Massachusetts S2068 addresses hostile learning environments at higher education institutions by suspending tax exemptions for institutions that fail.
Massachusetts S2068 amends Chapter 180 of the General Laws to establish a process for reviewing complaints of hostile learning environments at higher education institutions. If a complaint is substantiated, the Department of Revenue will suspend the institution's tax exemption for the tax year or years in which the hostile learning environment existed. The bill defines a hostile learning environment as severe or pervasive harassment, abuse, intimidation, humiliation, or stigmatization based on various protected characteristics.
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- Legal Framework
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