SB 239-FN (2016): relative to application of the Internal Revenue Code to provisions of the business profits tax.

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@misc{bill-2016-sb239, title = {SB 239-FN (2016): relative to application of the Internal Revenue Code to provisions of the business profits tax.}, howpublished = {Granite Record}, url = {https://graniterecord.org/bill/2016/sb239}, note = {Accessed 24 Oct. 2026} }

SB 239-FN (2016)

relative to application of the Internal Revenue Code to provisions of the business profits tax.

  • Status: Signed into law
  • Term: 2015-2016
  • House committee: Ways and Means
  • Senate committee: Ways and Means
  • Subject: Taxes - State
  • Chapter law: 295

The Story

It was introduced on February 12, 2015 and referred to the Senate Ways and Means committee. The committee held a public hearing on February 19, 2015. The committee recommended that the Senate send it back to committee. On March 12, 2015 the Senate voted to send it back to committee on a voice vote. The committee recommended that the Senate pass it with changes (amendment 2016-0055s). The committee's amendment (0055s) was adopted on a voice vote on January 21, 2016, changing the text of the bill. On January 21, 2016 the Senate voted to pass it with changes on a voice vote, then referred it on to the Senate Finance committee. The committee recommended that the Senate pass it. A floor amendment (2016-0311s), offered by Sen. D'Allesandro, was adopted on a voice vote on February 4, 2016, changing the text of the bill. A floor amendment (2016-0413s), offered by Sen. Boutin, was adopted on a voice vote on February 4, 2016, changing the text of the bill. On February 4, 2016 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 February 11, 2016 and was referred to the House Ways and Means committee. The committee held a public hearing on March 22, 2016. The committee held a work session on March 29, 2016. The committee met in executive session on March 29, 2016 and April 12, 2016. The committee held work sessions on April 12, 2016, April 21, 2016 and April 26, 2016. The committee met in executive session on April 26, 2016 to vote on its recommendation. The committee voted unanimously, 19–0, to recommend that the House pass it with changes (amendment 2016-1552h), and the report was placed on the consent calendar. The committee's amendment (2016-1552h) was adopted on a voice vote on May 11, 2016, changing the text of the bill. On May 11, 2016 the House voted to pass it with changes on a voice vote. On May 19, 2016 the Senate voted to reject the other chamber's changes on a voice vote, on a motion by Sen. Boutin. On May 19, 2016 the House adopted “House Accedes to Senate Request for CofC” on a voice vote, on a motion by Rep. Major. A committee of conference met on May 23, 2016 and May 25, 2016 to try to settle the differences between the two chambers' versions of the bill. On June 1, 2016 the House adopted the conference report (2067c) on a voice vote. On June 1, 2016 the Senate adopted the conference report (2067c) on a roll call 22–2. The bill was enrolled on June 1, 2016 — the final check of the text before it goes to the governor. The governor signed it on June 21, 2016, making it Chapter 295 of the session laws.

Sponsors

Hearings and Sessions

  • February 19, 2015, 12:00 PM: hearing, Senate Ways and Means, SH 103
  • March 22, 2016, 1:00 PM: public hearing, House Ways and Means, LOB 202
  • March 29, 2016, 11:00 AM: full committee work session, House Ways and Means, LOB 202
  • March 29, 2016, 12:00 PM: executive session, House Ways and Means, LOB 202
  • April 12, 2016, 10:30 AM: full committee work session, House Ways and Means, LOB 202
  • April 12, 2016, 11:00 AM: executive session, House Ways and Means, LOB 202
  • April 21, 2016, 11:00 AM: full committee work session, House Ways and Means, LOB 202
  • April 26, 2016, 1:00 PM: full committee work session, House Ways and Means, LOB 202
  • April 26, 2016, 2:00 PM: executive session, House Ways and Means, LOB 202
  • May 23, 2016, 10:00 AM: committee of conference, SH 100
  • May 25, 2016, 10:00 AM: committee of conference, SH 100

