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Bill

Bill

H 3024

Alzheimer's Disease

2025-2026 Regular Session Introduced by Don Chapman and 3 co-sponsors

Massachusetts bill would exempt from sales tax prescription animal drugs, veterinary supplies, and related equipment when prescribed by a veterinarian.

Referred to Committee on Medical, Military, Public and Municipal Affairs
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Bill Summary · H 3024

Note: the materials supplied appear to combine text from two different bills (one concerning a sales‑tax exemption for animal medications filed in Massachusetts, and another amending South Carolina law on the Alzheimer’s Disease advisory council). Below are clear, separate summaries of each item and the procedural status details included in the packet.

Summary A — Massachusetts House Bill No. 3024 (filed 1/10/2025)
Title: An Act relative to a sales tax exemption for animal medication prescribed by veterinarians

  • Purpose / intent
    Create a sales-tax exemption for certain veterinarian‑prescribed drugs, durable medical equipment, prosthetics, and veterinary supplies intended for animal use.

  • Key provisions

    • Amends Section 6 of Chapter 64H (Mass. General Laws) by adding subsection (yy).
    • Exempts from sales tax: (1) prescription drugs intended for animal use, (2) durable medical equipment and prosthetics intended for animal use, and (3) veterinary supplies intended for animal use.
    • Definitions:
    • “Prescription drugs intended for animal use” — drugs dispensed only by or upon the lawful written order of a licensed veterinarian.
    • “Veterinary supplies” — tangible personal property that is therapeutic in nature, not normally used absent illness or injury, and not intended for repeated usage.
  • Who would be affected

    • Pet and livestock owners purchasing veterinarian‑prescribed medications and therapeutic supplies.
    • Veterinarians, veterinary dispensaries, and pet pharmacies (billing and tax collection processes).
    • State revenue — potential reduction in sales tax receipts from the exempted items.
  • Potential impacts / fiscal considerations

    • Likely revenue loss to the Commonwealth (amount not specified in bill text).
    • Administrative changes for businesses and tax authorities to implement and enforce the new exemption (recordkeeping to verify prescriptions and qualifying items).
  • Procedural status (from provided text)

    • Filed 1/10/2025 by Rep. Michelle L. Badger (1st Plymouth).
    • Listed as House Docket No. 569 / House No. 3024.
    • Referred to the committee on Revenue (per docket notes).

Summary B — South Carolina amendment to S.C. Code §44‑36‑330 (dated 12/05/2024)
Title (summary): Amend Alzheimer’s Disease and Related Disorders Resource Coordinating Center advisory council membership and planning requirement

  • Purpose / intent
    Allow legislative representation on the Alzheimer’s Disease advisory council and clarify compensation and planning duties.

  • Key provisions

    • Permits the House Ways and Means Committee and the Senate Finance Committee to each designate one representative to the advisory council.
    • Confirms advisory council members are not entitled to mileage, per diem, subsistence, or other compensation.
    • Requires the advisory council to maintain and update a statewide plan to address Alzheimer’s disease and related dementias, with the plan updated every five years.
    • Effective upon gubernatorial approval.
  • Who would be affected

    • State legislators (each chamber may designate a member).
    • The advisory council, state public health officials, and agencies responsible for Alzheimer’s planning and services.
    • Stakeholders involved in dementia care coordination and statewide planning.
  • Potential impacts / fiscal considerations

    • Minimal direct fiscal impact (no compensation for appointees; administrative costs for plan updates unspecified).
    • May increase legislative oversight and facilitate coordination between legislature and the advisory council.
  • Procedural status (from provided text)

    • Filed 12/05/2024; text indicates enactment upon Governor’s approval.

Notes and recommended follow‑up:
- Confirm which jurisdiction and bill the user intends to examine (Massachusetts H.3024 on sales‑tax exemption vs. South Carolina statutory amendment on Alzheimer’s advisory council).
- For fiscal impact, request or consult fiscal notes or revenue estimates from the relevant state revenue/finance office (not provided in the bill text).

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

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