Notices of Public Hearing (Published 11/07/2025)

Center for Health Information and Analysis,
957 CMR 9.00

NOTICE OF PUBLIC HEARING

Pursuant to the provisions of M.G.L. c. 12C and in accordance with M.G.L. c. 30A, the Center for Health Information and Analysis (CHIA) will hold a remote public hearing on Thursday, December 4, 2025 at 10:00 A.M. relative to the adoption of amendments to the following regulation:

957 CMR 9.00 – HOSPITAL FINANCIAL DATA REPORTING REQUIREMENTS

957 CMR 9.00 governs reporting requirements for Hospitals, Physician Organizations, and Parent Organizations. The proposed amendments to 957 CMR 9.00 add reporting requirements for entities made subject to CHIA’s reporting requirements by Chapter 343 of the Acts of 2024. The proposed amendments also align the regulation’s penalty language with changes made to M.G.L. c. 12C, § 11 by Chapters 342 and 343 of the Acts of 2024. Finally, the proposed amendments clarify CHIA’s process for providing detailed data reporting specifications to reporting entities.

It is anticipated that entities covered by this regulation will incur no additional administrative costs resulting from the proposed new regulation. The amended regulation will have no fiscal impact on cities and towns and will have no fiscal impact on small businesses.

If you plan to testify at the hearing, CHIA strongly encourages you to register in advance by emailing regulations@chiamass.gov. Individuals may also submit written testimony to the same email address. Please include the name of the regulation in the subject line of your email. All submissions must include the sender’s full name, mailing address, and organization or affiliation (if applicable). Individuals who are unable to submit testimony by email should mail written testimony to the Center for Health Information and Analysis, 501 Boylston Street, Suite 5100, Boston, MA 02116. Written testimony must be submitted by 5:00 P.M. on Monday, December 15, 2025. This notice and copies of the proposed regulations may be viewed on CHIA’s website at www.chiamass.gov/regulations.

To join the remote hearing online, go to: https://us02web.zoom.us/j/88348557040?pwd=e7XL5IpnWKAuEcJpbPb4pgTSB7qd1H.1,
and enter Meeting ID: 883 4855 7040 and Passcode: 911449.

To join the remote hearing by phone, call 1-646-518-9805 or 1-646-558-8656, and enter
Meeting ID: 883 4855 7040 and Password: 911449 when prompted.

957 C.M.R. 9.00
Small Business Impact Statement

(As required by M.G.L. c. 30A §§ 2, 3 & 5) 

In order to accurately predict the impact the adoption, amendment, or repeal of a regulation will have on small businesses, the promulgating authority must conduct a thorough analysis that not only considers the potential effects of the action but also quantifies the costs, if any, associated with each. The questions below are designed to aid promulgating authorities in conducting their analysis. 

 Agency Submitting Regulation: Center for Health Information and Analysis (“CHIA”).

 Subject Matter of Regulation: Provider Financial Data Reporting; Monetary Penalties.

Regulation No: 957 C.M.R. 9.00.  

Statutory Authority: M.G.L. c. 12C. 

Other Agencies Affected: None.  

Other Regulations That May Duplicate or Conflict with the Regulation: None. 

Describe the Scope and Objectives of the Regulation: 957 CMR 9.00 governs reporting requirements for Hospitals, Physician Organizations, and Parent Organizations. The proposed amendments to 957 CMR 9.00 add reporting requirements for entities made subject to CHIA’s reporting requirements by Chapter 343 of the Acts of 2024. The proposed amendments also align the regulation’s penalty language with changes made to M.G.L. c. 12C, § 11 by Chapters 342 and 343 of the Acts of 2024. Finally, the proposed amendments clarify CHIA’s process for providing detailed data reporting specifications to reporting entities.  

Business Industry(ies) Affected by the Regulation: Health care 

Types of Businesses Included in the Industry(ies): Hospitals, Physician Organizations, Parent Organizations, and Affiliated Entities of those organizations who are required to submit data to CHIA pursuant to M.G.L. c. 12C, § 11, as amended by Chapter 343 of the Acts of 2024.  

Total Number of Small Businesses Included in the Regulated Industry(ies) Please see the attached guidance documents for assistance determining the total number of small businesses: None. 

