trust Fund. The bill directly affects problem gamblers seeking to restrict their access and all entities operating gambling services in the state.
This bill creates a new license allowing federally chartered veterans' organizations (like the American Legion) to operate limited video gaming machines (VGTs) at their facilities. It permits up to 5 VGTs per location with $2 maximum bets and $599 maximum wins, restricted to members and guests over 21. Licensees must pay a 35% tax on gross profits to the Gaming Revenue Fund, comply with strict background checks, and use a centrally monitored system with no cash handling at machines. The license is valid for 5 years, non-transferable, and requires posting gambling help resources.
This bill amends the tax code to exempt income from selling a primary residence from a 4% surtax, unless the profit equals or exceeds $2.5 million. It directly affects homeowners who sell their main home and realize gains below that threshold, allowing them to avoid the surtax on those sales. The exemption applies only if the home was occupied as a principal residence for at least 9 months prior to sale. This change adds to existing tax exemptions but does not alter the surtax for sales with gains of $2.5 million or more. The provision is limited to the surtax under Article 44 of the Constitution.
Message from Her Excellency the Governor recommending legislation relative to preserve and advance Massachusetts’ competitiveness in discovery, research, and innovation for a vibrant economy
This bill requires all municipalities to provide at least one automated external defibrillator (AED) at every public athletic field, park, and playground they maintain, along with mandatory CPR and AED training for parks staff and sports officials. It also mandates that all schools (public, charter, and private) maintain at least one AED on every school campus and in school athletic fields, with certified AED providers on staff and training for all school staff and coaches. Schools unable to comply may request a hardship waiver from the education department, which must also provide funding resource information. The law includes liability protection for school staff who provide emergency care in good faith, excluding cases of gross negligence.
This bill prohibits public entities (like schools, hospitals, and government agencies) and private employers from mandating medical procedures, including vaccinations, through penalties, exclusion, or coercion. It allows public schools to require FDA-approved vaccines with a 3-year full approval history, while permitting religious and conscientious exemptions. Private employers may only require such vaccines if the vaccine has full FDA approval for at least three years, and they face civil liability for violations causing injury, medical costs, or job loss. The Attorney General and individuals can enforce the law through lawsuits, and the public health department must educate citizens about their rights and exemptions.
HD 635 prohibits requiring proof of COVID-19, mRNA, or gene-altering procedure vaccination for entry to public spaces, schools, or businesses. It directly affects the Commonwealth government, all public agencies, schools (including colleges), and private businesses by banning them from demanding such proof for entry, enrollment, campus access, or employment. Key provisions block vaccination requirements in public buildings, educational institutions, and private businesses, while also prohibiting places of public accommodation from requiring proof of vaccination for entry. The bill applies broadly across state law to prevent any entity from mandating vaccination proof as a condition of access or participation.
This bill (HD 3633) updates Massachusetts law regarding medical exemptions for school immunizations. It requires physicians to provide a written "Medical Certification" stating a child's health would be endangered by vaccination, based on factors like family history or pre-existing conditions. The certification must be submitted annually to the school health program, kept confidential (not shared outside that program or used in court without consent), and protects physicians from disciplinary action or professional harm for issuing it. This directly affects parents seeking exemptions, schools, and healthcare providers involved in school health requirements.