Votes

  • March 12, 2015, Senate: Rereferred to Committee — voice vote, passed
  • January 21, 2016, Senate: Ought to Pass with Amendment 0055s — voice vote, passed
  • February 4, 2016, Senate: Ought to Pass with Amendment s 0311s and 0413s — voice vote, passed
  • May 11, 2016, House: Ought to Pass with Amendment 1552h — voice vote, passed
  • May 19, 2016, Senate: Nonconcur with House Amendment # 1552h; Requests C of C — voice vote, passed
  • May 19, 2016, House: House Accedes to Senate Request for CofC — voice vote, passed
  • June 1, 2016, House: Adopt Conference Committee Report — voice vote, passed
  • June 1, 2016, Senate: Committee of Conference Report 2067c — yeas 22, nays 2, passed

The Docket

  • February 12, 2015: Introduced and Referred to Ways and Means
  • February 19, 2015: Hearing: 2/19/15, Room 103, SH, 12:00 p.m.; SC10
  • March 2, 2015: Committee Report: Rereferred to Committee, 3/12/15; SC12
  • March 12, 2015: Rereferred to Committee, MA, VV
  • January 21, 2016: Committee Report: Ought to Pass with Amendment #2016-0055s , 01/21/2016; SC2
  • January 21, 2016: Committee Amendment 0055s, AA, VV; 01/21/2016
  • January 21, 2016: Ought to Pass with Amendment 0055s, MA, VV; Refer to Finance Rule 4-5; 01/21/2016
  • February 4, 2016: Committee Report: Ought to Pass, 02/04/2016; SC4
  • February 4, 2016: Sen. D'Allesandro Floor Amendment #2016-0311s , AA, VV
  • February 4, 2016: Sen. Boutin Floor Amendment #2016-0413s , AA, VV
  • February 4, 2016: Ought to Pass with Amendment s 0311s and 0413s, MA, VV; OT3rdg; 02/04/2016
  • February 11, 2016: Introduced 02/11/2016 and referred to Ways and Means
  • March 22, 2016: Public Hearing: 03/22/2016 01:00 PM LOB 202
  • March 29, 2016: Full Committee Work Session: 03/29/2016 11:00 AM LOB 202
  • March 29, 2016: Executive Session: 03/29/2016 12:00 PM LOB 202
  • April 12, 2016: Executive Session: 04/12/2016 11:00 AM LOB 202
  • April 12, 2016: Full Committee Work Session: 04/12/2016 10:30 AM LOB 202
  • April 21, 2016: Full Committee Work Session: 04/21/2016 11:00 AM LOB 202
  • April 26, 2016: Full Committee Work Session: 04/26/2016 01:00 PM LOB 202
  • April 26, 2016: Executive Session: 04/26/2016 02:00 PM LOB 202
  • May 11, 2016: Committee Report: Ought to Pass with Amendment #2016-1552h for 05/11/2016 (Vote 19-0; CC)
  • May 11, 2016: Amendment #2016-1552h : AA VV 05/11/2016
  • May 11, 2016: Ought to Pass with Amendment 1552h: MA VV 05/11/2016
  • May 19, 2016: Sen. Boutin Moved Nonconcur with House Amendment # 1552h; Requests C of C, MA, VV; 05/19/2016
  • May 19, 2016: President Appoints: Senators Bradley, Sanborn, D'Allesandro; 05/19/2016
  • May 19, 2016: House Accedes to Senate Request for CofC (Rep. Major): MA VV 05/19/2016
  • May 19, 2016: Speaker Appoints: Reps. Major, Abrami, Gallagher, Lovejoy 05/19/2016
  • May 23, 2016: Committee of Conference Meeting: 05/23/2016, 10:00 am, Room 100, SH
  • May 25, 2016: Committee of Conference Meeting: 05/25/2016, 10:00 am, Room 100, SH
  • May 26, 2016: Conference Committee Report #2016-2067c Filed 05/26/2016; As Amended by the House
  • June 1, 2016: Conference Committee Report 2067c: Adopted, VV 06/01/2016
  • June 1, 2016: Conference Committee Report 2067c; RC 22Y-2N, Adopted; 06/01/2016
  • June 1, 2016: Enrolled 06/01/2016
  • June 1, 2016: Enrolled (In recess 06/01/2016)
  • June 21, 2016: Signed by the Governor on 06/21/2016; Chapter 0295
  • June 22, 2016: I. Section 4 Effective 01/01/2017
  • June 22, 2016: II. Remainder Effective 06/21/2016

Laws It Would Change

From the General Court