Number of Small Businesses Potentially Subject to the Proposed Regulation: None 

Effective Date Used In Cost Estimate: October 24, 2025 

• Estimate of the Number of Small Businesses Impacted by the Regulation:

  None

• Will small businesses have to create, file, or issue additional reports?

  No.

• Will small businesses have to implement additional recordkeeping procedures?

  No.

• Will small businesses have to provide additional administrative oversight?

  No.

• Will small businesses have to hire additional employees in order to comply with the proposed regulation?

  No.

• Does compliance with the regulation require small businesses to hire other professionals (e.g. a lawyer, accountant, engineer, etc.)?

  No.

• Does the regulation require small businesses to purchase a product or make any other capital investments in order to comply with the regulation?

  No.

• Are performance standards more appropriate than design/operational standards to accomplish the regulatory objective?

  
  (Performance standards express requirements in terms of outcomes, giving the regulated party flexibility to achieve regulatory objectives and design/operational standards specify exactly what actions regulated parties must take.)

  No. The proposed regulations create uniform data reporting standards for each entity in a given category of data submitter to ensure Massachusetts has consistent, comprehensive health care databases.

• Do any other regulations duplicate or conflict with the proposed regulation?

  No.

• Does the regulation require small businesses to cooperate with audits, inspections or other regulatory enforcement activities?

  No.

• Does the regulation require small businesses to provide educational services to keep up to date with regulatory requirements?

  No.
  

• Is the regulation likely to deter the formation of small businesses in Massachusetts?

  No.

• Is the regulation likely to encourage the formation of small businesses in Massachusetts?

  No.

• Does the regulation provide for less stringent compliance or reporting requirements for small businesses?

  No.

• Does the regulation establish less stringent schedules or deadlines for compliance or reporting requirements for small businesses?

  No.

• Did the agency consolidate or simplify compliance or reporting requirements for small businesses?

  No.

• Can performance standards for small businesses replace design or operational standards without hindering delivery of the regulatory objective?

  No. The proposed regulations create uniform data reporting standards for each entity in a given category of data submitter to ensure Massachusetts has consistent, comprehensive health care databases.

• Are there alternative regulatory methods that would minimize the adverse impact on small businesses?

  No.

• Were any small businesses or small business organizations contacted during the preparation of this document? If so, please describe.

  No.

Massachusetts Gaming Commission
205 CMR 141.00, 152.00, 247.00 & 248.00

NOTICE OF PUBLIC HEARING

Notice is hereby provided that in accordance with G.L. c. 30A § 2, the Massachusetts Gaming Commission (“Commission”) will convene a public hearing for purposes of gathering comments, ideas, and information relative to the proposed adoption of regulations. The regulations were promulgated pursuant to G.L. c. 23N § 4, and G.L. c. 23K §§ 4 and 5, as part of the Commission’s regulatory process, and concern the following regulations: 

205 CMR 141.06: Notice to the Commission of Changes

This section is amended by the Commission to clarify when and how communication between surveillance and security should be documented by gaming licensees.

205 CMR 152.03: Criteria for Exclusion

The proposed language is meant to address underage sport betting. Under the proposed changes, in determining whether the potential of injurious threat to the interests of the Commonwealth exists in accordance with 205 CMR 152.03(1)(e), the Investigations and Enforcement Bureau may consider two new criteria for the exclusion of an individual.

205 CMR 247.07: Acceptance of Sports Wagers

This section is amended by the Commission to clarify when and how communication between surveillance and security should be documented by gaming licensees.

205 CMR 248.10: Account Deposits

This section is being amended by the Commission to strike the language in the regulatory section that specifically permits the use of “digital, crypto and virtual currencies converted to cash.”

Scheduled hearing date and time: Tuesday, November 18, 2025, at 9:30 AM EST

Pursuant to chapter 2 of the session acts of 2025, Governor Healey extended a limited relief from certain provisions of the Open Meeting Law to protect the health and safety of the public and individuals interested in attending public meetings during the global Coronavirus pandemic. In keeping with the guidance provided, the Commission will conduct this hearing utilizing remote collaboration technology.

