Bill
H 3091
Massachusetts: establishes a state income tax credit to encourage building and renovating affordable artist workspace in designated cultural districts, limited to projects in servi
Summary and note about source materials
- The packet provided appears to contain text from two different measures combined under the same identifier: (1) a Massachusetts bill establishing a Massachusetts Artist Workspace Tax Credit (House Docket No. 3464 / House Bill No. 3091 as filed by Rep. Ann‑Margaret Ferrante), and (2) a short South Carolina amendment to Section 20‑4‑60 (Orders of Protection). The legislative actions and dates also mix entries. Below are concise, separate summaries of each measure and the key procedural information included in the materials. Please confirm which bill you want summarized if you intended only one.
1) Massachusetts: “An Act establishing a tax credit for artist work space” (House Docket No. 3464 / H.3091 — Ferrante; Domb)
Purpose and intent
- Create a state tax credit to incentivize construction or renovation of buildings in designated cultural districts to increase affordable artist workspace.
Key provisions and mechanics
- New section inserted into Chapter 62 (after §6N), establishing “Section 6O” — the Massachusetts artist workspace tax credit.
- Definitions: includes “commissioner” (DOR), “department” (Dept. of Housing & Community Development), “cultural district” (per ch. 10 §58A), “eligible statement,” “qualified project,” and “taxpayer” (entities performing construction).
- Annual pool: the department may authorize up to $20,000,000 per year, plus any unused prior-year credits and credits returned by projects; allocation may be combined with §38GGH of ch. 63.
- Allocation: department (in consultation with DOR) issues eligibility statements and allocates credits to qualified projects based on need for economic feasibility; aim is to expand artist workspace stock.
- Claiming the credit: credit taken against state income tax, claimed equally over 5 years (non‑refundable); unused amounts can be carried forward up to five years.
- Transfer/financing: department may allow taxpayers to transfer credits to the department or a designee in exchange for loans; such loans or refunded amounts are not treated as taxable income under Chapter 62.
- Limits: credits only for projects placed in service on or after Jan 1, 2016; projects are not eligible for credits for more than 7 taxable years (except carryforwards).
- Administration: department and DOR to promulgate regulations, monitor compliance, require documentation, and handle recapture if needed.
- Text is truncated near some administrative authorities and IRS guidance language.
Who is affected
- Developers and owners undertaking construction/renovation projects in state‑designated cultural districts, contractors/subcontractors (as potential allocable taxpayers), and artists who would occupy the workspace. State fiscal impact from foregone revenue up to authorized annual amounts.
Procedural/timeline notes in packet
- Introduced and first read Jan 14, 2025; referred to Revenue Committee Feb 27, 2025 (and various Judiciary referrals/prefiling dates shown). A hearing was scheduled for Oct 28, 2025 (1:00–5:00 PM, B‑2). Senate concurrence and some other actions are listed but the sequence is unclear; confirm official docket for final status.
2) South Carolina: Amendment to S.C. Code §20‑4‑60 (Orders of Protection)
Purpose and intent
- Clarify that the court, after holding a hearing for any order of protection, may award certain relief (the bill’s text is brief and focused on wording).
Key provision
- Amends the introductory clause of subsection (C) to read: “When the court has, after a hearing for any order of protection, issued an order of protection, the court may, in addition…”
- Effect: textual clarification that the court’s authority to award specified additional relief follows a hearing.
Who is affected
- Petitioners and respondents in domestic violence / protective order proceedings in South Carolina courts; judges’ procedural authority.
Procedural/timeline note
- The act takes effect upon approval by the Governor. The version in the packet is short and duplicated; no specific list of additional relief items is reproduced in the excerpt.
Recommendation
- Confirm which jurisdiction and bill you want as the primary focus (MA H.3091 artist workspace credit vs. SC §20‑4‑60 amendment). If you want a deeper analysis (fiscal impact, regulatory implications, draft regulatory text suggestions), specify which bill and any policy questions to address.
Compiled from official sources — confirm details with the bill’s official record.
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