Bill
S 175
Promotes Massachusetts small-business growth by delaying new taxes/fees for a year, creating a centralized licensing portal, and cutting filing/annual fees for qualifying firms.
Note on inconsistent metadata
- The materials provided contain mixed and conflicting metadata (a federal-sounding title about criminalizing false accusations against police, a short federal rescission clause, and a full Massachusetts bill text titled “An Act promoting small business growth” filed by Senator Kelly A. Dooner). This summary focuses on the full bill text filed in the Massachusetts Senate by Kelly A. Dooner (Senate Docket No. 1170 / Senate No. 175), since that is the substantive text provided.
Purpose and intent
- To promote small business growth in the Commonwealth of Massachusetts by (1) creating administrative protections and expedited processes for small businesses, (2) delaying and providing notice before new small‑business taxes/fees take effect, (3) building a centralized permitting/licensing portal, and (4) reducing many state filing, registration, and annual‑report fees for qualifying small businesses.
Key provisions and changes
- Definition: “Small business” = independently owned/operated entity with principal place of business in the Commonwealth and meeting the federal SBA definition (as updated over time).
- Agency responsiveness (Chapter 30A addition):
- State agencies must respond to small‑business inquiries within 24 business hours (excluding weekends/holidays).
- Agencies must email small businesses about pending rule changes or regulatory updates within 7 days of publication.
- Small businesses have a right to a hearing within 30 days to contest violations/penalties; agencies must provide clear written explanations and citations.
- Agencies must provide plain‑language compliance instructions; penalties may not be issued without a reasonable cure period (per agency rules).
- One‑year waiting period for new taxes/fees (Chapter 62C addition):
- New taxes/fees on small businesses cannot take effect until one year after enactment.
- Dept. of Revenue must notify affected small businesses at least 6 months before a tax/fee takes effect, providing statutory reference, plain‑language summary, and appeal instructions.
- Small businesses may appeal within 30 days of notice; hearing within 60 days; written decision within 30 days after hearing.
- Waiting period can be waived during a declared state emergency with Governor + two‑thirds approval of both legislative chambers.
- Centralized permitting/licensing portal (Chapter 93 addition):
- Secretary of the Commonwealth to create and maintain a unified online portal for licensing, permitting, registrations, renewals, secure payments, real‑time tracking, guidance, and user feedback.
- Relevant agencies, boards, and commissions must integrate into the portal within 12 months of the section’s effective date.
- Secretary to adopt implementing regulations and submit annual reports on portal operations and usage to legislative leaders and committee chairs.
- Fee reductions (multiple statutory amendments):
- Various filing, registration, and annual report fees (Secretary of the Commonwealth, public filing fees, limited partnership filings, etc.) are reduced for entities classified as small businesses — commonly by 50% or set to fixed lower amounts (e.g., $250 registration/annual report fee in certain sections). Secretary to promulgate implementing regulations.
- Text is truncated after several fee provisions; additional reductions or mechanics may follow in the full bill.
Who is affected
- Primary: businesses that qualify as “small businesses” under the bill (must be located in Massachusetts and meet the federal SBA size definitions).
- State agencies: required to meet new responsiveness, notice, hearing, and portal‑integration duties.
- Department of Revenue: added notice and appeal process responsibilities for new taxes/fees.
- Consumers/other businesses indirectly benefit from improved regulatory clarity and reduced administrative friction for small business operations.
Procedural and timeline notes
- Filed/presented by Senator Kelly A. Dooner (Third Bristol and Plymouth); docketed Senate No. 175 (filed 1/15/2025).
- Legislative actions in the record include: introduced and read twice (1/21/2025); referred to Committees on Finance and Community Development and Small Businesses; hearings scheduled/rescheduled for June 2025; some entries list “House concurred” and multiple committee referrals — reflect status entries but may include date inconsistencies.
- Several deadlines within the bill: agency response (24 hours), agency notice of rule changes (7 days), hearing rights (30/60/30 day clocks), portal integration (12 months), 6‑month DOR notice and 1‑year delay before new taxes take effect.
Limitations / further action
- The posted bill text is truncated in the fee‑reduction sections; review the full bill as filed with the Senate clerk or committee print for any additional provisions, fiscal impact statements, or amendments.
- Fiscal impacts (costs to state agencies, lost fee revenue) are not included in the text excerpt and would normally be estimated by committee fiscal staff.
Compiled from official sources — confirm details with the bill’s official record.
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