SB 243 (2014): relative to the carry forward of a credit against the business profits tax, rulemaking concerning the real estate transfer tax, the disclosure of certain department of revenue administration records, and the tax on unstamped tobacco products.

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“SB 243 (2014): relative to the carry forward of a credit against the business profits tax, rulemaking concerning the real estate transfer tax, the disclosure of certain department of revenue administration records, and the tax on unstamped tobacco products.” Granite Record, https://graniterecord.org/bill/2014/sb243. Accessed 24 Oct. 2026.
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Granite Record. “SB 243 (2014): relative to the carry forward of a credit against the business profits tax, rulemaking concerning the real estate transfer tax, the disclosure of certain department of revenue administration records, and the tax on unstamped tobacco products.” Accessed 24 Oct. 2026. https://graniterecord.org/bill/2014/sb243.
BibTeX
@misc{bill-2014-sb243, title = {SB 243 (2014): relative to the carry forward of a credit against the business profits tax, rulemaking concerning the real estate transfer tax, the disclosure of certain department of revenue administration records, and the tax on unstamped tobacco products.}, howpublished = {Granite Record}, url = {https://graniterecord.org/bill/2014/sb243}, note = {Accessed 24 Oct. 2026} }

SB 243 (2014)

relative to the carry forward of a credit against the business profits tax, rulemaking concerning the real estate transfer tax, the disclosure of certain department of revenue administration records, and the tax on unstamped tobacco products.

  • Status: Signed into law
  • Term: 2013-2014
  • House committee: Ways and Means
  • Senate committee: Ways and Means
  • Subject: Taxes - State
  • Chapter law: 192

The Story

It was introduced on January 8, 2014 and referred to the Senate Ways and Means committee. The committee held a public hearing on January 14, 2014. The committee recommended that the Senate pass it with changes (amendment 2014-0145s). On January 30, 2014 the Senate adopted “Without Objection Rule 3-17 is Suspended to Allow Non-Germane Amendment 0145s, 2/3 necessary”. The committee's amendment (0145s) was adopted on a voice vote on January 30, 2014, changing the text of the bill. On January 30, 2014 the Senate voted to pass it with changes on a voice vote and ordered it to a third reading. It crossed to the House on March 13, 2014 and was referred to the House Ways and Means committee. The committee held a public hearing on April 2, 2014. The committee held a work session on April 22, 2014. The committee met in executive session on April 29, 2014 to vote on its recommendation. The committee voted unanimously, 19–0, to recommend that the House pass it with changes (amendment 2014-1554h), and the report was placed on the consent calendar. The committee's amendment (2014-1554h) was adopted on a voice vote on May 7, 2014, changing the text of the bill. On May 7, 2014 the House voted to pass it with changes on a voice vote. On May 22, 2014 the Senate adopted “Sen. Odell Concurs with House Amendments #1554h” on a voice vote. The bill was enrolled on June 4, 2014 — the final check of the text before it goes to the governor. The governor signed it on July 18, 2014, making it Chapter 192 of the session laws.

Sponsors

Hearings and Sessions

  • January 14, 2014, 9:15 AM: hearing, Senate Ways and Means, SH 103
  • April 2, 2014, 11:30 AM: public hearing, House Ways and Means, LOB 202
  • April 22, 2014, 11:30 AM: full committee work session, House Ways and Means, LOB 202
  • April 29, 2014, 1:30 PM: executive session, House Ways and Means, LOB 202

Votes

  • January 30, 2014, Senate: Ought to Pass with Amendment 0145s, NT — voice vote, passed
  • May 7, 2014, House: Ought to Pass with Amendment #1554h — voice vote, passed
  • May 22, 2014, Senate: Sen. Odell Concurs with House Amendments #1554h — voice vote, passed

The Docket

  • January 8, 2014: Introduced 1/8/2014 and Referred to Ways and Means
  • January 14, 2014: Hearing: 1/14/2014, Room 103, SH, 9:15 a.m.; SC2
  • January 22, 2014: Committee Report: Ought to Pass with Amendment #2014-0145s, NT, 1/30/14; SC4
  • January 30, 2014: Chair Ruled Non-Germane Amendment
  • January 30, 2014: Without Objection Rule 3-17 is Suspended to Allow Non-Germane Amendment 0145s, 2/3 necessary, MA
  • January 30, 2014: Committee Amendment 0145s, NT, AA, VV
  • January 30, 2014: Ought to Pass with Amendment 0145s, NT, MA, VV; OT3rdg
  • March 13, 2014: Introduced and Referred to Ways and Means
  • April 2, 2014: Public Hearing: 4/2/2014 11:30 AM LOB 202
  • April 22, 2014: Full Committee Work Session: 4/22/2014 11:30 AM LOB 202
  • April 29, 2014: Executive Session: 4/29/2014 1:30 PM LOB 202
  • May 1, 2014: Committee Report: Ought to Pass with Amendment #2014-1554h (Vote 19-0; CC)
  • May 7, 2014: Amendment #2014-1554h AA VV
  • May 7, 2014: Ought to Pass with Amendment #1554h MA VV
  • May 22, 2014: Sen. Odell Concurs with House Amendments #1554h, MA, VV
  • June 4, 2014: Enrolled
  • June 4, 2014: Enrolled
  • July 18, 2014: Signed by the Governor on 07/11/14; Chapter 0192
  • July 18, 2014: I. Section 1 Effective 07/01/14 at 12:01 a.m. and shall apply to taxable periods on or after 12/31/14
  • July 18, 2014: II. Remainder Effective 09/09/14

Laws It Would Change

From the General Court