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Bill

H 3023

Adult Protection Coordinating Council

2025-2026 Regular Session Introduced by Val Guest and 3 co-sponsors

Mass. bill raises raffle tax threshold to $12,000, exempting small charities from tax on proceeds up to that amount.

Referred to Committee on Judiciary
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Bill Summary · H 3023

Summary — H.3023 (filed as House Docket No. 2211)

Note up front: the document provided appears to combine text from two different measures (a Massachusetts House bill affecting raffle-tax exemptions and a South Carolina technical amendment to the Adult Protection Coordinating Council statute). Below are separate, concise summaries of each item and a short note on the document inconsistencies.

A. Massachusetts — Raffle proceeds tax exemption (House Docket No. 2211 / H.3023)

Purpose
- To exempt small charities from the state tax on raffle proceeds by modifying the statutory threshold that determines taxable raffle proceeds.

Key provision
- Amends Section 7A of Chapter 271 of the Massachusetts General Laws by inserting the words “over $12,000” after the word “proceeds” (in line 112 of the bill text). Practically, this makes the tax apply only to raffle proceeds that are over $12,000 — i.e., gross raffle proceeds up to $12,000 would not be subject to the tax.

Who is affected
- Small charitable organizations and other entities that conduct raffles or similar fundraising games in Massachusetts. The change would relieve organizations whose gross raffle proceeds do not exceed $12,000 from the state raffle-proceeds tax.
- The Commonwealth’s revenue collections from raffle taxes could be reduced to the extent taxable proceeds fall below the new $12,000 threshold.

Procedural / timeline details (as provided)
- Prefiled: 12/05/2024
- Introduced & read first time: 01/14/2025
- Referred to Committee on Judiciary: 01/14/2025 (initial referral)
- Referred to Committee on Revenue: 02/27/2025
- Senate concurred: 02/27/2025
- Hearing scheduled: 10/28/2025, 1:00 PM–5:00 PM in B-2

(Notes: the sequence of referrals and concurrence in the supplied record appears inconsistent; please consult the official Massachusetts legislative docket for authoritative status and committee reports.)

B. South Carolina — Adult Protection Coordinating Council (technical correction)

Purpose
- To correct the name of a member agency listed in the statute that establishes the Adult Protection Coordinating Council.

Key provision
- Amends S.C. Code § 43-35-310(A)(2)(b) to read (as provided): “(b) OfficeDepartment on Aging, Executive Director, or a designee;” — appearing intended to change or correct the agency name to “Department on Aging” (the text as supplied shows a minor typographical merge).

Who is affected
- This is a technical/clerical amendment affecting statutory language that identifies membership in the Adult Protection Coordinating Council; it does not change council composition or duties substantively.

Effective date
- The act takes effect upon approval by the Governor.

Filed / date
- 12/05/2024 (as supplied).

Notes, inconsistencies, and recommended next steps

  • The packet provided mixes two distinct measures from different jurisdictions and contains some typographical inconsistencies (e.g., “OfficeDepartment”). It is therefore important to verify the intended text and current status with the official legislative dockets:
    • Massachusetts General Court website for H.3023 / House Docket No. 2211.
    • South Carolina General Assembly / code update records for § 43-35-310.
  • If you want, I can retrieve and summarize the official current texts/status from the Massachusetts or South Carolina legislative websites, or draft a one‑page explainer focused only on the Massachusetts raffle-tax change.

Compiled from official sources — confirm details with the bill’s official record.

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