CONFERENCE CALL NUMBER: 1-646-741-5292
PARTICIPANT CODE: 111 691 4799

A complete copy of the draft regulations referenced above may be downloaded by visiting www.massgaming.com, clicking on ‘Regulations and Compliance’ and selecting the ‘Proposed Rulemaking’ Section. Anyone wishing to offer comments can email Autumn.Birarelli@massgaming.gov and request the virtual hearing link to appear and speak. Alternatively, written comments may also be submitted to the same email address with ‘Regulation Comment’ in the subject line. Comments must be received by 5:00 PM EST on November 17, 2025. Additionally, please find the Small Business Impact Statements in accordance with M.G.L. c. 30A, § 2 attached. 

205 CMR 141.00, 152.00, 247.00 & 248.00
Small Business Impact Statement

(As required by M.G.L. c. 30A §§ 2, 3 & 5) 

The Massachusetts Gaming Commission (“Commission”) hereby files this small business impact statement in accordance with G.L. c. 30A, §2 relative to the proposed amendment in 205 CMR 141.00: Surveillance of the gaming establishment, specifically, 205 CMR 141.06: Notice to the Commission of Changes; notice of which was filed this day with the Secretary of the Commonwealth. The regulation was developed as part of the process of promulgating regulations governing the operation of gaming establishments in the Commonwealth. The amendment updates the surveillance of the gaming establishment to create two clearly defined sections for notification and to clarify the reporting requirement between departments. This regulation amendment is authorized by M.G.L. c. 23K, §§ 4(28), 4(37) and 5(a)(9).

The amendment applies directly to gaming licensees. Accordingly, the amendment is unlikely to have an impact on small businesses. In accordance with G.L. c.30A, §2, the Commission offers the following responses:

• Estimate of the Number of Small Businesses Impacted by the Regulation:

  There are no small businesses that the Commission anticipates will be impacted by the amendment as it applies solely to gaming licensees.

• State the projected reporting, recordkeeping and other administrative costs required for compliance with the proposed regulation:

  There are no projected reporting, recordkeeping or administrative costs created by the regulation that would affect small businesses as the amendment applies solely to gaming licensees.

• State the appropriateness of performance standards versus design standards:

  As a general matter, the proposed amendment requires design standards that ensure adequate surveillance coverage of the casino and comply with best practices within the industry.

• Identify regulations of the promulgating agency, or of another agency or department of the commonwealth, which may duplicate or conflict with the proposed regulation:

  There are no conflicting regulations in 205 CMR, and the Commission is unaware of any conflicting or duplicating regulations of any other agency or department of the Commonwealth.

• State whether the proposed regulation is likely to deter or encourage the formation of new businesses in the commonwealth:

  The amendment updates the regulation pertaining to the surveillance operations of gaming establishments and therefore is not likely to deter or encourage the formation of new businesses in the Commonwealth.

205 CMR 141.00, 152.00, 247.00 & 248.00
Small Business Impact Statement

(As required by M.G.L. c. 30A §§ 2, 3 & 5) 

The Massachusetts Gaming Commission (“Commission”) hereby files this small business impact statement in accordance with G.L. c. 30A, §2 relative to the proposed amendments to 205 CMR 152.00: Individuals excluded from gaming and sports wagering, specifically, 205 CMR 152.03: Criteria for Exclusion, notice of which was filed with the Secretary of the Commonwealth. The amendment was developed as part of the process of promulgating regulations governing sports wagering in the Commonwealth. This regulation is authorized by G.L. c. 23N, §§4(b), d(1) and (i).

The amendment applies directly to individuals participating in sports wagering in the Commonwealth. Accordingly, the proposed regulation is not likely to have a negative impact on small businesses. In accordance with G.L. c. 30A, § 2, the Commission offers the following responses:

• Estimate of the Number of Small Businesses Impacted by the Regulation:

  It is unlikely that the proposed regulation changes would impact small businesses.

• State the projected reporting, recordkeeping and other administrative costs required for compliance with the proposed regulation:

  Projected reporting, recordkeeping and other administrative costs are unlikely to change in any material way for compliance with the proposed regulation amendment.

