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| 2 | 2 | | HOUSE DOCKET, NO. 1007 FILED ON: 1/17/2023 |
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| 3 | 3 | | HOUSE . . . . . . . . . . . . . . . No. 3666 |
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| 4 | 4 | | The Commonwealth of Massachusetts |
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| 5 | 5 | | _________________ |
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| 6 | 6 | | PRESENTED BY: |
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| 7 | 7 | | Michael J. Soter |
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| 8 | 8 | | _________________ |
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| 9 | 9 | | To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General |
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| 10 | 10 | | Court assembled: |
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| 11 | 11 | | The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill: |
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| 12 | 12 | | An Act relative to creating manufacturing and economic development in the Commonwealth. |
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| 13 | 13 | | _______________ |
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| 14 | 14 | | PETITION OF: |
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| 15 | 15 | | NAME:DISTRICT/ADDRESS :DATE ADDED:Michael J. Soter8th Worcester1/17/2023Joseph D. McKenna18th Worcester3/24/2023F. Jay Barrows1st Bristol3/27/2023 1 of 2 |
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| 16 | 16 | | HOUSE DOCKET, NO. 1007 FILED ON: 1/17/2023 |
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| 17 | 17 | | HOUSE . . . . . . . . . . . . . . . No. 3666 |
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| 18 | 18 | | By Representative Soter of Bellingham, a petition (accompanied by bill, House, No. 3666) of |
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| 19 | 19 | | Michael J. Soter, Joseph D. McKenna and F. Jay Barrows for legislation to establish a high |
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| 20 | 20 | | school trade partnership program and to provide tax credits for money expended for said |
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| 21 | 21 | | program. Revenue. |
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| 22 | 22 | | The Commonwealth of Massachusetts |
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| 23 | 23 | | _______________ |
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| 24 | 24 | | In the One Hundred and Ninety-Third General Court |
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| 25 | 25 | | (2023-2024) |
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| 26 | 26 | | _______________ |
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| 27 | 27 | | An Act relative to creating manufacturing and economic development in the Commonwealth. |
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| 28 | 28 | | Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority |
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| 29 | 29 | | of the same, as follows: |
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| 30 | 30 | | 1 SECTION 1. Chapter 62 of the General Laws is hereby amended by inserting after |
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| 31 | 31 | | 2section 6N the following section:- |
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| 32 | 32 | | 3 Section 6O. (a) A qualifying employer that is not a business corporation subject to the |
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| 33 | 33 | | 4excise under chapter 63 shall be allowed a credit against the tax liability imposed by this chapter |
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| 34 | 34 | | 5equal to 100 per cent of the money it expended for the high school trade partnership program, |
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| 35 | 35 | | 6established in section 5C of chapter 74, in a taxable year, with a maximum credit of $100,000 per |
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| 36 | 36 | | 7qualifying employer in any 1 taxable year. |
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| 37 | 37 | | 8 SECTION 2. Chapter 63 of the General Laws is hereby amended by inserting after |
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| 38 | 38 | | 9section 31N the following section:- |
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| 39 | 39 | | 10 Section 31O. (a) A qualifying business corporation engaged in business in the |
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| 40 | 40 | | 11commonwealth shall be allowed a credit against its excise due under this chapter in an amount 2 of 2 |
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| 41 | 41 | | 12equal to 100 per cent of the money it expended for the high school trade partnership program, |
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| 42 | 42 | | 13established in section 5C of chapter 74, in a taxable year, with a maximum credit of $100,000 per |
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| 43 | 43 | | 14business corporation in any 1 taxable year. |
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| 44 | 44 | | 15 SECTION 3. Chapter 74 of the General Laws is hereby amended by inserting after |
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| 45 | 45 | | 16section 5B the following section:- |
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| 46 | 46 | | 17 Section 5C. (a) The department shall establish a high school trade partnership program to |
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| 47 | 47 | | 18allow public high schools to partner with local private employers for the purposes of providing |
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| 48 | 48 | | 19students with vocational-technical education and apprentice opportunities. The program shall |
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| 49 | 49 | | 20include academic and vocational credit for at school and on-site instruction and training. |
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| 50 | 50 | | 21 (b)The department shall promulgate regulations to establish the minimum requirements |
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| 51 | 51 | | 22for the program, including: (i) criteria for participation by private employers; (ii) minimum |
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| 52 | 52 | | 23academic requirements for participating students; (iii) minimum onsite supervision and safety |
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| 53 | 53 | | 24standards; and (iv) English language learner assistance. |
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| 54 | 54 | | 25 (c) A school committee may submit an application to the department of elementary and |
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| 55 | 55 | | 26secondary education for the participation of a public high school in the program. |
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| 56 | 56 | | 27 (d) Each school district or municipality participating in the program shall appoint an |
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| 57 | 57 | | 28advisory committee, pursuant to section 6. The advisory committee shall evaluate and approve |
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| 58 | 58 | | 29applications for participation in the program submitted by students and private employers. |
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