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MA H3168

Bill

Official Source

Status

Introduced

2/27/2025

Primary Sponsor

Jay Livingstone

Click for details

Origin

House of Representatives

194th General Court

AI Summary

  • Expands the existing R&D sales tax exemption (currently available to manufacturing corporations) to include LLCs, partnerships, and other non-corporate entities primarily engaged in research and development activities
  • Requires the Department of Revenue to certify that non-corporate entities are primarily engaged in R&D activities to qualify for the exemption
  • Directs the Department of Revenue to issue guidance for eligible non-corporate entities, which may include annual certification requirements
  • Takes effect January 1, 2026, applying to qualifying purchases made on or after that date

Legislative Description

To extend the research and development sales tax exemption

Last Action

Reporting date extended to Wednesday, March 18, 2026

2/25/2026

Committee Referrals

Revenue2/27/2025

Full Bill Text

No bill text available