Bill H.5075 186th (2009 - 2010)

HOUSE DOCKET, NO. 95075        FILED ON: 11/17/2010

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 5075

The Commonwealth of Massachusetts

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                                                                         HOUSE OF REPRESENTATIVES, November 18, 2010.

              The committee on Revenue to whom were referred so much of the recommendations of the Executive Office of Labor and Workforce Development (House No. 16) as relates to improving the reporting of wages in the co mmonwealth (accompanied by bill House, No. 23); the message from His Excellency the Governor recommending legislation relative to providing emergency measures to assist the Commonwealth's fiscal recovery (House, No. 101); the petition (accompanied by bill, House, No. 618) of Barbara A. L'Italien, Tom Sannicandro and others for legislation to grant a tax credit for persons hiring employees with autism spectrum disorders; the petition (accompanied by bill, House, No. 619) of Michael J. Moran, Kevin Aguiar and others relative to the taxation of real property of charitable organizations; the petition (accompanied by bill, House, No. 620) of Stephen Stat Smith (with the approval of the mayor, board of aldermen and common council) that the city of Everett be autho rized to place liens on certain property in said city; the petition (accompanied by bill, House, No. 621) of Martin J. Walsh relative to exempting hand packed ice cream from the state sales tax; the petition (accompanied by bill, House, No. 622) of Daniel K. Webster, Robert L. Hedlund and Thomas J. Calter (by vote of the town) that the board of assessors of the town of Duxbury be authorized to assess certain tax betterments relative to funding for the repair of seawalls in the Gurnet Road area of said town; the petition (accompanied by bill, House, No. 644) of Vincent A. Pedone relative to the sales tax on certain recreational vehicles.; the petition (accompanied by bill, House, No. 1136) of Timothy J. Toomey, Jr., Alice K. Wolf and others (with the approval of the city council) relative to authorizing the city of Cambridge to place liens on real property located in said city for non-payment of local charges, fees or fines; the petition (accompanied by bill, House, No. 1156) of Cleon H. Turner and Robert A. O 'Leary that the town of Brewster be authorized to impose a room occupancy tax in said town; the petition (accompanied by bill, House, No. 2666) of Willie Mae Allen, Cleon H. Turner and others for legislation to improve the earned income credit for working families under the tax laws of the Commonwealth; the petition (accompanied by bill, House, No. 2667) of Richard Ferry relative to providing an income tax deduction for losses incurred in playing the Lottery; the petition (accompanied by bill, House, No. 26 68) of James Arciero relative to Clean and Renewable Energy; the petition (accompanied by bill, House, No. 2669) of Cory Atkins, Ellen Story and others relative to the sales tax on certain food products; the petition (accompanied by bill, House, No. 2670) of Demetrius J. Atsalis relative to real estate tax exemptions for the elderly; the petition (accompanied by bill, House, No. 2671) of Demetrius J. Atsalis for legislation to further regulate the issuance of excise tax notices on motor vehicles; the petiti on (accompanied by bill, House, No. 2672) of Demetrius J. Atsalis for legislation to further regulate reimbursements for educational assistance to certain municipalities under the room occupancy excise tax; the petition (accompanied by bill, House, No. 267 3) of Bruce J. Ayers relative to increasing the property tax exemption for disabled veterans; the petition (accompanied by bill, House, No. 2674) of Bruce J. Ayers that certain fraternal organizations be exempt from the tax on the sale of alcoholic beverag es; the petition (accompanied by bill, House, No. 2675) of Bruce J. Ayers relative to providing for property tax relief for small business owners; the petition (accompanied by bill, House, No. 2676) of Bruce J. Ayers relative to certain sales tax exemption s for veterans' organizations; the petition (accompanied by bill, House, No. 2677) of Bruce J. Ayers relative to providing for an income tax credit for families caring for relatives at home who are elderly or victims of Alzheimer's disease; the petition (a ccompanied by bill, House, No. 2678) of Bruce J. Ayers relative to providing for a tax deduction of health insurance payments from gross income for self employed individuals; the petition (accompanied by bill, House, No. 2679) of Bruce J. Ayers relative to providing tax processing and filing assistance for certain disabled veterans; the petition (accompanied by bill, House, No. 2680) of Bruce J. Ayers for legislation to exempt small charities from the tax upon raffle proceeds; the petition (accompanied by b ill, House, No. 2681) of Ruth B. Balser, Elizabeth A. Malia and others relative to personal property tax exemptions for telecommunication companies; the petition (accompanied by bill, House, No. 2682) of Ruth B. Balser, Elizabeth A. Malia and others relati ve to the taxation of public land leased for commercial purposes; the petition (accompanied by bill, House, No. 2683) of David Snieckus relative to the sales tax exemption of alcoholic beverages and certain other consumable products; the petition (accompan ied by bill, House, No. 2684) of  for legislation to increase the excise tax on malt beverages; the petition (accompanied by bill, House, No. 2685) of F. Jay Barrows, Scott P. Brown and others for legislation to provide for an income tax credit for expendi tures for the design, construction, repair or replacement of  failed cesspool or septic systems; the petition (accompanied by bill, House, No. 2686) of Jennifer Benson, Denise Provost and others for legislation to establish an excise tax on plastic carryou t bags in certain retail stores; the petition (accompanied by bill, House, No. 2687) of John J. Binienda and William M. Straus relative to providing for a certain exemption from the sales tax; the petition (accompanied by bill, House, No. 2688) of John J. Binienda and Cheryl A. Coakley-Rivera relative to the taxation of cigarettes and other tobacco products; the petition (accompanied by bill, House, No. 2689) of John J. Binienda relative to the costs of cigarette excise tax stamps; the petition (accompanied by bill, House, No. 2690) of John J. Binienda, Pam Richardson and Kay Khan relative to income tax credits for the design and manufacture of video games; the petition (accompanied by bill, House, No. 2691) of John J. Binienda, Cory Atkins and others for le gislation to exempt medical supplies used in monitoring diabetes from the sales tax; the petition (accompanied by bill, House, No. 2692) of John J. Binienda that the Department of Revenue prepare a feasibility study to create a tax incentive program for ne w business growth; the petition (accompanied by bill, House, No. 2693) of John J. Binienda, Stephen L. DiNatale and others for legislation to exempt certain disabled service-connected veterans from payment of the motor vehicle excise tax; the petition (acc ompanied by bill, House, No. 2694) of Daniel E. Bosley relative to making technical corrections to the combined reporting law; the petition (accompanied by bill, House, No. 2695) of Garrett J. Bradley for legislation to provide for an exemption from state business taxes for the installation of ethanol based gas pumps; the petition (accompanied by bill, House, No. 2696) of Garrett J. Bradley relative to real property tax exemptions for certain recipients of the Purple Heart; the petition (accompanied by bill , House, No. 2697) of Garrett J. Bradley relative to the property tax deferral program; the petition (accompanied by bill, House, No. 2698) of Garrett J. Bradley relative to certain real estate tax abatements; the petition (accompanied by bill, House, No. 2699) of Garrett J. Bradley relative to real estate tax abatements for certain disabled veterans; the petition (accompanied by bill, House, No. 2700) of William N. Brownsberger relative to revenue-neutral income tax relief; the petition (accompanied by bil l, House, No. 2701) of William N. Brownsberger, Carl M. Sciortino, Jr. and others for legislation to provide for taxation of certain minimally nutritious snack foods and establish a wellness trust fund; the petition (accompanied by bill, House, No. 2702) o f Antonio F.D. Cabral, Stephen J. Buoniconti for legislation to provide for a credit for corporations against corporate income taxes  to foster job creation in municipalities  designated as gateway cities; the petition (accompanied by bill, House, No. 2703 ) of Jennifer M. Callahan, Thomas P. Kennedy and others relative to motor vehicle excise upon cancellation of registration; the petition (accompanied by bill, House, No. 2704) of Jennifer M. Callahan, Bruce E. Tarr  and others relative to the income tax cr edit for the payment of certain real estate property taxes; the petition (accompanied by bill, House, No. 2705) of Jennifer M. Callahan and Richard J. Ross for legislation to reduce the motor vehicle excise tax for persons 70 years of age or older; the pet ition (accompanied by bill, House, No. 2706) of Jennifer M. Callahan, Thomas P. Kennedy and others for legislation to provide a tax exemption for certain persons distributing farm produce to needy persons; the petition (accompanied by bill, House, No. 2707 ) of Jennifer M. Callahan and Bruce E. Tarr for legislation to establish a tuition tax credit program for certain students in the Commonwealth; the petition (accompanied by bill, House, No. 2708) of Jennifer M. Callahan relative to tax exemptions for schol arship donations and higher education financial support services; the petition (accompanied by bill, House, No. 2709) of Thomas J. Calter