On July 12, 2013, Massachusetts enacted H.B. 3538
, its Fiscal Year 2014 budget, which includes a delay in the state’s implementation of its FAS 109 deduction. H.B. 3535
, the state’s transportation financing bill, contains provisions necessary to support revenue needs in the budget, including market-based sourcing, a sales tax imposed on computer system design services, and the repeal of the utility corporation classification. On July 2, 2013, the governor returned H.B. 3535 to the legislature
with suggested amendments. The governor has since threatened to veto H.B. 3535 if the bill is returned to him in its original form, though supporters of the bill appear to have sufficient votes to override such a veto.