SECTION 125.
The commissioner of revenue shall issue a report on the use of its authority to add reporting requirements pursuant to section 8 of chapter 62C of the General Laws. The report shall detail and provide an explanation for any changes made to the reporting requirements that differ from those required by the federal government and shall state the financial impact to the commonwealth of such additional reporting requirements. The report shall be filed with the clerks of the senate and house of representatives, the chairs of the joint committee on revenue and the chairs of the senate and house committees on ways and means not later than March 15, 2018.