and Richard J. Ross relative to the assessment of local taxes; the petition (accompanied by bill, House, No. 2710) of Thomas J. Calter and Richard J. Ross relative to applications for local property tax exemptions; the petition (accompanied by bill, House, No. 2711) of Christine E. Canavan, Geraldine Creedon  and others relative to expanding the historic rehabilitation ta x credit within the gateway cities; the petition (accompanied by bill, House, No. 2712) of Stephen R. Canessa, Scott P. Brown and others for legislation to provide a tax credit for expenditures on energy efficient technologies; the petition (accompanied by bill, House, No. 2713) of Stephen R. Canessa, John F. Quinn and others for legislation to establish a tax and fee structure advisory commission; the petition (accompanied by bill, House, No. 2714) of James Cantwell relative to the taxation of residences o f persons 64 years of age or younger; the petition (accompanied by bill, House, No. 2715) of James Cantwell for legislation to exempt charitable organizations from certain tax and reporting requirements relative to raffles and bazaars; the petition (accomp anied by bill, House, No. 2716) of James Cantwell relative to repealing the sales tax on the sale of boats built or rebuilt in the Commonwealth; the petition (accompanied by bill, House, No. 2717) of Katherine Clark, Thomas M. McGee and others relative to establishing an organ donation registration fund; the petition (accompanied by bill, House, No. 2718) of Thomas P. Conroy, Christine E. Canavan and others relative to senior tax credit expansion; the petition (accompanied by bill, House, No. 2719) of Geral dine Creedon, Christine E. Canavan and others that recipients of the Purple Heart medal be exempt from imposition of the motor vehicle excise tax; the petition (accompanied by bill, House, No. 2720) of Viriato Manuel deMacedo for legislation to authorize t ax free contributions to a trust for the care of incapacitated parents or guardians; the petition (accompanied by bill, House, No. 2721) of Brian S. Dempsey for legislation to provide for an income tax deduction for contributions made to college savings pl ans; the petition (accompanied by bill, House, No. 2722) of Paul J. Donato relative to providing a real estate tax exemption for certain elderly persons for payments to the Massachusetts Water Resources Authority; the petition (accompanied by bill, House, No. 2723) of Paul J. Donato for legislation to provide for an income tax deduction for persons fifty-five years of age or older; the petition (accompanied by bill, House, No. 2724) of Paul J. Donato relative to motor vehicle excise tax exemptions for vehic les used primarily for certain disabled veterans; the petition (accompanied by bill, House, No. 2725) of Christopher J. Donelan relative to a tax incentive program for the farm, forest and wood products industries in the Commonwealth; the petition (accompa nied by bill, House, No. 2726) of Linda Dorcena Forry, Thomas M. Menino and others for legislation to establish a green building income and excise tax credit for the use of certain environmental practices; the petition (accompanied by bill, House, No. 2727 ) of Joseph R. Driscoll, Jr., Jennifer M. Callahan and others relative to the room occupancy excise tax; the petition (accompanied by bill, House, No. 2728) of Carolyn Dykema, James B. Eldridge for legislation to expand the renewable energy tax credits to include geothermal energy for non-business residential purposes; the petition (accompanied by bill, House, No. 2730) of Lewis G. Evangelidis for legislation to provide certain property tax exemptions of veterans; the petition (accompanied by bill, House, N o. 2731) of Lewis G. Evangelidis, Scott P. Brown and others for legislation to provide an income tax deduction for certain school transportation costs; the petition (accompanied by bill, House, No. 2734) of Mark V. Falzone, Steven J. D'Amico and Matthew C. Patrick relative to tax disclosures of business corporations; the petition (accompanied by bill, House, No. 2735) of Mark V. Falzone, Jennifer M. Callahan and others for an investigation by a special commission (including members of the General Court) rel ative to streamlining the corporate tax code; the petition (accompanied by bill, House, No. 2736) of Mark V. Falzone, Denise Provost and others for legislation to provide for an income tax deduction for fees paid for participation in a pay as you throw was te disposal program; the petition (accompanied by bill, House, No. 2738) of John V. Fernandes, Angelo J. Puppolo, Jr. and others for legislation to regulate the collection of taxes on tobacco products; the petition (accompanied by bill, House, No. 2739) of David L. Flynn and Marc R. Pacheco relative to raising the tax exemption for the Bridgewater Veteran's Club; the petition (accompanied by bill, House, No. 2740) of John P. Fresolo and Brian A. Joyce relative to the granting of an income tax exemption for purchases of long-term care insurance; the petition (accompanied by bill, House, No. 2741) of Paul K. Frost that certain veterans be exempt from the payment of motor vehicle excise taxes; the petition (accompanied by bill, House, No. 2742) of Paul K. Frost for legislation to provide a tax credit to communities hosting businesses subject to the sales tax or meals tax; the petition (accompanied by bill, House, No. 2743) of Paul K. Frost for legislation to provide an income tax deduction for the excessive cost s of prescription drugs; the petition (accompanied by bill, House, No. 2744) of Paul K. Frost for legislation to provide an income tax deduction for the excessive costs of prescription drugs; the petition (accompanied by bill, House, No. 2745) of Paul K. F rost for legislation to provide for a tax deduction for certain home heating costs; the petition (accompanied by bill, House, No. 2746) of Paul K. Frost relative to the taxation of newly-formed domestic corporations; the petition (accompanied by bill, Hous e, No. 2747) of Paul K. Frost relative to the reduction of the meals and sales tax to an amount not lower than two per cent for up to five days in each year; the petition (accompanied by bill, House, No. 2748) of Paul K. Frost relative to tax credits for c hild support; the petition (accompanied by bill, House, No. 2749) of Paul K. Frost for legislation to provide a certain income tax exemption for elderly persons; the petition (accompanied by bill, House, No. 2750) of Paul K. Frost for legislation to provid e tax relief to working families caring for elderly relatives at home; the petition (accompanied by bill, House, No. 2751) of Alfred Nelson for an investigation by a special commission (including members of the General Court) of  the fiscal impact of elimi nating property taxes and increasing  sales taxes; the petition (accompanied by bill, House, No. 2752) of Paul K. Frost for an investigation by a special commission (including members of the General Court) relative to tax relief for communities in which ce rtain taxable businesses are located; the petition (accompanied by bill, House, No. 2753) of William C. Galvin, Bruce E. Tarr and others relative to sales and excise tax exemptions for disabled veterans; the petition (accompanied by bill, House, No. 2754) of William C. Galvin for legislation to exclude health insurance premiums by retirees from the income tax; the petition (accompanied by bill, House, No. 2755) of Sean Garballey, Martin J. Walsh and others relative to the room occupancy excise tax; the peti tion (accompanied by bill, House, No. 2756) of Colleen M. Garry for legislation to increase certain real estate tax exemptions; the petition (accompanied by bill, House, No. 2757) of Colleen M. Garry relative to tax credits for persons caring for elderly r elatives at home; the petition (accompanied by bill, House, No. 2758) of Anne M. Gobi relative to the fee for written demands for the payment of local taxes; the petition (accompanied by bill, House, No. 2759) of Anne M. Gobi, Todd M. Smola and others rela tive to the payment of real estate taxes by certain private schools; the petition (accompanied by bill, House, No. 2760) of Mike Leonard relative to the taxation of forest land; the petition (accompanied by bill, House, No. 2761) of Mary E. Grant and Lori Ehrlich relative to the interest on late payments of real estate taxes; the petition (accompanied by bill, House, No. 2762) of William G. Greene, Jr. that cities and towns which do not accept the provisions of the community preservation law be exempt from payment of surcharges to the registries of deeds; the petition (accompanied by bill, House, No. 2763) of William G. Greene, Jr. relative to notifications for payment of real estate taxes; the petition (accompanied by bill, House, No. 2764) of William G. Gr eene, Jr. and Paul McMurtry relative to the sales tax exemption on clothing; the petition (accompanied by bill, House, No. 2765) of William G. Greene, Jr. and Christine E. Canavan relative to the sale or conversion of agricultural land for residential or c ommercial use; the petition (accompanied by bill, House, No. 2766) of Danielle W. Gregoire that tobacco tax revenues be used to reduce tobacco use; the petition (accompanied by bill, House, No. 2767) of Denis E. Guyer and Albert Hartheimer relative to redu cing the sales tax and establishing a tax on certain land; the petition (accompanied by bill, House, No. 2768) of Denis E. Guyer and Albert Hartheimer for legislation to authorized cities and towns to establish a two-rate property tax system; the petition (accompanied by bill, House, No. 2769) of Denis E. Guyer and Albert Hartheimer for an investigation by a special commission (including members of the General Court)  to ascertain the yield of taxes, fees and potential revenue sources; the petition (accompa nied by bill, House, No. 2770) of Denis E. Guyer for legislation to establish