By Representative Keefe of Worcester, a petition (accompanied by bill, House, No. 2856) of Mary S. Keefe and others relative to corporate tax rates. Revenue.
By Representative Connolly of Cambridge, a petition (accompanied by bill, House, No. 2743) of Mike Connolly and others relative to establishing a tiered corporate minimum tax. Revenue.
By Representative Capano of Lynn, a petition (accompanied by bill, House, No. 2725) of Peter Capano and others relative to requiring public disclosures by publicly-traded corporate taxpayers. Revenue.
Maddy summaryThis bill amends Massachusetts corporate tax laws to increase the state excise tax rate from 9.0% to 10.5% for tax years starting on or after January 1, 2023. The legislation directly affects corporations subject to the state excise tax by raising the rate on their taxable net income. Additionally, the bill adjusts the corresponding income tax rate for corporations from 8.0% to 9.5% effective the same date. These changes reverse previous reductions in tax rates that were in place since 2012.
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 establishes a comprehensive educational diversion program to address the legal and social consequences of adolescents sharing sexual images, commonly known as sexting. It requires the Attorney General to create this curriculum in collaboration with state education and youth services departments, which will be used to divert minors from court proceedings if they are charged with related offenses. The program also mandates that schools integrate media literacy instruction using the same materials to help students understand the risks of online image sharing. Additionally, the legislation expands the legal definition of abuse to include coercive control and increases fines for certain offenses.
Maddy summaryThis bill updates Massachusetts laws to ensure that legal parentage rights apply equally to all families, regardless of the parents' gender, marital status, or sexual orientation. It replaces gender-specific terms like "father" and "mother" with neutral language such as "other parent" and "person who gave birth," while also changing "paternity" to "parentage" throughout the statutes. The legislation introduces new definitions for various family arrangements, including surrogacy and assisted reproduction, to clarify how different types of parents are recognized under the law. By amending existing chapters on birth certificates and family law, the bill aims to provide consistent legal protections for children born through diverse circumstances, including those resulting from surrogacy or non-marital births.
Maddy summaryThis bill amends Massachusetts zoning laws to require that all cities and towns allow family child care homes to operate in private residences. By removing the ability of local municipalities to prohibit or regulate these facilities, the legislation aims to increase the availability of childcare options for families. The change directly affects local governments by restricting their zoning authority over in-home childcare providers.
By Representative LeBoeuf of Worcester, a petition (accompanied by bill, House, No. 3366) of David Henry Argosky LeBoeuf and others for legislation to require that new electric vehicles purchased by regional transit authorities be electric vehicles. Transportation.
Maddy summaryThis bill establishes Election Day as a legal holiday in Massachusetts while excluding public employees involved in election administration. It also grants eligible employees two hours of paid leave to vote during early voting, mail-in periods, or on election day, provided they do not already receive the day off. Employers are prohibited from penalizing workers for using this voting leave in any employment decision.
