H3117 — An Act to support disaster response and broadband infrastructure affordability

Summary

An Act to support disaster response and broadband infrastructure affordability

Bill Text

• Full text Current

AI-generated reading aid from the bill's amendatory text — verify against the official bill.

• Chapter 6A, Section 18H

  Seventh sentence. → The provisions of this subsection shall not apply to prepaid wireless service as defined in section 18A.

  Exempts prepaid wireless service from the provisions of this subsection.

• Chapter 62C, Section 89

  The following words as used in this section shall, unless the context otherwise requires, have the following meanings: “Registered business in the commonwealth”...

  Defines key terms related to disaster or emergency work for businesses and employees.

• Chapter 62C, Section 89(b)

  An out-of-state business that conducts operations within the commonwealth for purposes of performing work or services on critical infrastructure...

  Clarifies that out-of-state businesses providing critical infrastructure work during disasters are not subject to state registration or tax requirements.

• Chapter 62C, Section 89(c)

  Any out-of-state employee shall not be considered to have established residency or a presence in the commonwealth...

  Outlines that out-of-state employees do not establish residency or tax obligations during the disaster response period.

• Chapter 62C, Section 89(d)

  Out-of-state businesses and out-of-state employees shall be required to pay transaction taxes and fees...

  Requires out-of-state businesses and employees to pay certain transaction taxes for materials consumed in the commonwealth.

• Chapter 62C, Section 89(e)

  Any out-of-state business or out-of-state employee that remains in the commonwealth after the disaster response period...

  Establishes that out-of-state entities staying beyond the response period are subject to local business requirements.

• Chapter 62C, Section 89(f)

  The out-of-state business that enters the commonwealth shall, upon request, provide to the department a statement...

  Mandates out-of-state businesses to report their presence when entering the commonwealth for disaster response.

• Chapter 62C, Section 89(g)

  An out-of-state business or an out-of-state employee that remains in the commonwealth after the disaster response period...

  Requires registration and licensing for those out-of-state entities remaining after the emergency period.

• Chapter 64H, Section 1

  “Critical telecommunications infrastructure”, property and equipment located within the Commonwealth that is owned or used by a licensed provider...

  Defines critical telecommunications infrastructure for tax purposes.

• Chapter 64H, Section 6(aaa)

  (aaa) sales of rolling stock used by a licensed provider of telecommunications services to transport goods in interstate commerce...

  Exempts sales of rolling stock used in disaster response from certain tax obligations.

• Chapter 64H, Section 6(bbb)

  (bbb) Sales of machinery, equipment, or replacement parts thereof, to a communications service provider...

  Exempts sales of telecommunications equipment used for broadband services from taxes.

Sponsors

• Richard M. Haggerty · Primary

Subjects