a renewable fuel or biofuel tax credit; the petition (accompanied by bill, House, No. 2771) of Patricia A. Haddad, Walter F. Timilty and others for legislation to exempt certain small crafts from the sales tax; the petition (accompanied by bill, House, No. 2772) of Jonathan Hecht, Frank I. Smizik and others relative to revising the sales and use tax on motor vehicles; the petition (accompanied by bill, House, No. 2773) of Jonathan Hecht, Kay Khan and others relative to the excise tax imposed on certain tobacco products; the petition (accompanied by bill, House, No. 2774) of Bradford R. Hill and Bruce E. Tarr relative to the property tax deferral program; the petition (accompanied b y bill, House, No. 2775) of Bradford R. Hill, Bruce E. Tarr and others relative to real estate tax exemptions for elderly persons; the petition (accompanied by bill, House, No. 2776) of Bradford R. Hill for legislation to provide for an income tax deductio n for donations  to a charitable institutions; the petition (accompanied by bill, House, No. 2777) of Leonard H. Golder for legislation to allow municipalities to impose an income tax; the petition (accompanied by bill, House, No. 2778) of Leonard H. Golde r that municipalities be allowed to impose a local option income tax; the petition (accompanied by bill, House, No. 2779) of Kevin G. Honan and Thomas M. Menino relative to low income housing tax credits; the petition (accompanied by bill, House, No. 2781) of Viriato Manuel deMacedo, Bradley H. Jones, Jr. and others for legislation to reduce the income tax rate; the petition (accompanied by bill, House, No. 2782) of Viriato Manuel deMacedo, Bradley H. Jones, Jr. and others for legislation to include home he ating costs in the calculation of tax credits for senior citizens; the petition (accompanied by bill, House, No. 2783) of Viriato Manuel deMacedo, Bradley H. Jones, Jr. and others relative to quarterly estimated taxes for corporations; the petition (accomp anied by bill, House, No. 2784) of Viriato Manuel deMacedo, Bradley H. Jones, Jr. and others relative to sales and excise tax exemptions for disabled veterans; the petition (accompanied by bill, House, No. 2785) of Bradley H. Jones, Jr., George N. Peterson , Jr. and others relative to the granting of tax credits for certain persons engaged in the production of cellulosic biofuels in the Commonwealth; the petition (accompanied by bill, House, No. 2786) of Viriato Manuel deMacedo, Bradley H. Jones, Jr. and oth ers for legislation to establish a bureau of special investigations within the Department of Revenue; the petition (accompanied by bill, House, No. 2787) of Bradley H. Jones, Jr., George N. Peterson, Jr. and others relative to income tax incentives for the use of biofuel feedstock for heating purposes; the petition (accompanied by bill, House, No. 2788) of Bradley H. Jones, Jr., George N. Peterson, Jr. and others for legislation to establish a sales tax holiday for certain "Energy Star" products, so-called; the petition (accompanied by bill, House, No. 2789) of Viriato Manuel deMacedo, Bradley H. Jones, Jr. and others for legislation to provide tax incentives to certain small businesses; the petition (accompanied by bill, House, No. 2790) of Bradley H. Jones , Jr., Viriato Manuel deMacedo and others for legislation to provide tax incentives for the creation of certain high wage jobs; the petition (accompanied by bill, House, No. 2791) of Viriato Manuel deMacedo, Bradley H. Jones, Jr. and others relative to tax credits for certain veterans; the petition (accompanied by bill, House, No. 2792) of Bradley H. Jones, Jr., George N. Peterson, Jr. and others relative to applying the income tax to bribes and monies gained from illegal activities; the petition (accompani ed by bill, House, No. 2793) of Louis L. Kafka relative to discounts for vendors for collection of sales and use taxes; the petition (accompanied by bill, House, No. 2794) of Alice Cheyer relative to increasing the estate tax deduction; the petition (accom panied by bill, House, No. 2796) of Peter V. Kocot for legislation to authorize local option excise taxes on the sales of meals; the petition (accompanied by bill, House, No. 2797) of Peter V. Kocot relative to the taxation of farm machinery; the petition (accompanied by bill, House, No. 2798) of Peter V. Kocot relative to agricultural production and profitability; the petition (accompanied by bill, House, No. 2799) of Peter V. Kocot for legislation to improve the earned income credit for working families u nder the tax laws of the Commonwealth; the petition (accompanied by bill, House, No. 2800) of Robert M. Koczera, Antonio F.D. Cabral and others for legislation to establish a historical rehabilitation tax credit; the petition (accompanied by bill, House, N o. 2801) of Robert M. Koczera and John V. Fernandes relative to increasing the earned income tax credit for working families; the petition (accompanied by bill, House, No. 2802) of Robert M. Koczera relative to a tax deduction for college savings accounts; the petition (accompanied by bill, House, No. 2803) of Robert M. Koczera relative to municipal sewer tax credits; the petition (accompanied by bill, House, No. 2804) of Robert M. Koczera relative to establishing a separate capital gains tax fund for capit al expenditures; the petition (accompanied by bill, House, No. 2805) of Peter J. Koutoujian, Charles A. Murphy and others relative to tax exemption for certain businesses in the Commonwealth; the petition (accompanied by bill, House, No. 2806) of Peter J. Koutoujian, Susan C. Fargo and others for legislation to create a tax credit to employers offering an employee wellness program; the petition (accompanied by bill, House, No. 2807) of Peter J. Koutoujian, Susan C. Fargo and others for the establishment of a health care electronic prescribing tax credit; the petition (accompanied by bill, House, No. 2808) of Peter J. Koutoujian that the Department of Revenue establish a  child and dependent care tax credit; the petition (accompanied by bill, House, No. 2809) of Paul Kujawski relative to the timing of reimbursement to manufacturers for federal excise taxes on petroleum products; the petition (accompanied by bill, House, No. 2811) of Stephen Kulik and John W. Scibak relative to the taxation of lands use for rec reational snowmobiling; the petition (accompanied by bill, House, No. 2812) of Stephen Kulik, James B. Eldridge and others for legislation to provide for an income tax credit for the rehabilitation of residential historic properties; the petition (accompan ied by bill, House, No. 2813) of William Lantigua for legislation to exempt the purchase of hybrid vehicles from the sale tax; the petition (accompanied by bill, House, No. 2814) of William Lantigua for legislation to exempt the first fifteen thousand doll ars of the purchase price on new motor vehicles from the sales tax; the petition (accompanied by bill, House, No. 2815) of William Lantigua for legislation to provide for an exemption from the sales tax on certain motor vehicles purchased by disabled veter ans or disabled police officers or fire fighters; the petition (accompanied by bill, House, No. 2816) of John DeGeorge relative to Proposition two and one-half underride questions; the petition (accompanied by bill, House, No. 2817) of David P. Linsky, Bru ce E. Tarr and Denise E. Provost relative to the classification of real property for purposes of taxation; the petition (accompanied by bill, House, No. 2818) of David P. Linsky, Jay R. Kaufman and others for legislation to create an income tax deduction f or municipal and school fees; the petition (accompanied by bill, House, No. 2819) of David P. Linsky, Bruce E. Tarr and others for legislation to extend the property tax exemption to surviving spouses of blind persons; the petition (accompanied by bill, Ho use, No. 2820) of David P. Linsky, Thomas M. Stanley and Robert L. Hedlund for legislation to exempt the pensions of certain veterans from the income tax laws of the Commonwealth; the petition (accompanied by bill, House, No. 2821) of David P. Linsky, Stev en J. D'Amico and others for legislation to exempt small charities from taxation on raffle proceeds; the petition (accompanied by bill, House, No. 2822) of David P. Linsky, Elizabeth A. Malia and John W. Scibak relative to the taxation of commercial uses i n common areas of condominium complexes; the petition (accompanied by bill, House, No. 2823) of David P. Linsky relative to the property tax classification of small businesses; the petition (accompanied by bill, House, No. 2824) of Thomas M. Menino, Elizab eth A. Malia and others relative to the taxation of public land used for commercial purposes; the petition (accompanied by bill, House, No. 2826) of Ronald Mariano and Robert L. Hedlund relative to the investment tax credit for the motion picture industry; the petition (accompanied by bill, House, No. 2827) of Ronald Mariano for legislation to eliminate certain duplicate in lieu of taxes payments to the towns of Belchertown, Hardwick, New Salem, Pelham, Petersham and Ware for watershed lands of the Quabbin Reservation; the petition (accompanied by bill, House, No. 2828) of Ronald Mariano, Joyce A. Spiliotis and others relative to imposing an excise on bottled water and establishing a water and wastewater infrastructure fund; the petition (accompanied by bill , House, No. 2829) of Ronald Mariano, Louis L. Kafka and others for legislation to establish a tax credit for sewer charges paid for certain owner-occupied residencies.; the petition (accompanied by bill, House, No. 2830) of Paul McMurtry relative to admin istrative hearings by the Department of Revenue for the prompt resolution of disputes concerning the enforcement of obligations; the petition (accompanied by bill, House, No. 2831) of James R. Miceli and William Hanlon relative to tax deductions on certain intangibles

