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MA S1993

Bill

Official Source

Status

Introduced

2/27/2025

Primary Sponsor

Ryan Fattman

Click for details

Origin

Senate

194th General Court

AI Summary

  • Amends Section 16B of Chapter 62C of the Massachusetts General Laws regarding advance sales tax payment requirements
  • Adds new conditions for penalty consideration when an entity has engaged in "willful ignorance" of the advance payment requirements and Department of Revenue guidance
  • Creates a hardship exception allowing consideration when fines and penalties have caused financial hardship to the taxpayer
  • Sponsored by Senator Ryan C. Fattman (Worcester and Hampden) with co-sponsor Senator Bruce E. Tarr (First Essex and Middlesex)
  • Filed January 15, 2025 and referred to the Revenue Committee

Legislative Description

Amending advance sales tax payment penalties

Last Action

Accompanied a study order, see S2757

11/26/2025

Committee Referrals

Revenue2/27/2025

Full Bill Text

No bill text available