Tax Expenditure Review Commission Meeting Agenda

TERC Meeting Agenda - Friday, June 12, 2026, at 11:00 a.m.

In accordance with Sections 18-25 of Chapter 30A of the Massachusetts General Laws and the Governor’s Order suspending certain provisions of the Open Meeting Law, M.G.L Ch. 30A §20, notice is hereby given of a meeting of the Tax Expenditure Review Commission. The meeting will take place as noted below.

Tax Expenditure Review Commission Meeting Friday, June 12, 2026, at 11:00 a.m.

Zoom Meeting
+1-309-205-3325
Meeting ID: 882 1880 4592
Passcode: 217141
(Public will be listen-only)

Meeting Agenda

  • Welcome
  • Approve April 2026 Meeting Minutes
  • Presentation of tax expenditure evaluation ratings, discuss and vote on ratings
    • 1.108 & 2.102 Deferral of Federal Gain Invested in Qualified Opportunity Zones
    • 2.101   Deferral of Tax on Certain Shipping Companies 
    • 2.205   Deduction for Certain Dividends of Cooperatives
    • 2.703   Exemption for Regulated Investment Companies
    • 3.108   Exemption for Certain Precious Metals
    • 3.109   Exemption for Cement Mixers 
    • 1.611 & 2.614 & 3.004 Film Credit, Payroll and Production/Exemption for Sales to Motion Picture Production Companies
  • Discuss next steps

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