• State the appropriateness of performance standards versus design standards:

  The amendment establishes design standards to define patron responsibilities and enforce age restrictions for sports wagering in Massachusetts. These standards also empower the Investigation and Enforcement Bureau to take appropriate action against individuals involved in cases of suspected or confirmed underage activity.

• Identify regulations of the promulgating agency, or of another agency or department of the commonwealth, which may duplicate or conflict with the proposed regulation:

  There are no conflicting regulations in 205 CMR, and the Commission is unaware of any conflicting or duplicating regulations of any other agency or department of the Commonwealth.

• State whether the proposed regulation is likely to deter or encourage the formation of new businesses in the commonwealth:

  This amendment will most likely not affect small businesses in an administrative capacity and is unlikely to deter or encourage the formation of new businesses in the Commonwealth at this time.

205 CMR 141.00, 152.00, 247.00 & 248.00
Small Business Impact Statement

(As required by M.G.L. c. 30A §§ 2, 3 & 5) 

The Massachusetts Gaming Commission (“Commission”) hereby files this Small Business Impact Statement in accordance with G.L. c. 30A, §2, relative to the proposed amendment of 205 CMR 247 UNIFORM STANDARDS OF SPORTS WAGERING specifically 205 CMR 247.07(5) Acceptance of Sports Wagers.

This regulation was promulgated as part of the process of promulgating regulations governing sports wagering in the Commonwealth, and is primarily governed by G.L. c. 23N, §4. This regulation governs the process surrounding the acceptance of sports wagers by sports wagering operators.

The regulation applies to sports wagering operators. Accordingly, this regulation is unlikely to have an impact on small businesses. Under G.L. c.30A, §2, the Commission offers the following responses to the statutory questions:

• Estimate of the Number of Small Businesses Impacted by the Regulation:

  This regulation is unlikely to have an impact on small businesses.

• State the projected reporting, recordkeeping and other administrative costs required for compliance with the proposed regulation:

  There are no projected reporting, recordkeeping, or other administrative costs required for small businesses to comply with this regulation.

• State the appropriateness of performance standards versus design standards:

  No standards applicable to small businesses are set forth. Provided standards are performance standards.

• Identify regulations of the promulgating agency, or of another agency or department of the commonwealth, which may duplicate or conflict with the proposed regulation:

  There are no conflicting regulations in 205 CMR, and the Commission is unaware of any conflicting or duplicating regulations of any other agency or department of the Commonwealth.

• State whether the proposed regulation is likely to deter or encourage the formation of new businesses in the commonwealth:

  This amendment is unlikely to have any impact on the formation of new businesses in the Commonwealth.

Executive Office of Health and Human Services
101 CMR 349.00

NOTICE OF PUBLIC HEARING

Under the authority of M.G.L. c. 118E and in accordance with M.G.L. c. 30A, the Executive Office of Health and Human Services (EOHHS) will hold a remote public hearing on Friday, November 14, 2025, at 10:00 a.m. relative to the adoption of amendments to the following regulation.

101 CMR 349.00: Rates for Early Intervention Program Services

The proposed regulation contains rates effective for dates of service on or after July 1, 2026. There is no fiscal impact on cities and towns.

101 CMR 349.00 governs rates of payment to be used by all governmental units making payments to eligible providers for Early Intervention program services provided to publicly assisted clients.

Services with rates established by this regulation are purchased by the Department of Public Health (DPH) and MassHealth (MH). Pursuant to M.G.L. Chapter 118E, Section 13D (f/k/a Chapter 257 of the Acts of 2008), EOHHS is required to establish by regulation and biennially review the rates to be paid by governmental units for social service programs, which includes Early Intervention program services. In accordance with this requirement, the rates for Early Intervention program services are being updated to include an increase by a cost adjustment factor (CAF) of 2.37%. The CAF is based on Global Insight’s spring 2025 cost projections data, at the baseline level. The CAF is prospective and calculated from FY26, quarter 4, and projects through the prospective period of CY26 and CY27. In addition to the CAF, the proposed rates incorporate staff salaries benchmarked to the most recent, May 2024, Bureau of Labor Statistics at the 53rd percentile. The occupancy expenses are benchmarked to the FY24 Uniform Financial Statements and Independent Auditor’s Report (UFR), and the other programmatic expenses are based on the purchasers’ recommendation and/or the prior benchmark inclusive of previous CAFs. The administrative allocation is benchmarked to 12% and the tax and fringe rate has been benchmarked to 24.97%. This benchmark is derived from the MA Comptroller’s FY25 approved rate less terminal leave and retirement.

