MA H3118

Creates a special commission to study generating revenue from taxing digital advertising displayed in Massachusetts by companies with over $100 million in annual global revenue

Commission must hold its first meeting by September 1, 2025 and file its final report with legislative recommendations by March 15, 2026

Report must analyze current tax payments from identified companies, projected revenue changes, other states' best practices, and tax rates needed for economic competitiveness

Suggested uses for revenue include broadband expansion for underserved communities, K-12 internet and computer technology matching grants, public park internet access, and municipal cybersecurity grants

Commission members include Joint Committee on Revenue chairs (as co-chairs), Secretary of Administration and Finance, Department of Revenue commissioner, legislative appointees, and two governor-appointed experts in economics or tax policy