MA S2068

Post-secondary educational institutions in Massachusetts that create, allow, or fail to remedy hostile learning environments would lose their state and local tax exemptions for the tax year(s) in which the hostile environment existed

Hostile learning environment is defined as severe or pervasive speech or conduct constituting harassment, abuse, intimidation, humiliation, or stigmatization based on race, religion, national origin, sex, gender, sexual orientation, age, or physical ability that deprives students of educational access

Department of Revenue, in consultation with the Department of Higher Education, would establish a complaint and adjudicatory process where complainants present evidence and institutions may defend their actions

Complaints must be filed within 3 years of the alleged hostile environment, and written determinations would be issued specifying tax years affected and amounts owed for both state and local property taxes

All determinations and tax bills would become public records, and revenues collected would be exempt from Proposition 2½ levy limits