Tax Expenditure Review
Messrs. Eldridge and Montigny, Ms. Jehlen and Mr. Lewis move that the proposed new text be amended by striking sections 7 and 8 in their entirety and inserting in place thereof the following sections: SECTION 7. Chapter 130 of the acts of 2008 is hereby amended by striking out section 49 and inserting in place thereof the following section:- Section 49. The value of any tax incentive award under the life sciences tax incentive program established in subsection (d) of section 5 of chapter 23I of the General Laws that extends beyond December 31, 2023, including carry-forwards of losses or credits, shall be taken into account during the year awarded and the full amount of such tax benefits …
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