|
HOUSE DOCKET, NO. 1707 FILED ON: 1/17/2013 HOUSE . . . . . . . . . . . . . . . No. 2535
The Commonwealth of Massachusetts _________________ PRESENTED BY: Claire D. Cronin _______________ To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General The undersigned legislators and/or citizens respectfully petition for the passage of the accompanying: An Act to enhance the Massachusetts investment tax credit. _______________ PETITION OF:
HOUSE DOCKET, NO. 1707 FILED ON: 1/17/2013 HOUSE . . . . . . . . . . . . . . . No. 2535
An Act to enhance the Massachusetts investment tax credit. Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows: SECTION 1. Subsection (i) of section 31A of said Chapter 63 of the General Laws, as appearing in the 2010 Official Edition, is hereby amended by striking out “three” and inserting in place thereof, in each instance, the following word:- five SECTION 2. Subsection (j) of section 31A of said Chapter 63 is hereby amended by striking out “three” and inserting in place thereof the following word:- five SECTION 3. Section 31A of said Chapter 63 is hereby amended by striking out subsection (l) and inserting in place thereof the following section: (l) Paragraphs (i) and (j), as amended, shall be available only for taxable years beginning on or after January 1, 2015. |
