Adult Protection Coordinating Council
Mass. bill raises raffle tax threshold to $12,000, exempting small charities from tax on proceeds up to that amount.
Mass. bill raises raffle tax threshold to $12,000, exempting small charities from tax on proceeds up to that amount.
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.
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.)
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).
Compiled from official sources — confirm details with the bill’s official record.
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