The total estimated FY27 annualized fiscal impact of the proposed amendment is $6.14 million (based upon FY25 spending of $64.9M). The estimated fiscal impact to MassHealth is $2.97 million and the estimated fiscal impact to DPH is $3.17 million. These amendments represent an increase of approximately 9.46% over FY25 spending. The increases to DPH spending will be covered through the Chapter 257 Reserve Account. 

To register to testify at the hearing and to get instructions on how to join the hearing online, go to www.mass.gov/info-details/executive-office-of-health-and-human-services-public-hearings. To join the hearing by phone, call (646) 558-8656 and enter meeting ID 935 397 8200# when prompted.

You may also submit written testimony instead of, or in addition to, live testimony. To submit written testimony, please email your testimony to ehs-regulations@mass.gov as an attached Word or PDF document or as text within the body of the email with the name of the regulation in the subject line. All written testimony must include the sender’s full name, mailing address, and organization or affiliation, if any. Individuals who are unable to submit testimony by email should mail written testimony to EOHHS, c/o D. Briggs, 100 Hancock Street, 6th Floor, Quincy, MA 02171. Written testimony will be accepted through 5:00 p.m. on Friday, November 14, 2025. EOHHS specifically invites comments as to how the amendments may affect beneficiary access to care for MassHealth-covered services.

To review the current draft of the proposed regulation, go to www.mass.gov/info-details/executive-office-of-health-and-human-services-public-hearings or request a copy in writing from MassHealth Publications, 100 Hancock Street, 6th Floor, Quincy, MA 02171. To view or download related supporting materials, go to www.mass.gov/info-details/proposed-regulations-supporting-materials

 Special accommodation requests may be directed to the Disability Accommodations Ombudsman by email at ADAAccommodations@mass.gov or by phone at (617) 847- 3468 (TTY: (617) 847-3788 for people who are deaf, hard of hearing, or speech disabled). Please allow two weeks to schedule sign language interpreters.

EOHHS may adopt a revised version of the proposed regulation taking into account relevant comments and any other practical alternatives that come to its attention. 

In case of inclement weather or other emergency, hearing cancellation announcements will be posted on the MassHealth website at www.mass.gov/info-details/executive-office-of-health-and-human-services-public-hearings. 

October 24, 2025  

CMR No: 101 CMR 349.00: Rates for Early Intervention Program Services
Small Business Impact Statement

(As required by M.G.L. c. 30A §§ 2, 3 & 5) 

• Estimate of the Number of Small Businesses Impacted by the Regulation:

  64

• Will small businesses have to create, file, or issue additional reports?

  No. Small businesses will not have to create, file, or issue additional reports as a result of the proposed amendments to this regulation.

• Will small businesses have to implement additional recordkeeping procedures?

  No. Small businesses will not have additional responsibilities to keep records as a result of the proposed amendments to this regulation.

• Will small businesses have to provide additional administrative oversight?

  No. Small businesses are not required by this regulation to provide additional administrative oversight as a result of the proposed amendments to this regulation.

• Will small businesses have to hire additional employees in order to comply with the proposed regulation?

  No. This regulation does not require small businesses to hire additional employees to remain in compliance.

• Does compliance with the regulation require small businesses to hire other professionals (e.g. a lawyer, accountant, engineer, etc.)?

  No. Small businesses are not required by this regulation to hire other professionals.

• Does the regulation require small businesses to purchase a product or make any other capital investments in order to comply with the regulation?

  No. This regulation does not require small businesses to purchase any particular product or make any capital investments.

• Are performance standards more appropriate than design/operational standards to accomplish the regulatory objective?

  
  (Performance standards express requirements in terms of outcomes, giving the regulated party flexibility to achieve regulatory objectives and design/operational standards specify exactly what actions regulated parties must take.)

  No. The regulation is required by statute under M.G.L. Chapter 118E, Section 13D and establishes the specific rates to be paid by governmental units for social service programs.

