Massachusetts 2023-2024 Regular Session

Massachusetts House Bill H2811 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	1 of 2
2	2	HOUSE DOCKET, NO. 3916 FILED ON: 1/20/2023
3	3	HOUSE . . . . . . . . . . . . . . . No. 2811
4	4	The Commonwealth of Massachusetts
5	5	_________________
6	6	PRESENTED BY:
7	7	Carlos González and Michael J. Moran
8	8	_________________
9	9	To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
10	10	Court assembled:
11	11	The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:
12	12	An Act to establish the micro business employee training and workforce development program.
13	13	_______________
14	14	PETITION OF:
15	15	NAME:DISTRICT/ADDRESS :DATE ADDED:Carlos González10th Hampden1/18/2023Michael J. Moran18th Suffolk1/20/2023Bud L. Williams11th Hampden1/20/2023Sean Garballey23rd Middlesex1/20/2023Carmine Lawrence Gentile13th Middlesex1/25/2023Russell E. Holmes6th Suffolk1/25/2023James C. Arena-DeRosa8th Middlesex1/25/2023Kip A. Diggs2nd Barnstable1/26/2023Frank A. Moran17th Essex1/26/2023Angelo J. Puppolo, Jr.12th Hampden1/26/2023Susannah M. Whipps2nd Franklin1/26/2023John Barrett, III1st Berkshire1/26/2023Lindsay N. Sabadosa1st Hampshire1/26/2023Tram T. Nguyen18th Essex1/27/2023James K. Hawkins2nd Bristol1/27/2023Sal N. DiDomenicoMiddlesex and Suffolk2/2/2023Tackey Chan2nd Norfolk2/2/2023Adrian C. Madaro1st Suffolk2/6/2023 2 of 2
16	16	Michelle M. DuBois10th Plymouth2/7/2023Brian M. Ashe2nd Hampden2/8/2023Orlando Ramos9th Hampden2/13/2023James B. EldridgeMiddlesex and Worcester2/16/2023 1 of 3
17	17	HOUSE DOCKET, NO. 3916 FILED ON: 1/20/2023
18	18	HOUSE . . . . . . . . . . . . . . . No. 2811
19	19	By Representatives González of Springfield and Moran of Boston, a petition (accompanied by
20	20	bill, House, No. 2811) of Carlos González, Michael J. Moran and others for legislation to
21	21	establish a tax incentive program for micro businesses to hire formerly incarcerated individuals
22	22	and individuals receiving transitional benefits. Revenue.
23	23	The Commonwealth of Massachusetts
24	24	_______________
25	25	In the One Hundred and Ninety-Third General Court
26	26	(2023-2024)
27	27	_______________
28	28	An Act to establish the micro business employee training and workforce development program.
29	29	Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
30	30	of the same, as follows:
31	31	1 SECTION 1. Section 6 of chapter 62 of the General Laws, as most recently amended by
32	32	2section 103 of chapter 268 of the Acts of 2022, is hereby further amended by adding the
33	33	3following subsection:-
34	34	4 (dd) (1) For purposes of this subsection, “formerly incarcerated individual” shall mean an
35	35	5individual discharged from a correctional facility, house of correction, prison or jail within the
36	36	6last 5 years.
37	37	7 (2) An employer that is not a business corporation subject to the excise under 63, shall be
38	38	8allowed a credit equal to $2,000 for each formerly incarcerated individual or individual receiving
39	39	9transitional assistance under chapter 18, hired by the employer, against the tax liability imposed
40	40	10by this chapter. 2 of 3
41	41	11 (3) To be eligible for a credit under this subsection: (i) the employer’s primary place of
42	42	12employment shall be in the commonwealth; (ii) the employer shall employ not more than 10
43	43	13employees; (iii) the employer shall report not more than $250,000 of gross profit in the previous
44	44	14taxable year; and (iv) the primary residence of the formerly incarcerated individual or individual
45	45	15receiving transitional assistance under chapter 18 shall be in the commonwealth.
46	46	16 (4) An employer that is eligible for and claims the credit allowed under this subsection in
47	47	17a taxable year with respect to the employment of a formerly incarcerated individual or individual
48	48	18receiving transitional assistance under chapter 18 shall be eligible for the credit in each
49	49	19subsequent taxable year for a period of 10 taxable years, subject to the continued employment of
50	50	20the formerly incarcerated individual from the time of hire.
51	51	21 SECTION 2. Chapter 23A of the General Laws is hereby amended by adding the
52	52	22following section:-
53	53	23 Section 70. There shall be established a micro business worker development and training
54	54	24program, administered by the executive office of housing and economic development, for the
55	55	25purposes of promoting micro business development and job creation and reducing recidivism.
56	56	26Each employer eligible to receive a credit under subsection (dd) of section 6 of chapter 62 shall
57	57	27receive the following: (i) $15,000 in the first year of credit eligibility; (ii) $13,500 in the second
58	58	28year of credit eligibility; (iii) $12,000 in the third year of credit eligibility; (iv) $10,500 in the
59	59	29fourth year of credit eligibility; and (v) $9,000 in the fifth year of credit eligibility.
60	60	30 There is hereby established within the executive office of housing and economic
61	61	31development the micro business worker development and training fund which shall be
62	62	32considered an expendable trust fund on the books of the commonwealth and, to which shall be 3 of 3
63	63	33credited not less than 15 per cent of funds appropriated for the council of state governments
64	64	34justice reinvestment reserve, not less than 15 per cent of funds appropriated for the community
65	65	35empowerment and reinvestment grant program, not less than 15 per cent of funds appropriated
66	66	36for the urban agenda economic development grants, not less than 15 per cent of funds
67	67	37appropriated for the demonstration workforce development program, not less than 15 per cent of
68	68	38funds appropriated for re-entry programs at the department of correction, monies authorized by
69	69	39the general court and specifically designated to be credited to said fund and any grants, gifts or
70	70	40any other monies directed to the fund. All monies credited under this section shall remain in said
71	71	41micro business worker development and training fund, not subject to appropriation, to meet the
72	72	42obligations of the program set forth in this section. The executive office of housing and
73	73	43economic development shall not utilize said monies for any purpose other than the micro
74	74	44business worker development and training fund as established herein. Deposits to the fund shall
75	75	45be made in accordance with section 34 of chapter 29 in such manner as will secure the highest
76	76	46interest rate available consistent with the safety of the fund and with the requirement that all
77	77	47amounts on deposit be available for immediate withdrawal at any time. The fund shall be
78	78	48expended only for the purposes of this section at the direction of the executive office of housing
79	79	49and economic development and any unexpended balances shall be redeposited, as herein
80	80	50provided, for future use consistent with this section.