Massachusetts H 1567: An Act eliminating the corporate minimum tax

Bill Text

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HOUSE DOCKET, NO. 1447        FILED ON: 1/18/2017 
HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1567 
 
The Commonwealth of Massachusetts 
_________________ 
PRESENTED BY: 
Kevin J. Kuros 
_________________ 
To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General 
 Court assembled: 
 The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill: 
An Act eliminating the corporate minimum tax. 
_______________ 
PETITION OF: 
 
NAME: DISTRICT/ADDRESS: DATE ADDED: 
Kevin J. Kuros 8th Worcester 1/18/2017 
David F. DeCoste 5th Plymouth 1/18/2017 
Peter J. Durant 6th Worcester 1/18/2017 
Joseph D. McKenna 18th Worcester 1/18/2017 
Shaunna L. O'Connell 3rd Bristol 1/18/2017 

1 of 1 
HOUSE DOCKET, NO. 1447        FILED ON: 1/18/2017 
HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1567 
By Mr. Kuros of Uxbridge, a petition (accompanied by bill, House, No. 1567) of Kevin J. Kuros 
and others for legislation to eliminate the corporate minimum tax.  Revenue. 
 
[SIMILAR MATTER FILED IN PREVIOUS SESSION 
SEE HOUSE, NO. 2645 OF 2013-2014.] 
 
The Commonwealth of Massachusetts 
 
_______________
 
In the One Hundred and Ninetieth General Court 
(2017-2018) 
_______________
 
 
An Act eliminating the corporate minimum tax. 
 
 Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority 
of the same, as follows: 
 
1 SECTION 1.  Subsection (a) of Section 2 of chapter 63 of the General Laws, as appearing 
2in the 2016 Official Edition, is hereby amended by striking out, in lines 15 through 17, the clause 
3“;  provided, however, that the excise imposed hereunder shall be no less than four hundred and 
4fifty-six dollars.”. 
5 SECTION 2.  Subsection (b) of Section 2 of said chapter 63, as so appearing, is hereby 
6further amended by striking out, in lines 25 through 27, the clause “;  provided, however, that in 
7no case shall the excise imposed under this section amount to less than $456.”. 
8 SECTION 3.  Section 38B of said chapter 63, as so appearing, is hereby amended by 
9striking out, in lines 12 through 13, and in lines 25 through 26, the clause “or four hundred and 
10fifty-six dollars, whichever is greater.”.