Massachusetts 2023-2024 Regular Session

Massachusetts Senate Bill S1810

Introduced
2/16/23  

Caption

Promoting student loan repayment

Impact

This legislation modifies the existing tax code under Chapter 62 and introduces several new definitions related to student loans, including 'qualified education loans' and 'qualified employees.' As a result, businesses in Massachusetts that implement programs to assist employees with their student debt will benefit from reduced tax liabilities. This can foster a supportive work environment, contribute to employee retention, and enact positive changes in the local economy by potentially increasing disposable income for workers burdened by student loans.

Summary

Senate Bill 1810 seeks to enhance the financial wellness of individuals burdened by student loans within the Commonwealth of Massachusetts. By offering tax credits to businesses that provide student loan payment assistance to their employees, the bill aims to alleviate some of the financial pressures associated with educational debt. Specifically, it provides a 100% tax credit up to $4,500 per qualified employee for businesses that aid in paying off student loans or interests, thus encouraging employers to support their workforce in overcoming the challenges posed by student debt.

Contention

While the bill is generally viewed favorably for its intent to support workers, there are concerns about its long-term implications on tax revenue and whether the credits may disproportionately benefit larger employers over small businesses. Critics argue that the potential loss of tax revenue could affect state funding for essential services and programs unless properly offset by increased contributions from supported businesses. The controversy revolves around finding a balance between aiding individuals financially and ensuring that the state’s revenue base remains stable.

Companion Bills

MA H4727

Replaced by Study Order

Previously Filed As

MA S1802

Abolishing the death tax

MA S1992

Repealing advance sales tax payments

MA S964

Relative to defacing property

MA S2469

Extending the time of military service purchases

MA S1693

Relative to protecting civil rights

MA S1691

Clarifying civil rights restrictions

MA S1696

Promoting fairness in licensing

MA S1995

To reduce the cost of government and create new jobs

Similar Bills

No similar bills found.