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MA S58

Bill

Official Source

Status

Introduced

2/27/2025

Primary Sponsor

Julian Cyr

Click for details

Origin

Senate

194th General Court

AI Summary

  • Creates a $5 tax credit per 5-gallon bucket of oyster shells donated to an oyster shell recycling organization for both individual taxpayers and corporations
  • Unused credits may be carried forward for up to 3 subsequent tax years
  • Taxpayers cannot claim both a tax deduction and credit for the same oyster shell donation
  • Requires certification from the recipient recycling organization documenting the number of buckets donated to claim the credit
  • Amends Chapter 62 (individual taxes) and Chapter 63 (corporate taxes) of the Massachusetts General Laws

Legislative Description

To promote conservation through oyster shell recycling

Last Action

Reporting date extended to Friday January 23, 2026

1/12/2026

Committee Referrals

Agriculture2/27/2025

Full Bill Text

No bill text available