SECTION 31.
Item was returned for amendment (Attachment F)
Chapter 62C of the General Laws is hereby amended by striking out section 1, as appearing in the 2006 Official Edition, and inserting in place thereof the following section:-
Section 1. As used in the chapter, the following words shall, unless the context requires otherwise, have the following meanings:-
"Administering agency head", the agency head responsible for administering the applicable state tax credit program.
"Average salary", the total Massachusetts gross salary of a group of Massachusetts employees divided by the number of Massachusetts employees in the group.
"Building contractor", any general contractor, subcontractor or repairman who is engaged in the business of constructing or improving real property.
"Code", the Internal Revenue Code of the United States in effect on July 1, 1983.
"Commissioner", the commissioner of revenue.
"Full-time employee", a person who is employed for consideration for at least 35 hours per week and whose salary is subject to withholding as provided in chapter 62B.
"Materialman", a person primarily engaged in the retail sale of building material, tools and equipment to building contractors for the improvement of real property and authorized by law to file a mechanics lien upon real property for improvements related to the property. For the purposes of this definition, "primarily engaged" shall mean sales of 50 per cent or more of total sales to building contractors.
"Part-time employee", a person who is employed for consideration for less than 35 hours a week and whose salary is subject to withholding as provided in chapter 62B.
"Promoter", a person who, either directly or indirectly, rents, leases or grants a license to use space to any person for the display for sale or for the sale of tangible personal property subject to tax under chapter 64H, at more than 3 shows during the calendar year, or who operates more than 3 shows during the calendar year. For purposes of determining whether 3 shows have been held, the conduct of an activity described in the definition of "Show" on 1 day alone or on a series of up to 7 consecutive days shall be deemed to constitute a single show.
"Show", a flea market, craft show, antique show, coin show, stamp show, comic book show fair and any similar show, whether held regularly or of a temporary nature at which more than 1 vendor displays for sale or sells tangible personal property subject to tax.
"Tax", any tax, excise, interest, penalty, or addition to tax imposed by this chapter or the statutes referred to in section 2.
"Tax credit program", one of the following credits against the state income tax to stimulate economic development and other policy goals: the brownfields tax credit established by subsection (j) of section 6 of chapter 62 and section 38Q of chapter 63; the dairy farmer tax credit established by subsection (o) of section 6 of chapter 62 and section 38Z of chapter 63; the FDA user fees credit established by subsection (n) of section 6 of chapter 62 and section 31M of chapter 63; the film tax credit established by subsection (l) of section 6 of chapter 62 and subsection (b) of section 38X of chapter 63; the historic rehabilitation tax credit established by section 6J of chapter 62 and section 38R of chapter 63; the life sciences investment tax credit established by subsection (m) of section 6 of chapter 62 and section 38U of chapter 63; the low-income housing tax credit established by section 6I of chapter 62 and section 31H of chapter 63; the medical device tax credit established by section 6½ of chapter 62 and section 31L of chapter 63; and the refundable research credit established by subsection (j) of section 38M of chapter 63.