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H 3076

Family Court

2025-2026 Regular Session Introduced by Gil Gatch

Creates a safety rule: if the annual list isn't sent by July 1, manufacturing classification won't affect machinery tax assessments until the next fiscal year.

Referred to Committee on Judiciary
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WeVote Research Nonpartisan
Bill Summary · H 3076

Summary: House Bill H.3076 — An Act relative to annual lists and manufacturing corporations

Overview

H.3076, introduced February 27, 2025 by Representative Marjorie C. Decker, is an act intended to modify the process and timing surrounding annual lists and the classification of corporations as manufacturing corporations for tax purposes in Massachusetts. The bill is in the Committee on Revenue, with a hearing currently set (and rescheduled) for October 3, 2025 in Gardner Auditorium.

  • Bill: House No. 3076
  • Title: An Act relative to annual lists and manufacturing corporations
  • Status updates: Hearing rescheduled to 10/03/2025; hearing time updated to reflect new end time
  • Introduced: 2/27/2025
  • Related action: Referred to the Committee on Revenue; Senate concurrence noted; related bill HD 2203 (replaces)

Purpose and intent

  • To adjust how and when manufacturing-classified status affects tax assessments, specifically machinery used in business, and to clarify the timing for corporations seeking manufacturing classification.
  • The changes aim to provide a predictable framework for whether manufacturing status affects machinery assessments within a given fiscal year, particularly when there are delays in forwarding annual lists to assessors.

Key provisions

Section 1 (amendment to Chapter 58, Section 2)

  • Replaces the phrase “taxes” with a proviso:
    • If the Commissioner of Revenue fails to forward the annual list to a board of assessors before July 1 of a fiscal year, then any classification of a corporation as a manufacturing corporation shall not affect the assessment of machinery used in the conduct of business pursuant to clause sixteenth of section 5 of Chapter 59 until the next fiscal year.
  • Effect: Creates a safety mechanism to avoid retroactive or current-year effects on machinery assessments if the annual list is not timely forwarded, shifting impact to the following fiscal year.

Section 2 (amendment to Section 2 of Chapter 58)

  • Strikes the word “Any” in a specific line and inserts:
    • “Any corporation that first files an application with the commissioner seeking classification as a manufacturing corporation prior to or during January of the calendar year for which it seeks such classification, and any other.”
  • Effect: Establishes (or clarifies) a January-timeframe window for corporations seeking manufacturing classification, with an inclusive scope for others (text suggests a broader eligibility or catch-all).

Note: The second section text appears truncated in the available materials; the intended precise language may be broader and should be confirmed in the official bill text.

Who is affected

  • Manufacturing corporations or those seeking manufacturing-classified status for tax purposes.
  • Local boards of assessors and the Department of Revenue, due to changes in list forwarding timing and classification implications.
  • Taxpayers could benefit from clearer timing and protection against mid-year changes when annual lists are delayed.

Procedural and timeline aspects

  • Hearing: Initially scheduled, then rescheduled to October 3, 2025, with updated end time.
  • Original action: Referred to the Senate/House Revenue committee on February 27, 2025; Senate concurrence noted.
  • Related measures: HD 2203 is a related bill that it replaces.

Potential impact

  • Short-term: Provides a clearer rule for the fiscal-year timing of manufacturing-classification effects on machinery assessments when annual lists are delayed.
  • Long-term: May standardize or narrow the window for applying manufacturing classification, with possible effects on property tax planning for manufacturers and on assessor administration.

Notes for readers

  • The precise scope of Section 2’s language is partially unclear due to truncated text in the available excerpt; review the official version for exact language and any transitional provisions.

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

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