; the petition (accompanied by bill, House, No. 2832) of James R. Miceli for legislation to exempt persons sixty-five years of age and older from payment of motor vehicle excise taxes; the petition (accompanied by bill, House, No. 2833) of Mic hael J. Moran, F. Jay Barrows and others for legislation to provide for an income tax exemption for certain college savings plan contributions; the petition (accompanied by bill, House, No. 2834) of Michael J. Moran, Bruce E. Tarr and others for legislatio n to establish a sales tax exemption on Earth Day for purchases of energy star products and hybrid motor vehicles; the petition (accompanied by bill, House, No. 2835) of Michael J. Moran relative to room occupancy excise taxes; the petition (accompanied by bill, House, No. 2836) of Kevin J. Murphy relative to providing a tax deduction for certain health care expenses; the petition (accompanied by bill, House, No. 2837) of Kevin J. Murphy relative to providing a tax deduction for certain motor vehicle insura nce premiums; the petition (accompanied by bill, House, No. 2838) of Kevin J. Murphy relative to the sales tax on certain over the counter medicines; the petition (accompanied by bill, House, No. 2839) of Kevin J. Murphy relative to real estate tax exempti on for veterans; the petition (accompanied by bill, House, No. 2840) of James M. Murphy for legislation to designate not less than 10 percent of  community preservation annual revenues for green energy initiatives; the petition (accompanied by bill, House, No. 2841) of Harold P. Naughton, Jr. and John A. Hart, Jr. relative to tax exemptions for veterans; the petition (accompanied by bill, House, No. 2842) of Harold P. Naughton, Jr. relative to low income tax credits; the petition (accompanied by bill, House , No. 2843) of Harold P. Naughton, Jr. relative to the property taxes of persons sixty-five years of age or older; the petition (accompanied by bill, House, No. 2844) of James J. O'Day and Harriette L. Chandler relative to payments in lieu of taxes for cer tain land used as jails or houses of correction; the petition (accompanied by bill, House, No. 2845) of Matthew C. Patrick, Jay R. Kaufman and others relative to sales tax rebates and excise tax exemptions for owners of certain motor vehicles; the petition (accompanied by bill, House, No. 2847) of Matthew C. Patrick relative to the taxation of condominiums; the petition (accompanied by bill, House, No. 2848) of Matthew C. Patrick relative to the taxation of condominiums; the petition (accompanied by bill, H ouse, No. 2849) of Matthew C. Patrick, John D. Keenan and others relative to the renewable energy income tax credit; the petition (accompanied by bill, House, No. 2850) of Matthew C. Patrick relative to the assessment  of real property of certain elderly p ersons; the petition (accompanied by bill, House, No. 2851) of Matthew C. Patrick, Stephen L. DiNatale and others for legislation to authorize tax exempt contributions by energy company consumers for the funding of municipal renewable energy facilities; th e petition (accompanied by bill, House, No. 2853) of Sarah K. Peake, Stephen L. DiNatale and others relative to room rental rates under the room occupancy excise tax law; the petition (accompanied by bill, House, No. 2855) of Alice Hanlon Peisch relative t o property tax relief for elderly persons; the petition (accompanied by bill, House, No. 2856) of Alice Hanlon Peisch relative to exempting certain low income elderly persons from proposition two and one-half; the petition (accompanied by bill, House, No. 2857) of Alice Hanlon Peisch, Tom Sannicandro and Sean Garballey relative to raising the maximum property value for tax relief for elderly persons; the petition (accompanied by bill, House, No. 2858) of Jeffrey Davis Perry, Jennifer M. Callahan and Paul K. Frost for legislation to establish a fuel tax deduction for the cost of home heating oil, natural gas or propane; the petition (accompanied by bill, House, No. 2859) of George N. Peterson, Jr. and Viriato Manuel deMacedo relative to the rate of interest o n certain unpaid property tax bills; the petition (accompanied by bill, House, No. 2860) of George N. Peterson, Jr. and  Paul K. Frost relative to property tax assessments for the blind; the petition (accompanied by bill, House, No. 2861) of George N. Pete rson, Jr. and Elizabeth Poirier relative to increasing the income tax rental deduction; the petition (accompanied by bill, House, No. 2862) of William Smitty Pignatelli and Michael R. Knapik relative to the payment in lieu of taxes by the water and sewer c ommission of the city of Springfield to the towns of Blandford, Granville and Russell; the petition (accompanied by bill, House, No. 2863) of William Smitty Pignatelli and Anne M. Gobi relative to the taxation of lands use for recreational snowmobiling; th e petition (accompanied by bill, House, No. 2864) of William Smitty Pignatelli, Robert M. Koczera and others relative to income tax deductions for the cost of higher education; the petition (accompanied by bill, House, No. 2865) of William Smitty Pignatell i, Bruce E. Tarr and others for legislation to increase real estate tax abatements for elderly persons providing  volunteer services; the petition (accompanied by bill, House, No. 2866) of Elizabeth Poirier, Jeffrey Davis Perry and others relative to abate ments for certain disabled veterans; the petition (accompanied by bill, House, No. 2867) of Elizabeth Poirier, Jeffrey Davis Perry and others relative to sales and excise tax exemptions for disabled veterans; the petition (accompanied by bill, House, No. 2 868) of Elizabeth Poirier, Bruce E. Tarr and others relative to the refunding of sales taxes on certain purchases; the petition (accompanied by bill, House, No. 2869) of Elizabeth Poirier, Richard J. Ross and others relative to real estate tax exemptions t o recipients of the Air Force Cross or Presidential Unit Citation; the petition (accompanied by bill, House, No. 2870) of Elizabeth Poirier, Jeffrey Davis Perry and others relative to taxes generated by charitable raffles and bazaars; the petition (accompa nied by bill, House, No. 2871) of Karyn E. Polito, Antonio F.D. Cabral and others relative to real estate taxes levels of certain persons who have attained the age of seventy; the petition (accompanied by bill, House, No. 2872) of Karyn E. Polito, Paul K. Frost and others relative to electronic filing of individual taxes; the petition (accompanied by bill, House, No. 2873) of Karyn E. Polito and Thomas J. Calter relative to the sale or conversion of certain tax exempt property; the petition (accompanied by bill, House, No. 2874) of Karyn E. Polito and Thomas J. Calter relative to tax exemptions for certain paraplegic veterans; the petition (accompanied by bill, House, No. 2875) of Karyn E. Polito and Thomas J. Calter relative to certain real estate tax exemp tions; the petition (accompanied by bill, House, No. 2876) of Karyn E. Polito and Thomas J. Calter relative to the filing of tax abatement applications by persons claiming to represent taxpayers, tenants, or mortgage holders; the petition (accompanied by b ill, House, No. 2877) of Karyn E. Polito and Thomas J. Calter relative to providing for an expedited procedure relative to the abatement of certain taxes; the petition (accompanied by bill, House, No. 2878) of Angelo J. Puppolo, Jr. relative to notificatio n by the Department of Revenue of the placement of a city or town on the so-called "watch list"; the petition (accompanied by bill, House, No. 2879) of Angelo J. Puppolo, Jr. for legislation to ensure the integrity of municipal tax rates; the petition (acc ompanied by bill, House, No. 2880) of John F. Quinn, David B. Sullivan and others