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HOUSE DOCKET, NO. 3916 FILED ON: 1/20/2023
HOUSE . . . . . . . . . . . . . . . No. 2811
The Commonwealth of Massachusetts
_________________
PRESENTED BY:
Carlos González and Michael J. Moran
_________________
To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:
The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:
An Act to establish the micro business employee training and workforce development program.
_______________
PETITION OF:
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
Michelle M. DuBois10th Plymouth2/7/2023Brian M. Ashe2nd Hampden2/8/2023Orlando Ramos9th Hampden2/13/2023James B. EldridgeMiddlesex and Worcester2/16/2023 1 of 3
HOUSE DOCKET, NO. 3916 FILED ON: 1/20/2023
HOUSE . . . . . . . . . . . . . . . No. 2811
By Representatives González of Springfield and Moran of Boston, a petition (accompanied by
bill, House, No. 2811) of Carlos González, Michael J. Moran and others for legislation to
establish a tax incentive program for micro businesses to hire formerly incarcerated individuals
and individuals receiving transitional benefits. Revenue.
The Commonwealth of Massachusetts
_______________
In the One Hundred and Ninety-Third General Court
(2023-2024)
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An Act to establish the micro business employee training and workforce development program.
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
of the same, as follows:
1 SECTION 1. Section 6 of chapter 62 of the General Laws, as most recently amended by
2section 103 of chapter 268 of the Acts of 2022, is hereby further amended by adding the
3following subsection:-
4 (dd) (1) For purposes of this subsection, “formerly incarcerated individual” shall mean an
5individual discharged from a correctional facility, house of correction, prison or jail within the
6last 5 years.
7 (2) An employer that is not a business corporation subject to the excise under 63, shall be
8allowed a credit equal to $2,000 for each formerly incarcerated individual or individual receiving
9transitional assistance under chapter 18, hired by the employer, against the tax liability imposed
10by this chapter. 2 of 3
11 (3) To be eligible for a credit under this subsection: (i) the employer’s primary place of
12employment shall be in the commonwealth; (ii) the employer shall employ not more than 10
13employees; (iii) the employer shall report not more than $250,000 of gross profit in the previous
14taxable year; and (iv) the primary residence of the formerly incarcerated individual or individual
15receiving transitional assistance under chapter 18 shall be in the commonwealth.
16 (4) An employer that is eligible for and claims the credit allowed under this subsection in
17a taxable year with respect to the employment of a formerly incarcerated individual or individual
18receiving transitional assistance under chapter 18 shall be eligible for the credit in each
19subsequent taxable year for a period of 10 taxable years, subject to the continued employment of
20the formerly incarcerated individual from the time of hire.
21 SECTION 2. Chapter 23A of the General Laws is hereby amended by adding the
22following section:-
23 Section 70. There shall be established a micro business worker development and training
24program, administered by the executive office of housing and economic development, for the
25purposes of promoting micro business development and job creation and reducing recidivism.
26Each employer eligible to receive a credit under subsection (dd) of section 6 of chapter 62 shall
27receive the following: (i) $15,000 in the first year of credit eligibility; (ii) $13,500 in the second
28year of credit eligibility; (iii) $12,000 in the third year of credit eligibility; (iv) $10,500 in the
29fourth year of credit eligibility; and (v) $9,000 in the fifth year of credit eligibility.
30 There is hereby established within the executive office of housing and economic
31development the micro business worker development and training fund which shall be
32considered an expendable trust fund on the books of the commonwealth and, to which shall be 3 of 3
33credited not less than 15 per cent of funds appropriated for the council of state governments
34justice reinvestment reserve, not less than 15 per cent of funds appropriated for the community
35empowerment and reinvestment grant program, not less than 15 per cent of funds appropriated
36for the urban agenda economic development grants, not less than 15 per cent of funds
37appropriated for the demonstration workforce development program, not less than 15 per cent of
38funds appropriated for re-entry programs at the department of correction, monies authorized by
39the general court and specifically designated to be credited to said fund and any grants, gifts or
40any other monies directed to the fund. All monies credited under this section shall remain in said
41micro business worker development and training fund, not subject to appropriation, to meet the
42obligations of the program set forth in this section. The executive office of housing and
43economic development shall not utilize said monies for any purpose other than the micro
44business worker development and training fund as established herein. Deposits to the fund shall
45be made in accordance with section 34 of chapter 29 in such manner as will secure the highest
46interest rate available consistent with the safety of the fund and with the requirement that all
47amounts on deposit be available for immediate withdrawal at any time. The fund shall be
48expended only for the purposes of this section at the direction of the executive office of housing
49and economic development and any unexpended balances shall be redeposited, as herein
50provided, for future use consistent with this section.