Creates a Spot Rehabilitation Project framework enabling Spot Blight Project Sponsors-certified community development corporations, qualified nonprofits, redevelopment authorities, or their partnerships-to acquire and rehabilitate small, long-vacant, municipally designated distressed properties, including single-family, small multifamily, and mixed-use/commercial buildings under 10,000 square feet; replaces Housing Board approvals with municipal approval; modifies abutter notice; and authorizes acquisition or leasing of urban-renewal land and conveyance of rehabilitated properties, including to individual residents for residential use. Revises redevelopment law by expanding "decadent" and "sub-standard" area definitions to include spot rehabilitation properties; deeming projects, rather than corporations, to serve a public purpose; permitting sponsors to undertake multiple projects; allowing election to forgo tax exemptions; and treating rehabilitation costs-including financing and a developer fee capped at 20% of combined acquisition and rehabilitation-as operating and maintenance expenses.

Extends brownfields owner/operator liability protections to Spot Blight Project Sponsors that meet specified conditions, including required notifications, site access, reasonable containment and exposure prevention, immediate response to imminent hazards, compliant cleanup, and diligent divestment. Establishes a commission-co-chaired by legislators representing Gateway Municipalities and including appointees of the Governor and the Secretary of Housing and Economic Development, along with architecture, building inspection, housing, fire, rural, community development, and disability representatives-to recommend by December 31, 2026 strategies to improve weak-market housing through standardized code-relief guidance, expedited variances, technology deployment, and targeted use of energy-efficiency, Home Modifications Grants, and elevator and sprinkler funds.

This bill establishes the Downtown Vitality Fund, which is financed by a one percent set-aside of sales tax revenue collected from remote retailers who have no physical presence in Massachusetts. This fund is dedicated to supporting commercial areas by providing grants to downtown district management organizations and offering technical assistance. It prioritizes small business districts in Gateway Cities and low-income areas, while promoting entrepreneurial opportunities for underrepresented communities. The bill also creates the Office of Massachusetts Main Streets, tasked with promoting and revitalizing downtown and commercial districts statewide.This bill creates the MassMakers Portal, an interactive online platform designed as a unified access point for business information and compliance resources. Developed in collaboration with various state agencies, the portal provides resources to simplify the process of establishing and expanding businesses in the Commonwealth through services such as electronic applications, compliance alerts, and technical suppor

In addition, the bill establishes the Supply Mass/Buy Mass program, aiming to bridge the gap between local suppliers and purchasers via a dedicated web portal for MassMade businesses to connect with institutional and commercial buyers, and sets up the Microbusiness and Minority Business Strategy Commission. This commission will recommend strategies to enhance their viability, including fee exemptions. 

Establishes an Office of Outdoor Recreation within the Executive Office of Energy and Environmental Affairs, led by a Director appointed by the Secretary, to develop and implement a strategic plan that promotes the outdoor recreation economy, advances equitable access, coordinates policy and funding across governments, partners with landowners and managers to expand public access and infrastructure, and improves quality of life for residents and visitors; defines "recreational use" as outdoor, nature-based activities and facilities, excluding horse racing and indoor stadiums or gymnasiums.

Empowers the Director to set metrics, secure and distribute funding, serve as the industry's central point of contact, coordinate cross-agency initiatives, hire and manage staff and contractors, engage regional and national networks, build public-private partnerships, and conduct marketing.

Creates the Outdoor Recreation Trust Fund, administered by the Director with approval of the Secretary, as a non-lapsing fund available without further appropriation to issue competitive grants to public and private organizations for programs, projects, and initiatives furthering the office's objectives; authorizes deposits from public, private, and federal sources and investment earnings; and bars year-end deficiencies.

Creates a Downtown Vitality Fund capitalized with 0.75% of "sales tax-regular" receipts (excluding meals, motor vehicles, cigarettes, fuels, alcohol, lodging, car rentals, and other special categories), administered by the Massachusetts Downtown Initiative within the Executive Office of Economic Development and disbursed without further appropriation at the request of the Secretary of Economic Development for grants to establish and sustain district management entities, provide technical assistance, issue multi-year Transformative Development Initiative grants via MassDevelopment, and support municipalities or endorsed third parties to implement local commercial area plans.

Prioritizes small business districts in Gateway Cities and other economically disadvantaged areas, entrepreneurship among underrepresented communities, and cultural identity preservation with anti-displacement goals, and requires locally matched contributions calibrated to market strength.

Requires annual reporting on grants awarded and establishes a Downtown Vitality Advisory Board of at least 15 members appointed by the Secretary to advise on guidelines and grant selections, including representatives of MassDevelopment, the Massachusetts Cultural Council, business improvement and cultural districts, municipal officials, and small business representatives serving underrepresented communities.