relative to authorizing cities and towns to waive, reduce, or postpone the overdue interest on property; the petition (accompanied by bill, House, No. 2881) of John F. Quinn for legislation to provide tax credits for the repair or replacement of failed cesspool or septic systems pursuant to Title V, so-called; the petition (accompanied by bill, House, No. 2882) of Kathi-Anne Reinstein, Barbara A. L'Italien and others for legis lation to provide for property tax relief for certain caregivers providing assistance for spouses or dependents; the petition (accompanied by bill, House, No. 2883) of Kathi-Anne Reinstein and Timothy J. Toomey, Jr. relative to providing for a real propert y for exemption for certain elderly persons; the petition (accompanied by bill, House, No. 2884) of Kathi-Anne Reinstein, Paul McMurtry and others for legislation to provide for voluntary contributions to the Fallen Firefighter Memorial Fund and the Law En forcement Memorial Fund on income tax returns; the petition (accompanied by bill, House, No. 2885) of Robert L. Rice, Jr. and Christopher G. Fallon for legislation to provide for an income tax credit for driver safety; the petition (accompanied by bill, Ho use, No. 2886) of Robert L. Rice, Jr. relative to the taxation of certain personal property loaned to charitable organizations; the petition (accompanied by bill, House, No. 2887) of Robert L. Rice, Jr. for legislation to provide for an income tax credit f or the voluntary purchase or lease of factory-installed approved certified ignition interlock devices; the petition (accompanied by bill, House, No. 2888) of Robert P. Spellane, Stephen L. DiNatale and Timothy J. Toomey, Jr. relative to reimbursing certain cities and towns for taxes exempted because of ownership by non-profit corporations; the petition (accompanied by bill, House, No. 2889) of Pam Richardson, Bruce E. Tarr and Paul McMurtry relative to extending single sales factor apportionment to all reta il and wholesale corporations; the petition (accompanied by bill, House, No. 2890) of Pam Richardson, Jennifer M. Callahan and others for legislation to defer  payment of  the  sales tax on motor vehicles purchased for restoration purposes; the petition (a ccompanied by bill, House, No. 2891) of John H. Rogers and Bradley H. Jones, Jr. for legislation to establish a one-time capital expenditure fund with capital gains revenue; the petition (accompanied by bill, House, No. 2892) of Richard J. Ross, F. Jay Bar rows and others relative to reducing the property taxes of certain elderly persons; the petition (accompanied by bill, House, No. 2893) of Richard J. Ross, Todd M. Smola  and others for legislation to exempt certain long-term care facilities from property taxes; the petition (accompanied by bill, House, No. 2894) of Michael F. Rush, Thomas M. Menino and others legislation to promote municipal government efficiencies; the petition (accompanied by bill, House, No. 2895) of Michael F. Rush and Cory Atkins rela tive to motor vehicle excise taxes; the petition (accompanied by bill, House, No. 2896) of Jeffrey Sánchez, Kevin G. Honan and others that cities and towns be authorized to establish special trust funds to provide for additional housing programs; the petit ion (accompanied by bill, House, No. 2897) of Rosemary Sandlin relative to a motor vehicle excise tax exemption; the petition (accompanied by bill, House, No. 2898) of Tom Sannicandro, Joyce A. Spiliotis and others for legislation to provide property tax c redits to certain persons over the age of sixty-five; the petition (accompanied by bill, House, No. 2899) of Angelo M. Scaccia relative to the sales tax exemption for newspapers and magazines; the petition (accompanied by bill, House, No. 2900) of Angelo M . Scaccia relative to tax deductions on certain pensions; the petition (accompanied by bill, House, No. 2901) of Angelo M. Scaccia relative to the taxation of certain manufacturing corporations; the petition (accompanied by bill, House, No. 2902) of Angelo M. Scaccia relative to the taxation of certain mutual fund service corporations; the petition (accompanied by bill, House, No. 2903) of Angelo M. Scaccia for legislation to clarify the limited exemption from taxation of certain facilities for the treatmen t of committed mentally ill persons; the petition (accompanied by bill, House, No. 2904) of Angelo M. Scaccia for legislation to require the Department of Revenue to file certain tax information with the General Court; the petition (accompanied by bill, Ho use, No. 2905) of Angelo M. Scaccia for legislation to provide for a review of sales tax expenditures by the General Court; the petition (accompanied by bill, House, No. 2906) of John W. Scibak, Harriette L. Chandler and others for legislation to provide a n income tax credit for certain hearing aid expenditures; the petition (accompanied by bill, House, No. 2907) of Carl M. Sciortino, Jr., Patricia D. Jehlen and others relative to telecommunication property taxes paid to cities and towns; the petition (acco mpanied by bill, House, No. 2908) of Frank I. Smizik, Tom Sannicandro and others relative to local option tax credits for the cost of purchase and installation of alternative energy; the petition (accompanied by bill, House, No. 2909) of Theodore C. Spelio tis relative to property tax abatements for certain land associated with the real estate; the petition (accompanied by bill, House, No. 2910) of Robert P. Spellane establishing a tax exemption for contributions to college savings plans; the petition (accom panied by bill, House, No. 2911) of Robert P. Spellane for legislation to provide credits for certain corporations located in cities designated as "gateway cities"; the petition (accompanied by bill, House, No. 2912) of Christopher N. Speranzo for legislat ion to authorize cities and towns to establish separate community preservation fund accounts; the petition (accompanied by bill, House, No. 2913) of Christopher N. Speranzo relative to the proceedings of certain tax title takings of municipalities; the pet ition (accompanied by bill, House, No. 2914) of Joyce A. Spiliotis and Theodore C. Speliotis for legislation to establish a disaster emergency tax credit; the petition (accompanied by bill, House, No. 2915) of Thomas M. Stanley, Allen J. McCarthy and other s relative to increasing the circuit breaker income tax credit for persons sixty-five years of age or older who are owners or tenants of residential property; the petition (accompanied by bill, House, No. 2916) of Thomas M. Stanley, Richard J. Ross and Pau l McMurtry for legislation to exempt charitable organizations from certain tax and reporting requirements relative to raffles and bazaars; the petition (accompanied by bill, House, No. 2917) of Thomas M. Stanley, Benjamin Swan and others for legislation to regulate real estate taxes for certain elderly persons; the petition (accompanied by bill, House, No. 2918) of Thomas M. Stanley, Robert M. Koczera and others providing for a income tax deduction for contributions to college savings plans; the petition (a ccompanied by bill, House, No. 2919) of Thomas M. Stanley, Richard J. Ross and others relative to the issuance by cities and towns to elderly persons of previous records of real estate tax payments; the petition (accompanied by bill, House, No. 2920) of Th omas M. Stanley, Bruce E. Tarr relative to providing property tax relief for certain caregivers; the petition (accompanied by bill, House, No. 2921) of Thomas M. Stanley and Paul McMurtry for legislation to exempt certain small charities from tax upon raff le proceeds; the petition (accompanied by bill, House, No. 2922) of Thomas M. Stanley for legislation to provide real estate tax abatements to veterans; the petition (accompanied by bill, House, No. 2923) of Thomas M. Stanley for legislation to provide add itional property tax relief for veterans; the petition (accompanied by bill, House, No. 2924) of Thomas M. Stanley for legislation to provide for an exemption from taxation of certain real estate and personal estate owned or held in trust for the benefit o f certain incorporated war veteran organizations; the petition (accompanied by bill, House, No. 2925) of Thomas M. Stanley for legislation to establish a property tax relief outreach program for elderly persons; the petition (accompanied by bill, House, No . 