Bill
H 3083
Massachusetts bill requires public disclosure of all publicly traded corporate tax reports in a searchable state database, with a two-year embargo after the tax year.
Note on scope and source materials
- The submitted materials appear to combine two distinct draft bills from different jurisdictions. The main bill text headed “An Act requiring public disclosures by publicly‑traded corporate taxpayers” is a Massachusetts General Court draft (affecting Mass. G.L. c.62C, §83). Embedded below that is a separate South Carolina draft amending S.C. Code §48‑1‑110 to prohibit geoengineering‑style emissions. The summary below separates and summarizes each so readers can see what each draft would do.
Purpose
- Require broader public access to annual corporate tax reports filed with the Massachusetts state secretary, increasing transparency for publicly‑traded corporate taxpayers.
Key provisions
- Amends G.L. c.62C, §83:
- Removes language that required the state secretary to expunge the taxpayer’s name and principal office location from public reports before making them available.
- Requires the state secretary to publish all information contained in the required reports for all filing corporations in a continuously searchable internet database.
- Requires the state secretary to publish a list of corporations that were required to file in the preceding year but failed to file a report.
- Allows the state secretary to set charges to cover costs for:
- Providing copies of the entire database for reports filed during each calendar year (on computer‑readable media), and
- Providing hard copies of an individual corporation’s annual report.
- Delays public availability: a corporation’s report for a particular tax year will not be publicly available until the first day of the third calendar year following the calendar year in which that tax year ends (i.e., roughly a two‑year embargo after the tax year ends).
Who is affected
- Publicly‑traded corporations that file required reports under G.L. c.62C, §83.
- The Massachusetts Secretary of the Commonwealth (administration, hosting, and cost‑recovery).
- Potentially third parties using corporate tax information (researchers, media, advocacy groups).
Procedural status (from materials)
- Filed as House Docket No. 3385 / House Bill No. 3083 (One Hundred and Ninety‑Fourth General Court, 2025–2026).
- Petitioners/sponsors include Rep. Daniel M. Donahue, Erika Uyterhoeven, and Natalie M. Higgins.
- Referred to the House committee on Revenue (date shown: 2025‑02‑27). Other listed actions show “Senate concurred” and additional committee referrals — see notes below.
Purpose
- Prohibit intentional emissions whose purpose is to affect temperature, weather, or sunlight intensity (targeting broadscale geoengineering activities).
Key provisions
- Amends §48‑1‑110(e):
- Retains general prohibition on discharging air contaminants that cause an “undesirable level.”
- Adds explicit prohibition: “The intentional injection, release, dispersion, or other emission… of chemicals, chemical compounds, substances, apparatus, or other air contaminants within the borders of this State with the express purpose of affecting temperature, weather, or the intensity of the sunlight is prohibited.”
- Effective upon approval by the Governor.
Who is affected
- Any person or entity that might intentionally release substances into the atmosphere within South Carolina with the purpose of altering weather, temperature, or sunlight (federal actors, contractors, private entities).
- South Carolina Department of Environmental Services (regulatory enforcement).
Procedural status (from materials)
- Dated 12/05/2024 in the text; marked “Filed.” (No additional South Carolina procedural steps shown in the provided materials.)
If you want, I can:
- Produce a cleaned, single‑jurisdiction summary focused only on the Massachusetts tax‑disclosure bill, or
- Produce a focused analysis of the South Carolina geoengineering prohibition (legal implications, enforcement questions, interaction with federal activities).
Compiled from official sources — confirm details with the bill’s official record.
Sign in to ask a question.
