An Act establishing a tiered corporate minimum tax
The legislation sets up a minimum tax structure for corporations that varies based on their revenue levels. This tiered system aims to ensure corporations contribute a fair share of taxes.
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H3057 — An Act establishing a tiered corporate minimum tax
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1Introduced
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2In Committee
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3Passed House
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4Passed Senate
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5To Executive
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6Enacted
This bill died with 194th General Court. It reached “Introduced” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.
In plain language
This bill establishes a tiered minimum tax for corporations.
The legislation sets up a minimum tax structure for corporations that varies based on their revenue levels. This tiered system aims to ensure corporations contribute a fair share of taxes.
Summary
An Act establishing a tiered corporate minimum tax
Bill Text
- Full text Current
AI-generated reading aid from the bill's amendatory text — verify against the official bill.
The bill updates the minimum tax rates based on the total sales of corporations in the commonwealth.
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Section 39 of chapter 63 of the General Laws
subsection (b)→ (b) A minimum tax as follows: (1) If the total sales of the corporation in the commonwealth during the taxable year, as determined pursuant to subsection (f) of section 38, are less than $1,000,000, the minimum tax shall be $456. (2) If the total sales of the corporation in the commonwealth during the taxable year, as determined pursuant to subsection (f) of section 38, are equal to or greater than $1,000,000 and less than $5,000,000, the minimum tax shall be $1,500. (3) If the total sales of the corporation in the commonwealth during the taxable year, as determined pursuant to subsection (f) of section 38, are equal to or greater than $5,000,000 and less than $10,000,000, the minimum tax shall be $2,500. (4) If the total sales of the corporation in the commonwealth during the taxable year, as determined pursuant to subsection (f) of section 38, are equal to or greater than $10,000,000 and less than $25,000,000, the minimum tax shall be $3,500. (5) If the total sales of the corporation in the commonwealth during the taxable year, as determined pursuant to subsection (f) of section 38, are equal to or greater than $25,000,000 and less than $50,000,000, the minimum tax shall be $5,000. (6) If the total sales of the corporation in the commonwealth during the taxable year, as determined pursuant to subsection (f) of section 38, are equal to or greater than $50,000,000 and less than $100,000,000, the minimum tax shall be $10,000. (7) If the total sales of the corporation in the commonwealth during the taxable year, as determined pursuant to subsection (f) of section 38, are equal to or greater than $100,000,000 and less than $500,000,000, the minimum tax shall be $25,000. (8) If the total sales of the corporation in the commonwealth during the taxable year, as determined pursuant to subsection (f) of section 38, are equal to or greater than $500,000,000 and less than $1,000,000,000, the minimum tax shall be $75,000. (9) If the total sales of the corporation in the commonwealth during the taxable year, as determined pursuant to subsection (f) of section 38, are equal to or greater than $1,000,000,000 the minimum tax shall be $150,000.This change establishes a structured minimum tax system based on the sales levels of corporations.
Sponsors
- Mike Connolly · Primary
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 0 co-sponsors · 203 not signed on
Sponsors (1)
- Mike Connolly Democrat
Co-sponsors (0)
None.
Not signed on (203)
203 members have not signed on to this bill.
Show all 203 →"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.
Subjects
Frequently asked questions
- What does H3057 do?
- An Act establishing a tiered corporate minimum tax
- Who sponsors H3057?
- H3057 is sponsored by Mike Connolly (Democrat).
- What is the current status of H3057?
- This bill died with 194th General Court. It reached “Introduced” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
- Where can I track H3057?
- Track H3057 free on One Click Politics — get push/email alerts when it moves.
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