MA Gen L ch 55 § 18a (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title VIII - Elections|Chapter 55 - Disclosure and Regulation of Campaign Expenditures and Contributions|Section 18a - Reports of Independent Expenditures

Section 18A. (a) Every individual, group, association, corporation, labor union, political committee or other entity that makes independent expenditures in an aggregate amount exceeding $250 during any calendar year for the express purpose of promoting the election or defeat of a candidate shall file with the director, except as provided in subsection (b), within 7 business days after the goods or services for which the independent expenditure was made are utilized to advocate for the election or defeat of a clearly identified candidate, on a form prescribed by the director, a report stating: (i) the name and address of the individual, group, association, corporation, labor union, political committee or other entity making the expenditure; (ii) the name of the candidate whose election or defeat the expenditure promoted; (iii) the name and address of any person to whom the expenditure was made; (iv) the total amount or value; and (v) the purpose and the date of the expenditure.  (b) In addition to any reports required by subsection (a), any individual, group, association, corporation, labor union, political committee or other entity that makes an independent expenditure in an aggregate amount exceeding $250 after the tenth day, but more than 24 hours before the date of any election, shall file a preliminary report within 24 hours after the goods or services for which the independent expenditure was made are utilized that discloses: (i) the name and address of the individual, group, association, corporation, labor union, political committee or other entity making the expenditure; (ii) the name of the candidate whose election or defeat the expenditure promoted; (iii) the name and address of any person to whom the expenditure was made; and (iv) the purpose and the date of the expenditure.  (c) The reports required by this section shall be filed with the director as provided in section 18C if expenditures are made to promote the election or defeat of any candidate who files with the director. Reports required by this section shall be filed with the city or town clerk if the expenditures are made to promote the election or defeat of any candidate seeking public office at a city or town election who does not file with the director.  (d) For purposes of this section, an ''independent expenditure PAC'' shall be a political committee or other entity that receives contributions to make independent expenditures. An independent expenditure PAC shall organize in accordance with section 5 and file reports in accordance with the schedules in subsections (a) and (b) to disclose expenditures. The reports shall, in addition to disclosing expenditures, disclose contributions received and all campaign finance information required to be disclosed by other political action committees as listed in section 18. The reporting period for the first report filed by an independent expenditure PAC shall commence on the day the independent expenditure PAC was organized and shall be complete through the date of the expenditures disclosed in the report. The reporting period for the next report shall commence on the date following the last date included in the previous report and shall be complete through the date of the expenditures disclosed. An independent expenditure PAC shall also file a year-end report by January 20 of each year the independent expenditure PAC remains in existence and shall file a final report on dissolution. The reporting period for the year-end report shall be cumulative for the calendar year, commencing on January 1 and ending on December 31 of each calendar year. The director shall adopt regulations regarding independent expenditure PACs.  (e) A violation of this section shall be punished by a fine of not more than $5,000 or by imprisonment in a house of correction for not more than 1 year.