2926) of David Smith relative to providing a tax credit for volunteer services in the public or private schools by certain persons; the petition (accompanied by bill, House, No. 2927) of Ellen Story and Stanley C. Rosenberg relative to the certification of the assessing of property at full and fair cash valuation; the petition (accompanied by bill, House, No. 2928) of Ellen Story for legislation to prohibit the imposition of special fees or taxes upon state employees to fund capital improvements; the peti tion (accompanied by bill, House, No. 2929) of Richard Evans for legislation to regulate the cannabis industry; the petition (accompanied by bill, House, No. 2930) of William M. Straus and John J. Binienda relative to providing for a certain exemption from the sales tax; the petition (accompanied by bill, House, No. 2931) of David B. Sullivan, Robert M. Koczera and others relative to making certain changes in the income tax laws; the petition (accompanied by bill, House, No. 2932) of Benjamin Swan relative to the withholding tax laws for withdrawals from retirement accounts; the petition (accompanied by bill, House, No. 2933) of William C. Galvin, Paul McMurtry and others relative to establishing a deeds excise surcharge; the petition (accompanied by bill, H ouse, No. 2934) of David M. Torrisi and William Lantigua for legislation to exempt the purchase of vitamins from imposition of the sales tax; the petition (accompanied by bill, House, No. 2935) of David M. Torrisi, William Lantigua and Susan C. Fargo for l egislation to exempt purchases of over-the-counter medicines and nutritional supplements on prescriptions from imposition of the sales tax; the petition (accompanied by bill, House, No. 2936) of David M. Torrisi, Bruce E. Tarr and others ; the petition (ac companied by bill, House, No. 2937) of David M. Torrisi, John A. Hart, Jr. and others relative to historic rehabilitation tax credits; the petition (accompanied by bill, House, No. 2938) of David M. Torrisi, Pam Richardson and others relative to the histor ic rehabilitation tax credit program; the petition (accompanied by bill, House, No. 2939) of William McCormick that cities and towns be authorized to expend certain funds collected from the community preservation tax; the petition (accompanied by bill, Hou se, No. 2940) of Cleon H. Turner, Sarah K. Peake and others that cities and towns be authorized to include "transient accommondations" under the room occupancy excise tax; the petition (accompanied by bill, House, No. 2941) of Cleon H. Turner and Susan Wil liams Gifford for legislation to increase the excise tax on alcoholic beverages to provide for the recruitment and training of police officers in cities and towns; the petition (accompanied by bill, House, No. 2942) of Cleon H. Turner, Robert A. O'Leary an d others for legislation to regulate the number of sales tax holidays, so-called, in the Commonwealth; the petition (accompanied by bill, House, No. 2943) of Cleon H. Turner, Bruce E. Tarr and Robert L. Rice, Jr. for legislation to authorize an income tax deduction for the purchase of stickers or passes to municipal landfills or transfer stations; the petition (accompanied by bill, House, No. 2944) of Cleon H. Turner, John D. Keenan and others for legislation to increase the medical tax exemption; the petit ion (accompanied by bill, House, No. 2945) of Steven M. Walsh, Richard J. Ross and Bruce E. Tarr for legislation to provide a tax deduction for private mortgage insurance; the petition (accompanied by bill, House, No. 2946) of James T. Welch for legislatio n to exempt certain members of the armed forces from the motor vehicle excise tax; the petition (accompanied by bill, House, No. 2947) of James T. Welch relative to the motor vehicle excise tax; the petition (accompanied by bill, House, No. 3485) of Willie Mae Allen, Cleon H. Turner and others relative to dissemination of information concerning the availability of the federal and state earned income tax credit; the petition (accompanied by bill, House, No. 3486) of Stephen Kulik, John W. Scibak and Anne M. Gobi relative to savings, reforms and revenues of cities and towns; the petition (accompanied by bill, House, No. 3487) of Matthew C. Patrick that tax assessors of cities and towns be directed to determine the fair cash valuation of affordable housing; the petition (accompanied by bill, House, No. 3488) of Karyn E. Polito, Paul K. Frost and others relative to reducing property taxes for certain elderly persons; the petition (accompanied by bill, House, No. 3489) of Cleon H. Turner for legislation to impose a sales tax on alcoholic beverages; the petition (accompanied by bill, House, No. 3490) of Steven M. Walsh relative to increasing the income tax credit for the deleading of residential units; the petition (accompanied by bill, House, No. 3491) of Daniel K. Webster relative to the rate and valuation of taxes on certain real property; the petition (accompanied by bill, House, No. 3604) of Michael A. Costello for legislation to impose a surcharge on real property to support local schools; the petition (accompa nied by bill, House, No. 3606) of Joseph R. Driscoll, Jr., James M. Murphy and Kathi-Ann Reinstein relative to community preservation expenditures; the petition (accompanied by bill, House, No. 3607) of Leonard H. Golder relative to providing for a local o ption income tax; the petition (accompanied by bill, House, No. 3608) of Kevin G. Honan, Gloria L. Fox and others for legislation to provide for neighborhood stabilization tax credits; the petition (accompanied by bill, House, No. 3609) of Bradley H. Jones , Jr., George N. Peterson, Jr. and others relative to limitations on expenditures and revenues; the petition (accompanied by bill, House, No. 3610) of James Dwyer, Charles A. Murphy and others for legislation to transfer certain capital gains tax revenue t o the General Fund and the Stabilization Fund; the petition (accompanied by bill, House, No. 3611) of Michael J. Rodrigues relative to redeeming losing lottery tickets in the purchase of lottery tickets; the petition (accompanied by bill, House, No. 3613) of Martha M. Walz relative to providing tax  incentives for the development of recreational, educational and cultural activities along the Rose Kennedy Greenway in the city of Boston; the petition (accompanied by bill, House, No. 3743) of Geraldine Creedon relative to providing for an income tax deduction for water, sewer and rubbish payments to cities and towns; the petition (accompanied by bill, House, No. 3744) of Robert A. DeLeo relative to payments in lieu of taxes b the Massachusetts Port Authority; t he petition (accompanied by bill, House, No. 3745) of Mary E. Grant, Thomas P. Conroy and others relative to the taxation of retirement contributions of self employed persons; the petition (accompanied by bill, House, No. 3746) of Robert M. Koczera and Joh n V. Fernandes relative to charges associated with condominiums in tax title; the petition (accompanied by bill, House, No. 3747) of Ronald Mariano relative to cigarette excise tax revenue; the petition (accompanied