Massachusetts 2023-2024 Regular Session

Massachusetts Senate Bill S1851

Introduced
2/16/23  

Caption

Encouraging employer student loan repayment

Impact

If enacted, SB 1851 would have a significant impact on state tax laws by introducing these deductions for both personal income and corporate tax purposes. This change would potentially lead to increased employer engagement in student loan repayment support, which could ease the financial burden for workers struggling with their education loans. Furthermore, this could provide a competitive edge for businesses in attracting talent, as the provision may serve as an appealing benefit for prospective employees, particularly younger workers who often face substantial student debt.

Summary

Senate Bill 1851, titled 'An Act encouraging employer student loan repayment,' seeks to provide financial relief to employees burdened by education debt. The bill proposes amendments to both Chapter 62 and Chapter 63 of the General Laws, allowing employers to deduct up to $2,000 from their taxable income for principal payments made on behalf of their employees who are Massachusetts residents. This initiative aims to incentivize employer participation in assisting employees with their student loans, thereby addressing a pressing issue for many individuals with significant education-related financial obligations.

Contention

While the bill has the potential to garner support, there are points of contention that may arise during discussions. Critics could argue that the bill might benefit primarily larger corporations that have the resources to support such programs, potentially leaving smaller businesses to absorb the costs without similar fiscal relief. Additionally, there may be concerns regarding the equitable distribution of benefits, as not all employees may have access to employer-subsidized student loan repayment programs. Such disparities could exacerbate existing inequalities within the workforce.

Companion Bills

MA S1216

Similar To To clarify employer sanctions for improper expenditure of withholdings or deductions from wages

MA H2873

Similar To Encouraging employer student loan repayment

Previously Filed As

MA S1389

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Relative to the cancellation of gym memberships

MA S1694

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MA S611

Resolve providing for a study of Bittersweet Vine and other invasive species

MA S1002

Relative to accessory dwelling units on smaller lots

Similar Bills

No similar bills found.