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MA H3089
Bill
Status
Introduced
2/27/2025
Primary Sponsor
Tricia Farley-Bouvier
Click for details
AI Summary
- Imposes a 5% excise tax on digital advertising services (banner ads, search engine ads, interstitial ads) for corporations earning over $25 million annually from such services in Massachusetts
- Creates the Local Newspaper Trust Fund to receive 15% of tax revenue, providing grants to Massachusetts-based newspapers with weekday circulation under 50,000
- Creates the Pre-K and After School Program Trust Fund to receive 85% of tax revenue, funding universal pre-kindergarten, early education and care programs, and school-aged child care programs
- Requires companies subject to the tax to remit payments monthly to the Commissioner of Revenue
- Determines tax applicability based on whether ads are received on devices with IP addresses located in Massachusetts
Legislative Description
Relative to taxation of digital advertising services
Last Action
Accompanied a study order, see H5205
3/12/2026
Committee Referrals
Revenue2/27/2025
Full Bill Text
No bill text available