On 19 January 2023, an amendment to the Act taxing the mental health impacts of social media by establishing a tax on the collection of consumer data by commercial data collectors (SD 1711) was introduced in the Massachusetts Senate. The Act imposes a monthly excise tax on the collection of the consumer data of individual Massachusetts consumers by commercial data collectors. The tax is imposed on commercial data collectors at a rate based on the number of consumers a commercial data collector collects data on within the month. Collection of data on 1 million or fewer Massachusetts consumers will be exempt from the tax.
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