by bill, House, No. 3748) of Robert L. R ice, Jr., Louis L. Kafka and others for legislation to impose a tax of professional sports tickets for the purpose of funding school sports activities; the petition (accompanied by bill, House, No. 3749) of Michael J. Rodrigues for legislation to equalize the quarterly payment of excise taxes; the petition (accompanied by bill, House, No. 3750) of Michael J. Rodrigues for legislation to extend net operating loss carry forward provisions in the law relative to the taxation of corporations; the petition (acco mpanied by bill, House, No. 3751) of Angelo M. Scaccia, Thomas M. Menino and others relative to a local options meals tax; the petition (accompanied by bill, House, No. 3752) of Todd M. Smola, Stephen M. Brewer and others that certain monies paid by the St ate of Connecticut for reimbursement of tax losses shall be distributed to the towns of Brimfield, Charlton, Holland, Southbridge, Sturbridge, Dudley and Oxford; the petition (accompanied by bill, House, No. 3753) of Joyce A. Spiliotis relative to the taxa tion of qualified transportation fringe benefits; the petition (accompanied by bill, House, No. 3754) of Thomas M. Stanley relative to the taxation of telecommunications property of utility companies; the petition (accompanied by bill, House, No. 3755) of James E. Timilty, Walter F. Timilty and others relative to establishing a deeds excise fund in certain counties; the petition (accompanied by bill, House, No. 3756) of James E. Vallee providing for an exemption from the motor vehicle excise for certain arm ed services personnel; the petition (accompanied by bill, House, No. 3834) of Barbara A. L'Italien, Brian A. Joyce and others for legislation to establish an elderly persons tax relief outreach program for the purposes of assisting elderly residents; the p etition (accompanied by bill, House, No. 3943) of Jennifer M. Callahan relative to the tax on sales of certain animals kept for pets, working stock breeding or other purposes; the petition (accompanied by bill, House, No. 3944) of Jennifer M. Callahan, Joh n V. Fernandes and others relative to tax credits and assistance for stormwater management mitigation projects; the petition (accompanied by bill, House, No. 3945) of Jennifer M. Callahan, Bruce E. Tarr and David B. Sullivan for legislation to provide an i ncome tax credit for volunteers in the meals on wheels program; the petition (accompanied by bill, House, No. 3946) of Jennifer M. Callahan and Bruce E. Tarr that certain taxpayers be authorized to provide for voluntary contributions to the meals on wheels program; the petition (accompanied by bill, House, No. 3947) of Steven J. D'Amico, Joan M. Menard and Patricia A. Haddad relative to authorizing voluntary income tax return contributions to the Massachusetts Fire Fighters Academy Trust Fund; the petition (accompanied by bill, House, No. 3948) of Mark V. Falzone relative to the senior circuit breaker tax credit, so-called; the petition (accompanied by bill, House, No. 3949) of John P. Fresolo for legislation to impose a tax on the sale of rolling paper for cigarettes; the petition (accompanied by bill, House, No. 3950) of Paul K. Frost for legislation to provide income tax credits for persons providing  certain home health services; the petition (accompanied by bill, House, No. 3951) of Sean Garballey for le gislation to authorize cities and towns to increase real property taxes to inflation levels; the petition (accompanied by bill, House, No. 3952) of Edward Schwartz for legislation to increase certain fees charged by collectors of taxes in cities and towns; the petition (accompanied by bill, House, No. 3953) of Ephram Weiss relative to property tax exemptions in cities and towns; the petition (accompanied by bill, House, No. 3954) of Kay Khan, Sean Garballey and others relative to establishing a substance ab use health protection fund with collections from the sale of certain alcoholic beverages; the petition (accompanied by bill, House, No. 3955) of Paul Kujawski, Robert S. Hargraves and others relative to the taxation of certain endowment funds in private in stitutions of higher learning; the petition (accompanied by bill, House, No. 3956) of Timothy Madden for legislation to establish a local lodging excise tax; the petition (accompanied by bill, House, No. 3957) of Paul McMurtry, Thomas P. Conroy and others for legislation exempt  sales of living trees used in commercial and residential landscapes from the sales tax; the petition (accompanied by bill, House, No. 3958) of Paul McMurtry relative to making condominium fees tax deductible; the petition (accompani ed by bill, House, No. 3959) of James M. Murphy for legislation to provide for tax credits for certain military service; the petition (accompanied by bill, House, No. 3960) of James M. Murphy for legislation to exempt compensation to certain military perso nnel serving in designated in a combat zones from taxation; the petition (accompanied by bill, House, No. 3961) of Harold P. Naughton, Jr. that the Department of Revenue provide notices to housing authorities of  child support payments; the petition (accom panied by bill, House, No. 3962) of William Smitty Pignatelli, Cleon H. Turner and others for legislation to exempt agencies of the Commonwealth and cities and towns from payment of  the tax imposed on the sale of gasoline; the petition (accompanied by bil l, House, No. 3963) of Karyn E. Polito for legislation to place certain collections under the capital gains taxes in the Stabilization Fund of the Commonwealth; the petition (accompanied by bill, House, No. 3964) of Angelo M. Scaccia relative to the disclo sure of names of corporate taxpayers filing reports with the Secretary of the Commonwealth; the petition (accompanied by bill, House, No. 3965) of Angelo M. Scaccia that non-profit partnerships in the Commonwealth be required to pay certain property taxes; the petition (accompanied by bill, House, No. 3966) of Peter Noyes for legislation to prohibit assessment changes or increases in taxes on  residential property until that property is sold; the petition (accompanied by bill, House, No. 3967) of Todd M. Sm ola, Scott P. Brown and Richard J. Ross for legislation to extend the grace period for veterans and elderly persons to pay local property taxes; the petition (accompanied by bill, House, No. 3968) of Thomas M. Stanley for an investigation by a special comm ission (including members of the General Court) relative to tax agreements between colleges and universities; the petition (accompanied by bill, House, No. 4118) of David L. Flynn relative to local aid disbursements to cities or towns hosting live racing l icensee facilities; the petition (accompanied by bill, House, No. 4218) of Louis L. Kafka relative to property tax liabilities; the petition (accompanied by bill, House, No. 4220) of Susan Williams Gifford and Marc R. Pacheco (by vote of the town) relative to property taxes in the town of Carver; the petition (accompanied by bill, House, No. 4225) of Thomas P. Conroy relative to real estate tax deferral and recovery agreements; the petition (accompanied by bill, House, No. 4387) of Allen J. McCarthy for leg islation to extend the time within which cities and towns are authorized to mail quarterly tax bills; the petition (accompanied by bill, House, No. 4420) of Susan Williams Gifford (by vote of the town) relative to real estate tax exemptions for certain str uctures in the town of Carver; the petition (accompanied by bill, House, No. 4531) of Dennis Rosa, Jennifer L. Flanagan and others relative to real estate tax exemptions of certain veterans; reports recommending that the accompanying order (House, No. 5075 ) ought to be adopted.

