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H 3269

Private investigators

2025-2026 Regular Session Introduced by Todd Rutherford and 1 co-sponsor

Massachusetts creates a transferable pediatric cancer research tax credit up to $10M per year, usable by hospitals and transferable to individuals or entities to offset tax.

Referred to Committee on Labor, Commerce and Industry
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Bill Summary · H 3269

Summary — H 3269 (file contents mixed)

Note: The legislative file for House Bill No. 3269 contains two distinct pieces of legislation. One is a Massachusetts tax-credit bill establishing a transferable pediatric cancer research tax credit (text amends Mass. Gen. Laws ch. 63). The other is a South Carolina-style private-investigator confidentiality/conflict-of-interest statute (adds S.C. Code §40-18-75). The metadata for H 3269 lists the title “Private investigators,” but the bill text primarily contains the pediatric cancer tax credit. Below is a clear, factual summary of both items and the procedural information included in the file.

1) Massachusetts — Transferable Pediatric Cancer Research Tax Credit

Purpose / Intent

Create a new, transferable state tax credit to incentivize and support pediatric cancer research conducted by hospitals located in Massachusetts.

Key provisions

  • Adds a new section (proposed Section 38J½) to Chapter 63 (Massachusetts tax code).
  • Eligible recipient: a “pediatric cancer research institution” — defined as a hospital in the Commonwealth equipped for and actively conducting pediatric cancer research.
  • Credit mechanics:
    • The credit is transferable in whole or in part to any individual or entity; transferees may apply the credit against their tax as if they had incurred the research expenditures.
    • Aggregate limit: $10,000,000 of credits may be allowed in any fiscal year.
    • Carryover: recipient hospitals may carry forward unused portions of the credit for up to three succeeding taxable years.
    • The Commissioner of Revenue may adopt implementing regulations.
  • Effective dates:
    • Section 1 (the new credit) effective for taxable years beginning on or after January 1, 2025.
    • Section 2 (repeal of prior Section 38J½, if applicable) takes effect January 1, 2033.

Who is affected

  • Primary beneficiaries: hospitals in Massachusetts that conduct pediatric cancer research, which can monetize credits by transferring them.
  • Secondary effects: purchasers of credits (businesses/individuals) who may reduce their Massachusetts tax liability; potential fiscal impact on Commonwealth tax receipts up to the $10M annual cap.

Potential impact and considerations

  • Encourages private funding flows into pediatric cancer research by allowing institutions to sell credits to raise cash.
  • Fiscal cost to the Commonwealth limited to $10 million per fiscal year (foregone revenue).
  • Administrative/Regulatory: the Department of Revenue will need to issue rules and manage transfers and credit allocation.

2) South Carolina-style — Private Investigator Confidentiality and Conflicts (S.C. Code §40-18-75)

Purpose / Intent

Prohibit certain disclosures by private investigators, limit conflicts of interest, and provide penalties for violations — to protect client confidentiality and establish permissible exceptions.

Key provisions

  • Prohibits a private investigator (or members of the firm) from revealing information related to client representation unless:
    1. Client gives informed consent;
    2. Disclosure is impliedly authorized to carry out representation; or
    3. Disclosure is allowed under enumerated exceptions.
  • Permitted disclosures (exceptions) when reasonably necessary to:
    1. Prevent the client from committing a criminal act;
    2. Prevent reasonably certain death or substantial bodily harm;
    3. Obtain legal advice about the investigator’s compliance with laws/regulations;
    4. Establish a claim or defense between investigator and client (or respond to allegations in proceedings concerning representation);
    5. Comply with law or court order.
  • It is unlawful to:
    • Knowingly represent persons materially adverse to a current/former client without informed consent;
    • Use information to the disadvantage of a current/former client except as permitted or if information is generally known;
    • Reveal information in violation of the section.
  • Penalties: In addition to other penalties, violators must reimburse current and former clients for all payments made for a representation that violates the section.
  • Effective: upon approval by the Governor.

Who is affected

  • Private investigators and private investigation businesses operating under state licensure.
  • Clients of private investigators (individuals and entities) who gain strengthened confidentiality protections and potential remedies.
  • Potential exposure for PI businesses to reimbursement liability and other disciplinary or civil penalties.

Procedural / Timeline Notes (from file)

  • Introduced/read first time: 2025-01-14 (file shows multiple referrals).
  • Referred to committees: Committee on Labor, Commerce and Industry (12/05/2024 and 01/14/2025 entries) and Revenue (02/27/2025).
  • Senate concurred: 2025-02-27 (file entry).
  • Hearings scheduled/rescheduled: hearing scheduled for 09/16/2025 (times and room noted).
  • Prefiled: 12/05/2024.
  • The file also lists “HD 77 (replaces)” as a related bill.

Important caveat / recommendation

Because the document aggregates two separate bills (Massachusetts tax-credit language and a South Carolina private-investigator statute) and the bill title/committee referrals appear inconsistent, verify the official bill text and status on the relevant legislature’s website (Massachusetts General Court for the tax-credit language; South Carolina General Assembly for the PI statute) to confirm which jurisdiction and which exact provisions are intended under H 3269.

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

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