Bill
S 1993
The bill adds willful ignorance of DOR guidance and hardship from fines as factors for penalty relief or guidance under Massachusetts advance sales tax payments.
Note on sources and inconsistencies
- The materials provided contain conflicting metadata (titles like “climate safe & responsible bank procurement act” and “RIPPLE Act of 2025”, sponsors from multiple jurisdictions, and both state and federal references).
- This summary focuses on the actual bill text filed as “Senate No. 1993 / Senate Docket No. 1007” (Commonwealth of Massachusetts), which amends section 16B of chapter 62C (advance sales tax payment penalties). If you intended a different S.1993, please provide the correct text or jurisdiction.
Purpose and intent
- The bill would amend Massachusetts General Laws chapter 62C, section 16B, to broaden the circumstances referenced in the statutory language that relate to assessment or relief of advance sales tax payment penalties. The insertion adds two specific considerations—“willful ignorance” of DOR guidance and cases where fines and penalties have caused hardship—to language following the phrase “total tax collected during the filing period.”
Key provision (exact insertion)
- The bill inserts, after the words “total tax collected during the filing period,” the following clause:
- “or if an entity has engaged in willful ignorance of the implementation of this section and other guidance issued by the department of revenue, or if fines and penalties have caused hardship.”
What this change would do (practical effect)
- It explicitly identifies (1) willful ignorance of the statute/DOR guidance and (2) hardship caused by fines and penalties as circumstances to be considered in the statutory provision where the insertion is made. Depending on the surrounding statutory language, this could:
- Clarify or expand factors the Department of Revenue may consider when determining penalties, exemptions, relief, or enforcement actions related to advance sales tax payments.
- Potentially provide a statutory basis to assess aggravated circumstances (willful ignorance) or to mitigate penalties where prior fines/penalties have created hardship.
- The change principally affects entities required to make advance sales tax payments (businesses collecting sales tax), tax practitioners, and the Massachusetts Department of Revenue (DOR).
Affected parties
- Retailers and other businesses obligated to remit advance sales tax payments in Massachusetts.
- Taxpayers seeking penalty relief or contesting penalties assessed under section 16B.
- Massachusetts Department of Revenue (administration, guidance, and enforcement practices).
Procedural status and timeline (as provided)
- Filed: 1/15/2025 (Senate Docket No. 1007 / Senate No. 1993).
- Sponsors (per the MA filing): Ryan C. Fattman (primary) and Bruce E. Tarr (petitioners listed). (Other sponsor names in the provided metadata appear to pertain to different jurisdictions and may be inaccurate.)
- Legislative actions listed in the materials (dates appear duplicated/inconsistent):
- 2025-01-14: Referred to Finance (listed twice)
- 2025-02-27: Referred to Committee on Revenue; House concurred
- 2025-06-09: Read twice and referred to Committee on the Judiciary; introduced in Senate
- 2025-09-29: Hearing scheduled (A-1) 1:00–5:00 PM
- 2025-11-26: Accompanied a study order (S2757)
- Related/companion bills listed in the materials (may refer to other sessions or jurisdictions): HR 3882, SD 1007, S 9758, A 7688.
Notes and recommendations
- The amendment is short but could affect DOR penalty administration and taxpayer relief. The precise legal impact depends on the surrounding statutory text in section 16B; review of chapter 62C §16B in full is recommended.
- Because the provided package contains conflicting metadata, confirm the bill number, title, sponsoring legislators, and jurisdiction on the official Massachusetts legislative website (malegislature.gov) or the clerk’s office before relying on this summary for formal analysis.
Compiled from official sources — confirm details with the bill’s official record.
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