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S 2068

Establishes an active service exemption

2025 Regular Session Introduced by Joe Addabbo and 4 co-sponsors

The bill suspends a college’s state/local tax exemptions in years a hostile learning environment is found, tying tax relief to campus climate compliance.

RETURNED TO SENATE
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Bill Summary · S 2068

Summary — S.2068: "An Act addressing hostile learning environments at higher education institutions"

Status: Returned to Senate
Filed: January 17, 2025 (Senate Docket No. 2266) — legislative activity through May–June 2025; hearing scheduled Sept 9, 2025.

Purpose

S.2068 conditions state and local tax exemptions for post‑secondary institutions on the institution’s response to hostile learning environments. If an institution is found to have created, allowed, been deliberately indifferent to, or failed to timely remedy a hostile learning environment, the bill requires suspension of its state and local tax exemptions for the tax year(s) in which the hostile environment is found to have existed and directs assessment of taxes owed.

Key provisions

  • Adds a new Section 28 to Chapter 180 of the Massachusetts General Laws.
  • Definition: A “hostile learning environment” exists when severe or pervasive speech or conduct on campus (including digital spaces and any institutional facility) amounts to harassment, abuse, intimidation, humiliation, or stigmatization based on a student’s real or perceived race, religion, national origin, sex, gender, sexual orientation, age, or physical ability, and that conduct deprives a student of access to educational benefits or opportunities.
  • Tax consequence: Institutions meeting the definition are not exempt from any state or local tax for the tax year(s) during which the hostile environment existed.
  • Complaint process: Department of Revenue (DOR), in consultation with the Department of Higher Education (DHE), will establish procedures to receive and review complaints.
    • Initial review to determine whether a hostile learning environment claim is stated (assuming complaint facts true).
    • If stated, DOR conducts an adjudicatory proceeding where complainant and institution may present evidence (including proof institution timely remedied the issue).
    • Multiple related complaints may be joined with consent.
    • Complaints must be filed within 3 years of the alleged hostile environment.
  • Determinations: DOR (with DHE) issues a written tax‑exemption suspension determination that constitutes a “final decision” for purposes of chapter 30A, §14. Determinations will identify the tax year(s) affected and, when possible, the state tax amounts owed.
    • DOR will bill the institution for state taxes and provide determinations to municipal/regional governments to calculate property tax liabilities accordingly. All determinations and tax bills are public records.
  • Implementation: Revenues collected under this section are not subject to section 21C of chapter 59. DOR must promulgate implementing regulations.

Who is affected

  • Primary: Post‑secondary institutions located or doing business in Massachusetts that currently receive state or local tax exemptions (private colleges, universities, nonprofit institutions).
  • Secondary: Students and complainants asserting hostile learning environments; municipal and regional governments (asked to calculate property tax liabilities); DOR and DHE (administration and enforcement burden).

Procedural / timeline notes

  • Filing/introductory docketed Jan 17, 2025. Recorded floor actions include Senate passage (May 27, 2025), House passage (May 29, 2025), and return to the Senate (May 29, 2025). Read twice and referred June 12, 2025 to the Committee on Health, Education, Labor, and Pensions. Hearing scheduled Sept 9, 2025.
  • Complaints under the statute must be filed within three years of the alleged hostile environment.

Potential impacts and considerations

  • Financial exposure for institutions that lose tax‑exempt status for specified years and potential retroactive tax liability.
  • Administrative workload for DOR and DHE to create intake, adjudicatory, and enforcement mechanisms.
  • Legal and procedural questions likely (e.g., scope of “deliberate indifference,” standards of proof, interplay with free‑speech protections, judicial review of agency “final decisions”).
  • All determinations are public records, which could have reputational as well as fiscal effects for institutions.

Note: Primary sponsor listed in the bill text is Senator Rebecca L. Rausch. The legislative record includes additional sponsor entries; users should consult the official bill docket for the complete sponsor and amendment history.

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

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