MA H3152

Prohibits the Department of Revenue, State Treasurer, constitutional officers, and state agencies from contracting with or employing auditors, tax experts, or firms compensated on a contingency fee basis tied to taxes, interest, or penalties collected from taxpayers

Bans contingency fee arrangements for contractors assisting local municipal assessors, to protect assessor independence and public perception of impartiality

Requires repeal of all existing state agency regulations that authorize contingency-based audit contracts

Amends Chapter 14 and Chapter 200A of the General Laws to codify the prohibition on contingency fee arrangements for auditing services

Effective July 1, 2026; prohibits renewal of existing contingency fee contracts after that date and bars new audit assignments under pre-existing discretionary contracts that would otherwise violate the act