MA H3117

Out-of-state businesses and employees performing disaster or emergency-related work on critical infrastructure are exempt from Massachusetts state and local taxes, licensing requirements, and registration obligations during the disaster response period

Disaster response period begins 10 days before a Governor's emergency declaration, Presidential disaster declaration, or public safety agency request, and extends 60 days after the declared emergency ends

Critical infrastructure includes communications networks, broadband, gas/electric distribution, water pipelines, railways, roads, and bridges

Sales tax exemption created for rolling stock (trucks over 10,000 lbs and trailers) used by telecommunications providers for interstate commerce or emergency response work

Sales tax exemption created for machinery, equipment, and parts used by communications providers to deliver broadband services, effective July 1, 2025