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