Massachusetts 2025-2026 Regular Session

Massachusetts Senate Bill S58

Introduced

2/27/25

Refer

2/27/25

Caption

To promote conservation through oyster shell recycling

Impact

The potential impact of SB 58 on state laws is significant as it revises sections of Chapter 62 and Chapter 63 of the General Laws. Individuals and corporations participating in this program would need to ensure that they maintain documentation of their donations for tax credit eligibility. The new provisions aim to highlight the value of recycling oyster shells, which can be repurposed in various ways to bolster marine habitats and contribute to ecological sustainability efforts.

Summary

Senate Bill 58, also known as 'An Act to Promote Conservation Through Oyster Shell Recycling,' is proposed legislation aimed at encouraging the donation of oyster shells for environmental conservation efforts in Massachusetts. The bill introduces tax credits for both individual taxpayers and corporations that donate oyster shells to specified recycling organizations. Specifically, it offers a $5 credit for each full 5-gallon bucket of oyster shells donated, effectively providing a financial incentive to engage in environmentally beneficial practices.

Contention

Despite the benefits proposed, some points of contention may arise regarding the mechanics of implementing this tax credit. Questions may surface about the trackability of donated shells and how recipient organizations will certify contributions. Moreover, discourse may emerge around the extent to which this bill would draw public resources toward tax credits rather than directly funding conservation projects. Stakeholders, including environmental groups and tax advocates, will likely participate in discussions to assess the intricacies of executing these amendments effectively.

Companion Bills

No companion bills found.

Previously Filed As

MA SB125

Taxation; to establish an income tax credit for oyster shell recycling

MA HB28

Taxation; to establish an income tax credit for oyster shell recycling

MA S305

Promoting entrepreneurship through employee ownership

MA H3985

Relative to promoting the future success of mattress recycling in the Commonwealth

MA S1950

To promote employee ownership

MA H4523

Authorizing the town of Nantucket conservation commission to convey a certain parcel of land situated in the town for purposes of conveyance to the town of Nantucket under the care, custody, management and control of the select board and the town of Nantucket to convey certain land in the town of Nantucket held for open space, passive recreation or conservation purposes to the Nantucket islands land bank for the purposes pursuant to its legislation and/or to the Sconset Trust, Inc. For open space, conservation and passive recreation purposes

MA S614

To promote the future success of mattress recycling in the Commonwealth

MA HB3487

Relating to a deduction from the amount of taxable sales used to calculate the amount of sales and use taxes that the owners of restaurants that participate in an oyster shell recycling program are required to remit to the comptroller of public accounts.

MA S965

Promoting fair and affordable housing

MA HB05014

An Act Adding Oyster Shells To The State's List Of Recyclable Materials.

Similar Bills

No similar bills found.