MA H3259

Creates a $250 tax credit for Massachusetts taxpayers who subscribe to one or more local community newspapers for personal use

Defines eligible "local community newspaper" as a print or digital publication that produces original news content from primary sources, serves a regional or local community, and employs at least one journalist residing in that community

Requires the taxpayer's primary residence to be in Massachusetts to claim the credit

Excludes statewide and national newspaper subscriptions from eligibility

Allows taxpayers who claim the credit in one year to continue claiming it in subsequent years as long as they maintain their local newspaper subscription