Public Hearing Notice  Notice of Public Hearing and Comment Period for Proposed New Regulation: Live Theater Tax Credit

Notice is hereby given in accordance with Massachusetts General Laws chapter 30A that the Executive Office of Economic Development (“EOED”) will hold a public hearing and comment period relative to the adoption of a new regulation, 400 CMR 10.00, entitled “Live Theater Tax Credit” (“Regulation”).

Section 3M of Chapter 23A of the Massachusetts General Laws (“Authorizing Statute”) establishes a live theater tax credit program for the purpose of supporting the expansion of eligible theater productions and assisting in the development of long run show development and growth within the Commonwealth. The Authorizing State requires the promulgation of the Regulation that sets forth the procedures to establish eligibility and claim the live theater tax credit. Accordingly, EOED will hold a public hearing and comment period to accept public comments on the Regulation. 

A virtual public hearing will be conducted on the proposed Regulation.

LOCATION:  Virtual Hearing via Zoom, https://us06web.zoom.us/j/89658253378?pwd=AnW6Nxb6Eo2nSXBkasgOSXhvSGbVFz.1 

DATE:            Tuesday, May 13, 2025 at 10:00 am

Verbal testimony will be accepted at the hearing. Written comments will be accepted from April 14, 2025 until 5:00 pm on May 13, 2025 and may be submitted via email to livetheatercredit@mass.gov or mailed to: Robert McGovern, Executive Office of Economic Development, 1 Ashburton Place, Room 2101, Boston, MA 02108.  Copies of the proposed regulations may be obtained from the EOED website.

By Yvonne Hao
Secretary of the Executive Office of Economic Development