                                                                                                                       For the committee,

                                                                                                                     JAY R. KAUFMAN

The Commonwealth of Massachusetts
 

_______________

In the Year Two Thousand and Ten

_______________

An Order relative to authorizing the committee on Revenue to make an investigation and study of certain House documents.


 

              Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
 

Ordered , That the Joint Committee on Revenue be authorized to sit during a recess of the General Court to make an investigation and study of House documents numbered 23, 101, 618, 619, 620, 621, 622, 644, 1136, 1156, 2666, 2667, 2668, 2669, 2670, 2671, 2672, 2673, 2674, 2675, 2676, 2677, 2678, 2679, 2680, 2681, 2682, 2683, 2684, 2685, 2686, 2687, 2688, 2689, 2690, 2691, 2692, 2693, 2694, 2695, 2696, 2697, 2698, 2699, 2700, 2701, 2702, 2703, 2704, 2705, 2706, 2707, 2708, 2709, 2710, 2711, 2712, 2713, 2714, 2715, 2716, 2717, 2718, 2719, 2720, 2721, 2722 , 2723, 2724, 2725, 2726, 2727, 2728, 2730, 2731, 2734, 2735, 2736, 2738, 2739, 2740, 2741, 2742, 2743, 2744, 2745, 2746, 2747, 2748, 2749, 2750, 2751, 2752, 2753, 2754, 2755, 2756, 2757, 2758, 2759, 2760, 2761, 2762, 2763, 2764, 2765, 2766, 2767, 2768, 27 69, 2770, 2771, 2772, 2773, 2774, 2775, 2776, 2777, 2778, 2779, 2781, 2782, 2783, 2784, 2785, 2786, 2787, 2788, 2789, 2790, 2791, 2792, 2793, 2794, 2796, 2797, 2798, 2799, 2800, 2801, 2802, 2803, 2804, 2805, 2806, 2807, 2808, 2809, 2811, 2812, 2813, 2814, 2815, 2816, 2817, 2818, 2819, 2820, 2821, 2822, 2823, 2824, 2826, 2827, 2828, 2829, 2830, 2831, 2832, 2833, 2834, 2835, 2836, 2837, 2838, 2839, 2840, 2841, 2842, 2843, 2844, 2845, 2847, 2848, 2849, 2850, 2851, 2853, 2855, 2856, 2857, 2858, 2859, 2860, 2861 , 2862, 2863, 2864, 2865, 2866, 2867, 2868, 2869, 2870, 2871, 2872, 2873, 2874, 2875, 2876, 2877, 2878, 2879, 2880, 2881, 2882, 2883, 2884, 2885, 2886, 2887, 2888, 2889, 2890, 2891, 2892, 2893, 2894, 2895, 2896, 2897, 2898, 2899, 2900, 2901, 2902, 2903, 29 04, 2905, 2906, 2907, 2908, 2909, 2910, 2911, 2912, 2913, 2914, 2915, 2916, 2917, 2918, 2919, 2920, 2921, 2922, 2923, 2924, 2925, 2926, 2927, 2928, 2929, 2930, 2931, 2932, 2933, 2934, 2935, 2936, 2937, 2938, 2939, 2940, 2941, 2942, 2943, 2944, 2945, 2946, 2947, 3485, 3486, 3487, 3488, 3489, 3490, 3491, 3604, 3606, 3607, 3608, 3609, 3610, 3611, 3613, 3743, 3744, 3745, 3746, 3747, 3748, 3749, 3750, 3751, 3752, 3753, 3754, 3755, 3756, 3834, 3943, 3944, 3945, 3946, 3947, 3948, 3949, 3950, 3951, 3952, 3953, 3954 , 3955, 3956, 3957, 3958, 3959, 3960, 3961, 3962, 3963, 3964, 3965, 3966, 3967, 3968, 4118, 4218, 4220, 4225, 4387, 4420 and 4531 . 

              Said committee shall report to the General Court the results of its investigation and study and its recommendations, if an y, together with drafts of legislation necessary to carry such recommendations into effect, by filing the same with the Clerk of the House of Representatives on or before December 31, 2010.