• Do any other regulations duplicate or conflict with the proposed regulation?

  No regulations duplicate or conflict with this regulation.

• Does the regulation require small businesses to cooperate with audits, inspections or other regulatory enforcement activities?

  Yes, the regulation requires that providers periodically provide cost data to enable EOHHS to develop rates that are reasonable and adequate to meet the costs incurred by providers in providing services with rates governed by this regulation. The requirement to report cost data is applied uniformly to enable EOHHS to timely develop accurate rates that reflect cost data from all providers.

• Does the regulation require small businesses to provide educational services to keep up to date with regulatory requirements?

  No. This regulation does not require small businesses to provide educational services to keep up to date with the regulatory requirements.
  

• Is the regulation likely to deter the formation of small businesses in Massachusetts?

  No. The regulation is not likely to deter or encourage the formation of small businesses in Massachusetts as this regulation establishes rates by which providers of certain social service programs are to be paid when purchased by governmental units.

• Is the regulation likely to encourage the formation of small businesses in Massachusetts?

  No. The regulation is not likely to deter or encourage the formation of small businesses in Massachusetts as this regulation establishes rates by which providers of certain social service programs are to be paid when purchased by governmental units.

• Can the regulation provide for less stringent compliance or reporting requirements for small businesses?

  No. The regulation contains requirements to report cost data to CHIA to enable EOHHS to develop rates for the social service programs governed by this regulation. This cost reporting requirement is applied uniformly to all providers to enable EOHHS to develop accurate rates that reflect cost data from all providers.

• Can the regulation establish less stringent schedules or deadlines for compliance or reporting requirements for small businesses?

  No. The regulation contains requirements to periodically provide cost data to CHIA to enable EOHHS to develop future rates for the social service programs governed by this regulation. The time frame for cost reporting is applied uniformly to all providers to enable EOHHS to timely develop accurate rates that reflect cost data from all providers.

• Can the compliance or reporting requirements be consolidated or simplified for small businesses?

  No. This regulation does not consolidate or simplify compliance or reporting requirements for small businesses. The proposed amendments only update the rates to be paid by governmental units for certain social service programs, and as required by statute.

• Can performance standards for small businesses replace design or operational standards?

  No. This regulation satisfies EOHHS statutory obligation under M.G.L. Chapter 118E, Section 13D to establish, by regulation, the rates to be paid by governmental units to providers of certain social service program services.

• Are there alternative regulatory methods that would minimize the adverse impact on small businesses?

  No. The regulation does not have an adverse impact on small businesses. The regulation establishes uniform rates to be paid by governmental units to providers of certain social service programs, and as required by statute

Department of Revenue
830 CMR 62.00

NOTICE OF PUBLIC HEARING

The Department of Revenue (“DOR”) is holding this public hearing remotely. Details and instructions for participating and testifying remotely (such as through a phone line or online connection) at the remote public hearing will be published online at https://www.mass.gov/service-details/public-hearings-dor and are included in this notice below. If you plan to testify at the remote hearing, DOR strongly encourages you to register in advance; see below for instructions. DOR encourages you to submit written testimony in addition to, or instead of, providing testimony at the hearing; see below for instructions. Additionally, requests for copies of the proposed regulation will not be accepted in person. Details for obtaining copies of the proposed regulation are set forth below.

Join Zoom Meeting https://us02web.zoom.us/j/81929671893?pwd=uRg8qP2YfcFqvC9BAaPAThrqvTuEBZ.1

Meeting ID: 819 2967 1893
Passcode: 055848

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Pursuant to the provisions of General Laws Chapter 14, Section 6(1), Chapter 30A, Section 2, and Chapter 62C, Section 3, the Commissioner will hold a public hearing on the following proposed regulations:

830 CMR 62.6X.1: Offshore Wind Jobs Credit
830 CMR 62.6X.2: Offshore Wind Capital Investment Credit

Scheduled Hearing Date: Wednesday, December 10, 2025, at 11:00 a.m.