Creates the Downtown Vitality Fund-administered by the Massachusetts Downtown Initiative within the Executive Office of Economic Development and capitalized by a dedicated portion of sales tax receipts from remote retailers-to award grants that establish and operate district management entities, deliver technical assistance, make multi-year awards to Transformative Development Initiative communities via MassDevelopment, and fund municipally endorsed local economic development plans, with guidelines prioritizing Gateway Cities, underrepresented entrepreneurs, cultural identity, and local matching.

Establishes the Massachusetts Downtown Initiative within the Office of Business Development with an Executive Director, staffing, and reporting; expands eligible uses of parking revenues to include district management activities; and amends the Business Improvement District law to define "Participating property owner," make participation permanent until discontinuation with renewal procedures, authorize fee caps and minimum thresholds with optional three-year phase-ins and hardship waivers, and require public-charity reporting.

Creates the MassMakers Portal as a one-stop, cross-agency business portal, directing a task force to produce a needs and cost assessment, deliver online accounts, electronic licensing and payments, compliance alerts, toolkits, and Supply Mass/Buy Mass integration, and meet testing milestones for registrations by December 31, 2024 and tax payments by December 31, 2025; and launches Supply Mass/Buy Mass to register MassMade businesses, build a searchable supplier database, host RFPs and networking, and connect local suppliers with institutional and commercial purchasers.

Requires state agencies to consider principal place of business and weight Massachusetts-based businesses in RFP evaluations; directs the Department of Revenue to publish sales and use tax collections by channel beginning in 2026; and establishes a special commission, chaired by the Commissioner of Revenue with university partners, to study using artificial intelligence and other emerging technologies to improve sales and use tax compliance for online and marketplace transactions with safeguards for confidentiality and bias.

Establishes the Downtown Vitality Fund, capitalized with 0.75% of "sales tax-regular" receipts, held by the Executive Office of Economic Development and disbursed without further appropriation at the Secretary's request, and administered by the Downtown Initiative; authorizes grants to establish and sustain district management entities in commercial areas (including business improvement districts, parking benefit districts, and cultural districts), provide technical assistance, support Transformative Development Initiative communities through multi-year grants administered by MassDevelopment, and fund municipal or municipally endorsed third-party implementation of local economic development, small business, and rapid response plans.

Requires grant guidelines that prioritize small business districts in Gateway Cities and other low-income areas, expand entrepreneurship among underrepresented communities, strengthen cultural identity and prevent cultural displacement, and require locally matched contributions scaled to market conditions, and mandates annual reporting on grant activity. Creates a Downtown Vitality Advisory Board of at least 15 appointees-including representatives of MassDevelopment, the Cultural Council, business improvement districts, cultural districts, municipal officials, and small business representatives serving underrepresented communities-to advise on fund activities, grant criteria, and awards and to recommend legislative changes.

Overhauls the urban redevelopment framework by redefining "decadent area," "sub-standard area," and "project," and creating Spot Blight Project Sponsors and Spot Rehabilitation Projects for small vacant, distressed properties; vests project approval with the municipality, authorizes acquisition of publicly assembled redevelopment land, permits subsequent sale or lease (including to individuals for residential use), allows sponsors to forgo tax exemptions, and caps developer fees at 20 percent of acquisition-plus-rehabilitation costs.

Extends environmental liability protections to Spot Blight Project Sponsors-aligned with protections for redevelopment entities-when they meet specified notice, access, containment, response, and divestment conditions.

Raises two statutory dollar amounts from $10,000,000 to $30,000,000 in the income and corporate excise tax codes and expands HD zone reporting to include project-level data on certifications, rents, unit mix, expenditures, tax credits, and timelines. Creates a Commission to recommend strategies to improve housing quality in weak markets, including consistent code-relief guidance, faster variances, and deployment of energy-efficiency and accessibility resources, and adds "neighborhood stabilization" to an existing program purpose.

Increases the Housing Development Incentive Program tax credit cap from $10,000,000 to $30,000,000 and requires detailed reporting on approved housing development zones and certified projects, including addresses, sponsors, certification levels, unit types and rents, qualified expenditures, credit amounts, and completion timelines.

Creates a streamlined spot blight rehabilitation track by defining Spot Rehabilitation Properties and Projects and authorizing approved Spot Blight Project Sponsors-community development corporations, eligible nonprofits, redevelopment authorities, or partnerships thereof-to acquire, rehabilitate, and transfer small vacant distressed properties, with municipal approvals supplanting state-level project approvals. Authorizes these sponsors to buy or lease urban renewal land from public entities; to sell or lease rehabilitated properties, including to individual homebuyers; to undertake multiple projects; and to elect whether to use existing tax exemptions, while treating rehabilitation and financing costs-and a developer fee capped at 20% of acquisition plus rehabilitation-as allowable operating and maintenance expenses. Extends contaminated-site owner/operator liability protections to qualifying sponsors that meet specified acquisition, notice, access, containment, response, and divestment conditions; adds "neighborhood stabilization" to program purposes; and establishes a commission to recommend code and programmatic reforms for rehabilitating housing in weak markets, with a report due December 31, 2021.