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.

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.