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MA H3054

Bill

Official Source

Status

Introduced

2/27/2025

Primary Sponsor

Michelle Ciccolo

Click for details

Origin

House of Representatives

194th General Court

AI Summary

  • Municipalities may levy a tax on railroad or utility rights of way that have not been used for delivering utilities for more than 10 years
  • Tax rate is $0.10 per linear foot per year, paid by the railroad or utility company
  • Payment is due to the commissioner of revenue by March 15 annually, based on total linear feet owned or operated as of December 31 of the prior year
  • Revenue collected is distributed quarterly to participating cities and towns in proportion to the amount collected from corridors within their boundaries
  • Local option structure requires each city or town to formally adopt the tax before it applies within their jurisdiction

Legislative Description

To establish a local option municipal excise tax on unused utility corridors

Last Action

Accompanied a study order, see H5204

3/12/2026

Committee Referrals

Revenue2/27/2025

Full Bill Text

No bill text available