HB 102 (2022): establishing a commission to study worldwide combined reporting method for unitary businesses under the business profits tax, and relative to the treatment of water or sewerage disposal utilities under the business profits tax.

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“HB 102 (2022): establishing a commission to study worldwide combined reporting method for unitary businesses under the business profits tax, and relative to the treatment of water or sewerage disposal utilities under the business profits tax.” Granite Record, https://graniterecord.org/bill/2022/hb102. Accessed 24 Oct. 2026.
APA
Granite Record. (n.d.). HB 102 (2022): establishing a commission to study worldwide combined reporting method for unitary businesses under the business profits tax, and relative to the treatment of water or sewerage disposal utilities under the business profits tax. Retrieved 24 Oct. 2026, from https://graniterecord.org/bill/2022/hb102
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Granite Record. “HB 102 (2022): establishing a commission to study worldwide combined reporting method for unitary businesses under the business profits tax, and relative to the treatment of water or sewerage disposal utilities under the business profits tax.” Accessed 24 Oct. 2026. https://graniterecord.org/bill/2022/hb102.
BibTeX
@misc{bill-2022-hb102, title = {HB 102 (2022): establishing a commission to study worldwide combined reporting method for unitary businesses under the business profits tax, and relative to the treatment of water or sewerage disposal utilities under the business profits tax.}, howpublished = {Granite Record}, url = {https://graniterecord.org/bill/2022/hb102}, note = {Accessed 24 Oct. 2026} }

HB 102 (2022)

establishing a commission to study worldwide combined reporting method for unitary businesses under the business profits tax, and relative to the treatment of water or sewerage disposal utilities under the business profits tax.

  • Status: Signed into law
  • Term: 2021-2022
  • House committee: Ways and Means
  • Senate committee: Ways and Means
  • Subject: Study Committees and Commissions
  • Chapter law: 12

The Story

It was introduced on January 6, 2021 and referred to the House Ways and Means committee. The committee held a work session on March 3, 2021. The committee retained the bill, holding it for further work rather than reporting it out this year. The committee held a work session on September 7, 2021. The committee met in executive session on September 23, 2021 to vote on its recommendation. The committee held a work session on September 28, 2021. The committee voted unanimously, 24–0, to recommend that the House pass it with changes (amendment 2021-2151h), and the report was placed on the consent calendar. The committee's amendment (2021-2151h) was adopted on a voice vote on January 5, 2022, changing the text of the bill. On January 5, 2022 the House voted to pass it with changes on a voice vote. It crossed to the Senate on January 5, 2022 and was referred to the Senate Ways and Means committee. The committee recommended that the Senate pass it with changes (amendment 2022-1048s). The committee's amendment (2022-1048s) was adopted on a voice vote on March 17, 2022, changing the text of the bill. On March 17, 2022 the Senate voted to pass it with changes on a voice vote and ordered it to a third reading. On March 31, 2022 the House adopted “House Concurs with Senate Amendment 2022-1048s” on a voice vote, on a motion by Rep. Thomas Schamberg. The bill was enrolled on March 31, 2022 — the final check of the text before it goes to the governor. The governor signed it on April 11, 2022, making it Chapter 12 of the session laws.

Sponsors

Hearings and Sessions

  • February 17, 2021, 9:00 AM: public hearing, House Ways and Means
  • March 3, 2021, 9:00 AM: full committee work session, House Ways and Means
  • September 7, 2021, 9:30 AM: full committee work session, House Ways and Means
  • September 23, 2021, 9:30 AM: executive session, House Ways and Means, LOB 205-207
  • September 28, 2021, 11:00 AM: full committee work session, House Ways and Means
  • March 9, 2022, 10:00 AM: hearing, Senate Ways and Means, SH 100

Votes

  • January 5, 2022, House: Ought to Pass with Amendment 2021-2151h — voice vote, passed
  • March 17, 2022, Senate: Ought to Pass with Amendment 2022-1048s — voice vote, passed
  • March 31, 2022, House: House Concurs with Senate Amendment 2022-1048s — voice vote, passed

The Docket

  • January 6, 2021: Introduced (in recess of) 01/06/2021 and referred to Ways and Means
  • February 17, 2021: Public Hearing: 02/17/2021 09:00 am Members of the public may attend using the following link: To join the webinar: https://www.zoom.us/j/98448475898 / Executive session on pending legislation may be held throughout the day (time permitting) from the time the committee is initially convened
  • March 2, 2021: ==CANCELLED== Full Committee Work Session: 03/02/2021 09:00 am Members of the public may attend using the following link: To join the webinar: https://www.zoom.us/j/94528213728 / Executive session on pending legislation may be held throughout the day (time permitting) from the time the committee is initially convened
  • March 3, 2021: Full Committee Work Session: 03/03/2021 09:00 am Members of the public may attend using the following link: To join the webinar: https://www.zoom.us/j/92309184005 / Executive session on pending legislation may be held throughout the day (time permitting) from the time the committee is initially convened
  • March 9, 2021: Retained in Committee
  • September 7, 2021: Full Committee Work Session: 09/07/2021 09:30 am LOB 202 / Executive session on pending legislation may be held throughout the day (time permitting) from the time the committee is initially convened
  • September 23, 2021: Executive Session: 09/23/2021 09:30 am LOB 205-207
  • September 28, 2021: Full Committee Work Session: 09/28/2021 11:00 am LOB 202-204 / Executive session on pending legislation may be held throughout the day (time permitting) from the time the committee is initially convened
  • September 28, 2021: Committee Report: Ought to Pass with Amendment #2021-2151h NT 09/28/2021 (Vote 24-0; CC)
  • January 5, 2022: Amendment #2021-2151h (NT): AA VV 01/05/2022
  • January 5, 2022: Ought to Pass with Amendment 2021-2151h: MA VV 01/05/2022
  • January 5, 2022: Introduced 01/05/2022 and Referred to Ways and Means
  • March 9, 2022: Hearing: 03/09/2022, Room 100, SH, 10:00 am; SC 10A
  • March 17, 2022: Committee Report: Ought to Pass with Amendment #2022-1048s , 03/17/2022
  • March 17, 2022: Committee Amendment #2022-1048s , AA, VV; 03/17/2022
  • March 17, 2022: Ought to Pass with Amendment 2022-1048s, MA, VV; OT3rdg; 03/17/2022
  • March 31, 2022: House Concurs with Senate Amendment 2022-1048s (Rep. Schamberg): MA VV 03/31/2022
  • March 31, 2022: Enrolled Adopted, VV, (In recess 03/31/2022)
  • March 31, 2022: Enrolled (in recess of) 03/31/2022
  • April 11, 2022: Signed by Governor Sununu 04/11/2022; Chapter 12; I Sec 3 EFF 11/01/2023- II. REM EFF 04/14/2022

Laws It Would Change

From the General Court