MA H4708

Authorizes the House Committee on Revenue to conduct an investigation and study during the General Court recess on three bills: H.3104 (assisted living tax increment financing), H.3124 (sales tax exemption for library book sales), and H.3125 (privately owned public airport real estate taxes)

Committee must file its findings, recommendations, and any draft legislation with the Clerk of the House of Representatives by December 31, 2026

H.3104 would make assisted living programs eligible for tax increment financing and allow municipalities to offer flexible targeted incentives

H.3124 would create a sales tax exemption for used books and other items sold by libraries for fundraising purposes

H.3125 addresses real estate tax treatment for privately owned airports that serve public use