Subject Matter: The proposed regulations explain tax credits allowed under the Offshore Wind Industry Investment Program, administered by the Massachusetts Clean Energy Center. 830 CMR 62.6X.1 explains the calculation of the Offshore Wind Jobs Credit allowed to eligible taxpayers that commit to the creation of not less than 50 net new permanent full-time employees in the Commonwealth to support offshore wind turbine projects, codified at M.G.L. c. 62, § 6(bb), M.G.L. c. 63, § 38LL and M.G.L. c. 23J, § 8A. 830 CMR 62.6X.2 explains the calculation of the Offshore Wind Capital Investment Credit allowed to eligible taxpayers for certain capital investments in offshore wind facilities, codified at M.G.L. c. 62, § 6(cc), M.G.L. c. 63, § 38MM and M.G.L. c. 23J, § 8A. 

Information: Individuals who notify DOR of their intent to testify at the hearing will be afforded an earlier opportunity to speak. Speakers are strongly encouraged to notify DOR of their intention to testify at the hearing by emailing their full name, mailing address and organization or affiliation, if any to RulesandRegs@dor.state.ma.us by December 9, 2025.

Individuals may also submit written testimony by emailing the Rulings and Regulations Bureau at RulesandRegs@dor.state.ma.us. 

Please submit electronic testimony as an attached Word document or as text within the body of the email with the name of the regulation in the subject line. All submissions must include the sender’s full name, mailing address, and organization or affiliation, if any. Individuals who are unable to submit testimony by email should mail written testimony to the Rulings and Regulations Bureau, Post Office Box 9566, Boston, Massachusetts 02114-9566. Written testimony must be submitted by 5:00 p.m. on December 10, 2025. 

Copies of the proposed regulation will be sent electronically via e-mail to practitioners who are on the Rulings and Regulations Bureau's e-mail list. In addition the proposed regulation is posted on the Department of Revenue's Web site at: https://www.mass.gov/info-details/proposed-regulations-dor.

Geoffrey E. Snyder
Commissioner of Revenue 

CMR No: 830 CMR 62.6X.1: Offshore Wind Jobs Credit and
830 CMR 62.6X.2: Offshore Wind Capital Investment Credit
Small Business Impact Statement

(As required by M.G.L. c. 30A §§ 2, 3 & 5) 

830 CMR 62.6X.1 explains the calculation of the Offshore Wind Jobs Credit allowed to eligible taxpayers that commit to the creation of not less than 50 net new permanent full-time employees in the Commonwealth to support offshore wind turbine projects, codified at M.G.L. c. 62, § 6(bb), M.G.L. c. 63, § 38LL and M.G.L. c. 23J, § 8A. 830 CMR 62.6X.2 explains the calculation of the Offshore Wind Capital Investment Credit allowed to eligible taxpayers for certain capital investments in offshore wind facilities, codified at M.G.L. c. 62, § 6(cc), M.G.L. c. 63, § 38MM and M.G.L. c. 23J, § 8A. There are no small businesses impacted by these proposed regulations. No projected reporting, record keeping, or other administrative costs directed at small businesses have been identified as required for compliance with the proposed regulation amendment. Additionally, the proposed regulation amendment does not contain design or performance standards directed at small businesses and does not duplicate or conflict with other regulations of DOR. DOR has not identified any regulations of other agencies that conflict with this proposed regulation amendment. And finally, the proposed regulation amendment is likely to neither deter nor encourage the formation of new businesses, small or otherwise, in the Commonwealth.

Department of Revenue
830 CMR 62B.00

NOTICE OF PUBLIC HEARING

The Department of Revenue (“DOR”) is holding this public hearing remotely. Details and instructions for participating and testifying remotely (such as through a phone line or online connection) at the remote public hearing will be published online at https://www.mass.gov/service-details/public-hearings-dor and are included in this notice below. If you plan to testify at the remote hearing, DOR strongly encourages you to register in advance; see below for instructions. DOR encourages you to submit written testimony in addition to, or instead of, providing testimony at the hearing; see below for instructions. Additionally, requests for copies of the proposed regulation will not be accepted in person. Details for obtaining copies of the proposed regulation are set forth below.

