KLS Keeping Law Simple Legislation in plain English

Straight-ahead summaries built from the official bill text. We keep the source links front and center and leave the decision up to you.

Back to Massachusetts

H3119 • 2025

An Act relative to taxation of equipment used to provide broadband communication services

An Act relative to taxation of equipment used to provide broadband communication services

Taxes
Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor
Richard M. Haggerty
Last action
2026-04-02
Official status
Accompanied a study order, see H5318
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

An Act relative to taxation of equipment used to provide broadband communication services

An Act relative to taxation of equipment used to provide broadband communication services By Representative Haggerty of Woburn, a petition (accompanied by bill, House, No.

What This Bill Does

  • An Act relative to taxation of equipment used to provide broadband communication services By Representative Haggerty of Woburn, a petition (accompanied by bill, House, No.
  • 3119) of Richard M.
  • Haggerty relative to taxation of equipment used to provide broadband communication services.
  • Revenue.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2026-04-02 House

    Accompanied a study order, see H5318

  2. 2026-03-02 House

    Reporting date extended to Wednesday, March 18, 2026

  3. 2026-01-20 House

    Reporting date extended to Friday, February 27, 2026

  4. 2025-10-17 Joint

    Hearing rescheduled to 10/17/2025 from 10:00 AM-10:30 AM in A-2 and Virtual Hearing updated to New End Time

  5. 2025-10-07 Joint

    Hearing scheduled for 10/17/2025 from 10:00 AM-01:00 PM in A-2

  6. 2025-02-27 House

    Referred to the committee on Revenue

  7. 2025-02-27 Senate

    Senate concurred

Official Summary Text

An Act relative to taxation of equipment used to provide broadband communication services
By Representative Haggerty of Woburn, a petition (accompanied by bill, House, No. 3119) of Richard M. Haggerty relative to taxation of equipment used to provide broadband communication services. Revenue.

Current Bill Text

Read the full stored bill text 
×

Bill H.3119

SECTION 1. Section 6 of Chapter 64H of the General Laws,

as amended by Chapter 238, Laws 2024, is hereby further amended by inserting, after subsection (zz), the following new subsection:-

(aaa) Sales of machinery, equipment, or replacement parts thereof, to a communications service provider to be used in the provision of broadband communications services.

For the purposes of this paragraph:

(A) “Machinery, equipment, or replacements parts thereof” includes, but is not limited to, wires, cables, fiber, conduits, antennas, poles, switches, routers, amplifiers, rectifiers, repeaters, receivers, multiplexers, duplexers, transmitters, circuit cards, insulating and protective materials and cases, power equipment, backup power equipment, diagnostic equipment, storage devices, modems, and other general central office or headend equipment, such as channel cards, frames, and cabinets, or equipment used in successor technologies, including items used to monitor, test, maintain, enable, or facilitate qualifying equipment, machinery, software, ancillary components, appurtenances, accessories, or other infrastructure that is used in whole or in part to provide broadband communications services.

(B) “Broadband communications services” means telecommunications service, video programming service, internet access service, or any combination thereof.

(C) “Telecommunications service” means the same as defined in section 1 of this chapter sixty-four H.

(D) “Video programming service” means the sale, offering, transmission, conveyance, or routing of video programming or other video content for purchase by subscribers or customers, regardless of the medium, technology, or method of display and regardless of the payment schedule or storage method used to purchase or access such video programming or video content. The term shall also include, but shall not be limited to, the provision of video programming by a multichannel video programming distributor, as defined in paragraphs (20) and (13) of 47 U.S.C. Section 522, including cable service, as defined in 47 U.S.C. Section 522 and any substantially equivalent successor technology.

(E) “Internet access service” has the same meaning as in Section 1105(5) of the Internet Tax. Freedom Act, 47 United States Code, Section 151, Note.

SECTION 2. This Act shall take effect for sales occurring on and after July 1, 2025.

The information contained in this website is for general information purposes only. The General Court provides this information as a public service and while we endeavor to keep the data accurate and current to the best of our ability, we make no representations or warranties of any kind, express or implied, about the completeness, accuracy, reliability, suitability or availability with respect to the website or the information contained on the website for any purpose. Any reliance you place on such information is therefore strictly at your own risk.

Close