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Bill

H 3118

Parental Bill of Rights

2025-2026 Regular Session Introduced by Thomas Beach and 11 co-sponsors

Establishes a MA commission to study digital advertising revenue from firms with >$100M global revenue and propose tax options to fund public programs; findings due Mar 15, 2026.

Member(s) request name added as sponsor: Mitchell, Rankin, Long, Oremus, Gibson, Huff, Lawson, Edgerton
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Bill Summary · H 3118

Summary: H 3118 — An Act to establish a digital advertising revenue commission

Overview

H 3118 would create a special commission in Massachusetts to study and propose potential revenue from digital advertising displayed within the state by large global companies. The bill targets firms with over $100 million in global annual revenue and focuses on evaluating how digital advertising taxes have been implemented in other states, with the aim of informing future Massachusetts legislation.

What the bill would do

  • Establish a special commission to conduct a comprehensive study on generating revenue from digital advertising in Massachusetts.
  • Limit the study to companies with global annual revenue over $100 million and that display digital ads inside the state.
  • Require the commission to examine, among other things:
    • Current tax contributions of these companies in Massachusetts.
    • Projected changes in state revenue under potential tax revisions.
    • Tax rates needed to fund infrastructure and programming investments.
    • Changes to laws to achieve an equitable and adequate tax system.
    • Best practices from other states and considerations of economic competitiveness.
    • Tax rates that avoid discouraging private sector investment.
    • Suggested revenue uses to benefit residents (e.g., broadband expansion, K-12 internet upgrades, public parks internet access, cybersecurity initiatives, and municipal cybersecurity grants).
  • Produce final findings and legislative recommendations by March 15, 2026.

Commission composition

The commission would be chaired by the House and Senate chairs of the Joint Committee on Revenue (or their designees). Additional members include:
- Secretary of Administration and Finance (or designee)
- Two members appointed by the President of the Senate
- Two members appointed by the Speaker of the House
- The House and Senate minority leaders (or their designees)
- The Commissioner of the Department of Revenue (or designee)
- Two governor-appointed members with economics or tax policy expertise

Timeline and procedural context

  • Introduced: February 27, 2025
  • Referred to: Committee on Revenue (February 27, 2025)
  • Hearing: Scheduled for October 28, 2025, from 1:00 PM to 5:00 PM in hearing room B-2
  • First meeting: No later than September 1, 2025
  • Final report and recommendations due: No later than March 15, 2026
  • Related action: Similar or predecessor measures previously filed (e.g., House 2821 in 2023-2024)

Who/what is affected

  • Targeted entities: Private companies with global revenue over $100 million that display digital advertising to Massachusetts residents.
  • State roles: Massachusetts General Court, the Department of Revenue, and executive branch appointees who participate in the commission.
  • Potential impact: The bill sets up the framework for evaluating a possible digital advertising tax or related revenue mechanisms and their uses in statewide programs.

Notes

  • The bill does not impose a tax by itself; it creates a commission to study and recommend potential legislation.
  • Related bill activity indicates consideration in prior sessions as well (HD 3665 replacing or aligning with this measure).

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

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