Join Zoom Meeting https://us02web.zoom.us/j/85157723184?pwd=vjBmscJP6pXm7dMVYS55iuEzO3crrB.1

Meeting ID: 851 5772 3184
Passcode: 603862

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Pursuant to the provisions of General Laws Chapter 14, Section 6(1), Chapter 30A, Section 2, and Chapter 62C, Section 3, the Commissioner will hold a public hearing on the following proposed regulations:

830 CMR 62B.2.1: Withholding of Taxes on Wages and Other Payments
830 CMR 62B.2.3: Motion Picture Production Company Withholding

Scheduled Hearing Date: Wednesday, December 10, 2025, at 1:00 p.m.

Subject Matter: 830 CMR 62B.2.1 explains the requirements of employers and other persons to withhold the Massachusetts income tax on wages and payments, as required by M.G.L. c. 62B, §§ 1 through 12. The proposed regulation contains revisions to incorporate the 4% surtax on income over a certain threshold. Specifically, the proposed regulation provides that withholding agents must withhold the 4% surtax from payments made to certain individual performers where the aggregate amount of such payments in a given year exceeds the surtax threshold for that year. In addition, the proposed regulation clarifies that the amount of tax to withhold is determined based on the calculation methods or tables, as applicable, provided by the Commissioner.

830 CMR 62B.2.3 establishes and explains the requirements of motion picture production companies to withhold Massachusetts personal income tax on payments to entities that provide services (referred to in the regulation as “independent contractors” and “loan-outs”) for the production of a motion picture in Massachusetts. The proposed regulation contains revisions to incorporate the 4% surtax. Specifically, the proposed regulation provides that motion picture production companies must withhold the 4% surtax from payments made to independent contractors and loan-outs for the production of a motion picture where the annual aggregate amount of such payments exceeds the surtax’s threshold. The proposed regulation also revises several examples to incorporate the implications of withholding the surtax when determining the amount of the motion picture production company credit a production company can claim. 

Information:  Individuals who notify DOR of their intent to testify at the hearing will be afforded an earlier opportunity to speak. Speakers are strongly encouraged to notify DOR of their intention to testify at the hearing by emailing their full name, mailing address and organization or affiliation, if any to RulesandRegs@dor.state.ma.us by December 9, 2025. 

Individuals may also submit written testimony by emailing the Rulings and Regulations Bureau at RulesandRegs@dor.state.ma.us. 

Please submit electronic testimony as an attached Word document or as text within the body of the email with the name of the regulation in the subject line. All submissions must include the sender’s full name, mailing address, and organization or affiliation, if any. Individuals who are unable to submit testimony by email should mail written testimony to the Rulings and Regulations Bureau, Post Office Box 9566, Boston, Massachusetts 02114-9566. Written testimony must be submitted by 5:00 p.m. on December 10, 2025. 

Copies of the proposed regulation will be sent electronically via e-mail to practitioners who are on the Rulings and Regulations Bureau's e-mail list. In addition the proposed regulation is posted on the Department of Revenue's Web site at: https://www.mass.gov/info-details/proposed-regulations-dor.

Geoffrey E. Snyder
Commissioner of Revenue 

CMR No: 830 CMR 62B.2.1: Withholding of Taxes on Wages and Other Payments and
830 CMR 62B.2.3: Motion Picture Production Company Withholding
Small Business Impact Statement

(As required by M.G.L. c. 30A §§ 2, 3 & 5) 

830 CMR 62B.2.1 explains the requirements of employers and other persons to withhold the Massachusetts income tax on wages and payments, as required by M.G.L. c. 62B, §§ 1 through 12.

830 CMR 62B.2.3 establishes and explains the requirements of motion picture production companies to withhold Massachusetts personal income tax on payments to entities that provide services (referred to in the regulation as “independent contractors” and “loan-outs”) for the production of a motion picture in Massachusetts. 

For each regulation, the Department estimated there are 1,004,464 small businesses that may be impacted by these proposed regulations. No projected reporting, record keeping, or other administrative costs directed at small businesses have been identified as required for compliance with the proposed regulation amendment. Additionally, the proposed regulation amendment does not contain design or performance standards directed at small businesses and does not duplicate or conflict with other regulations of DOR. DOR has not identified any regulations of other agencies that conflict with this proposed regulation amendment. And finally, the proposed regulation amendment is likely to neither deter nor encourage the formation of new businesses, small or otherwise, in the Commonwealth.