Maddy summaryThis bill amends Massachusetts tax law to explicitly define and address jurisdictions classified as tax havens, which are currently exempt from certain state reporting requirements. It directs the state tax commissioner to create a specific list of such jurisdictions based on criteria like low effective tax rates, lack of transparency, and marketing as tax havens, while also requiring a biannual public report with recommendations on updating this list. Under the new rules, companies making a "water's-edge election" to avoid state taxes would be required to submit detailed spreadsheets disclosing their income, tax liabilities, and allocation methods for both U.S. and listed foreign jurisdictions. Ultimately, the legislation aims to increase transparency regarding where corporations report income by ensuring these disclosures are made available to the public.
Sen. Adam Gómez
Sponsored bills
Maddy summaryThis Massachusetts bill establishes a tiered corporate minimum tax that requires businesses to pay a set fee based on their annual sales within the state. Companies with less than one million dollars in sales pay $456, while those with over one billion dollars in sales pay $150,000, with specific amounts set for every sales bracket in between. The tax applies to corporations operating in Massachusetts starting with tax years that begin on or after January 1, 2023.
Maddy summaryThis bill proposes to remove woody biomass from the list of regulated fuel sources used to calculate greenhouse gas emissions for municipal lighting plants in Massachusetts. By striking specific language from an existing state law, the legislation would alter how these facilities report their emissions, effectively excluding the carbon impact of burning wood-based fuels from their compliance standards. The change directly affects local governments and utility providers that operate public lighting systems and rely on biomass energy. If passed, the act would take effect immediately upon becoming law.
Maddy summaryThis bill restricts woody biomass from being counted as an alternative energy source for new or large-scale power plants in Massachusetts. It specifically targets intermediate and large generation units, prohibiting them from using wood-based fuel to meet renewable energy requirements. However, the law includes a grandfather clause that protects existing facilities already certified as alternative energy units as of January 1, 2023. The changes take effect immediately upon the bill's passage, altering how future energy projects are classified and regulated.
Maddy summaryThis bill requires energy facility developers to create a detailed preliminary statement before applying for permits, specifically analyzing risks to public health, the environment, and climate within a five-mile radius of the proposed site. The proposal mandates that applicants identify nearby environmental justice populations, share the project details with local community groups and officials, and hold a review meeting to address concerns before submitting a formal petition. Additionally, the legislation establishes an independent energy facilities siting board to oversee the permitting process, ensuring that projects minimize negative impacts on communities and the environment while maintaining a reliable energy supply.
Maddy summaryThis bill amends Massachusetts election laws to allow candidates to use campaign funds for child-care services required because of their political activities. It defines these services broadly to include care from individuals, non-profits, and for-profit organizations, while restricting payments to family members unless they operate a professional daycare or babysitting service. The legislation also permits candidates to claim expenses for child-care that would not otherwise exist but for their campaign. Finally, it requires the director of campaign and political finance to create specific regulations outlining these rules by December 31, 2023.
Maddy summaryThis bill aims to stop the practice of suspending driver's licenses or vehicle registrations solely because a person owes money for unpaid parking tickets. It directly affects drivers in Massachusetts who might otherwise lose their ability to drive due to financial hardship rather than dangerous behavior. The law requires parking authorities to send text messages and emails to remind drivers about unpaid fines and explains how they can request a fee reduction based on their financial situation. Additionally, the bill removes the legal basis for using unpaid parking debt to block license renewals and ensures that proof of payment or a granted hardship waiver is accepted to clear a driver's record.
March 14, 2024 -- The committee on Public Health, to whom was referred the petitions (accompanied by bill, Senate, No. 1380) of Adam Gomez, Vanna Howard, Jack Patrick Lewis, Angelo J. Puppolo, Jr. and other members of the General Court for legislation to strengthen our public health infrastructure to address alzheimer’s and all dementia; and (accompanied by bill, House, No. 2178) of Denise C. Garlick and others for legislation to strengthen the public health infrastructure to address Alzheimer’s Disease and dementia, report the accompanying bill (Senate, No. 2683).
Maddy summaryThis Massachusetts bill updates state laws to ensure equal legal rights for all children regardless of their parents' marital status, gender, or how the child was conceived. It removes outdated language referring to "children born out of wedlock" and establishes a clear policy that every child has the same protections under the law. The legislation defines parentage through various means, including birth, adoption, court orders, and assisted reproduction, while also updating terminology to be gender-neutral. A key provision prevents a presumed parent's legal status from being challenged after the child turns two unless specific conditions, such as lack of genetic connection or multiple presumed parents, are proven.
April 22, 2024 -- The committee on Public Health, to whom was referred the petitions (accompanied by bill, Senate, No. 1379) of Adam Gomez, Jason M. Lewis, Sal N. DiDomenico and James B. Eldridge for legislation to improve oral health for all Massachusetts residents; and (accompanied by bill, House, No. 2253) of Smitty Pignatelli and others for legislation to expand patient access to oral health care, report the accompanying bill (Senate, No. 2740).