Relates to aggravated neglect of a companion animal

2025 Regular Session Introduced by Jim Tedisco

Clarifies that above-ground conduits, wires, and pipes used to compress/transport natural gas are not tax-exempt, making operators taxable and potentially boosting local revenue.

REFERRED TO AGRICULTURE

Main purpose

The bill would amend Massachusetts law to clarify that any conduits, wires, and pipes that extend above ground and that compress, transport, or directly assist with the compression or transportation of natural gas are not exempt from taxation for the corporations or limited liability companies described in the statute. In short: above‑ground natural gas conveyance and compression infrastructure would be subject to taxation rather than treated as tax‑exempt under the referenced provision.

Key provisions

Amends Section 5 of Chapter 59 of the Massachusetts General Laws by inserting a new sentence (following the existing text) that states:

“Any conduits, wires and pipes that extend above ground and compress, transport, or directly assist with the compression or transportation of natural gas will not be exempt from taxation of the corporations or limited liability companies described in this section.”

The change is targeted specifically at above‑ground components used in compression and transportation of natural gas; it does not on its face change treatment of underground/buried pipelines or other types of utility property.

The amendment alters the tax exemption status for the corporations/LLCs referenced in Section 5 (the statutory provision governing taxation of certain corporations/LLCs).

Who would be affected

Primary: corporations and limited liability companies owning or operating above‑ground conduits, wires, and pipes involved in compression or transportation of natural gas (e.g., pipeline operators, gas distribution companies, compressor station owners).

Secondary: municipalities/counties (through potential increased local tax revenue and assessment responsibility), ratepayers (possible cost pass‑through if companies seek to recover higher tax bills), and regulators/assessors (valuation & administrative workload).

Potential impacts

Increased local tax revenue where such above‑ground infrastructure is located.

Higher operating costs for affected gas companies, which could be passed to consumers depending on regulatory and rate structures.

Incentives for companies to bury or otherwise modify facilities to avoid taxation if underground infrastructure remains exempt.

Practical and legal questions about valuation, classification (what qualifies as “directly assist”), and the boundary between above‑ground vs. underground installations.

Procedural status and timeline

Filed in the Massachusetts Senate (Senate Docket No. 1159 / No. 2063) on 1/15/2025; presented by Senator Patrick M. O’Connor.

Officially introduced/read in the Senate and referred to committee on 6/12/2025 (record lists referral to Environment and Public Works).

Other committee referrals and hearing scheduling entries appear in the legislative record (e.g., Revenue, Agriculture, hearings scheduled for Oct. 17, 2025). The record contains multiple committee referrals and hearing dates; see notes below.

Notes on metadata and inconsistencies

The bill text and primary substantive change concern Massachusetts Chapter 59 taxation. However, accompanying metadata in the provided materials includes inconsistent items (an ESTUARIES Act title, sponsors who are U.S. Senators, references to companion bills in other chambers, and multiple committee referrals). These appear to be conflated records; the summary above focuses on the clear statutory amendment shown in the bill text (taxation of above‑ground natural gas conduits, wires, and pipes).

Bill