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H3240 • 2025

An Act relative to shopping malls

An Act relative to shopping malls

Taxes
Active

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

Sponsor
Adam J. Scanlon
Last action
2026-02-12
Official status
Accompanied a study order, see H5068
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 shopping malls

An Act relative to shopping malls By Representative Scanlon of North Attleborough, a petition (accompanied by bill, House, No.

What This Bill Does

  • An Act relative to shopping malls By Representative Scanlon of North Attleborough, a petition (accompanied by bill, House, No.
  • 3240) of Adam J.
  • Scanlon for legislation to establish a local option tax on owners of certain shopping malls.
  • 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. 2026-02-12 House

    Accompanied a study order, see H5068

  2. 2025-07-01 Joint

    Hearing scheduled for 07/15/2025 from 10:00 AM-01:00 PM in A-1

  3. 2025-02-27 House

    Referred to the committee on Revenue

  4. 2025-02-27 Senate

    Senate concurred

Official Summary Text

An Act relative to shopping malls
By Representative Scanlon of North Attleborough, a petition (accompanied by bill, House, No. 3240) of Adam J. Scanlon for legislation to establish a local option tax on owners of certain shopping malls. Revenue.

Current Bill Text

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Bill H.3240

Chapter 59 of the General Laws is hereby amended by inserting after Section 5O the following section:-

Section 5P. (a) For the purposes of this section, the following term shall, unless the context clearly requires otherwise, have the following meanings:

“Enclosed shopping mall”, an enclosed indoor center containing common areas, retail businesses, service businesses and other commercial spaces.

(b) A municipality that accepts this section in the manner provided in section 4 of chapter 4 may levy a tax on the owner of an enclosed shopping mall, at a rate to be determined by the municipality, if the shopping mall: (i) has less than a 67 per cent occupancy rate for its available retail spaces for a continuous period of at least 9 months; and (ii) does not convert at least a certain proportion of its property, to be determined by the municipality, to other uses, to be determined by the municipality, for lease or sale.

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