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SENATE DOCKET, NO. 1908 FILED ON: 1/20/2023
SENATE . . . . . . . . . . . . . . No. 1873
The Commonwealth of Massachusetts
_________________
PRESENTED BY:
Paul W. Mark
_________________
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 a lifelong learning and training program.
_______________
PETITION OF:
NAME:DISTRICT/ADDRESS :Paul W. MarkBerkshire, Hampden, Franklin and
Hampshire 1 of 7
SENATE DOCKET, NO. 1908 FILED ON: 1/20/2023
SENATE . . . . . . . . . . . . . . No. 1873
By Mr. Mark, a petition (accompanied by bill, Senate, No. 1873) of Paul W. Mark for legislation
to establish a Lifelong Learning and Training Account program. Revenue.
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE SENATE, NO. 1906 OF 2021-2022.]
The Commonwealth of Massachusetts
_______________
In the One Hundred and Ninety-Third General Court
(2023-2024)
_______________
An Act to establish a lifelong learning and training 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. Chapter 10 of the general laws, as appearing in the 2020 official edition, is
2hereby amended by inserting after section 35DDD the following section:-
3 Section 35EEE. There shall be established and set up on the books of the commonwealth
4a Lifelong Learning and Training Fund, which shall be administered by the department of career
5services, established in section 1 of chapter 23H. The fund shall be credited with:
6 (i) any appropriations, bond proceeds or other monies authorized or transferred by the
7general court and specifically designated to be credited to the fund;
8 (ii) gifts, grants and other private contributions designated to be credited to the fund; 2 of 7
9 (iii) all other amounts credited or transferred to the fund from any other fund or source;
10and
11 (iv) interest or investment earnings on any such monies. Amounts credited to the fund
12may be expended by the department, without further appropriation, to provide matching
13contributions not to exceed $2,000 annually to Lifelong Learning and Training Accounts,
14established pursuant to section 12 of chapter 23H of the general laws.
15 The unexpended balance in the fund at the end of a fiscal year shall not revert to the
16general fund but shall remain available for expenditure in subsequent fiscal years. No
17expenditure made from the fund shall cause the fund to become deficient at any point.
18 SECTION 2. Chapter 23H of the general laws, as appearing in the 2020 edition, is hereby
19amended by ending at the end thereof the following section:-
20 Section 12. (a) As used in this chapter, the following words shall, unless the context
21clearly requires otherwise, have the following meanings:
22 “Administrator”, the person or entity within the department of career services tasked with
23overseeing and maintaining the Lifelong Learning and Training Account program.
24 “Department”, the department of career services.
25 “Designated beneficiary”, an individual participating in the Lifelong Learning and
26Training Account program who shall receive any funds paid into said individual’s Lifelong
27Learning and Training Account.
28 “Lifelong Learning and Training Account” or “Account”, an account set up to allow for
29contributions from a designated beneficiary or employer as well as from government matching 3 of 7
30funds to be used for the purpose of funding qualified workforce training expenditures for said
31beneficiary.
32 “Lifelong Learning and Training Account program” or “Program”, a program under
33which the designated beneficiary of a Lifelong Learning and Training Account or their employer
34may make contributions to said account established for the purpose of funding qualified
35workforce training expenditures of said beneficiary pursuant to the requirements of this section.
36Government matching funds may also be included in contributions to said account.
37 “Qualified workforce training expenditure”, any expenditure for accredited workforce
38training where a designated beneficiary may obtain an industry-recognized certificate or
39certification, license, or associates or baccalaureate degree, provided through a recognized
40institution, including, but not limited to a vocational or technical school established under
41chapter 74, a community college as defined in section 10 of chapter 15A of the general laws, a
42workforce organization or trade association, a labor organization, or any other organization with
43industry-recognized credentials. Any qualified workforce training expenditure shall be approved
44by the department.
45 (b)(1) There is hereby established a Lifelong Learning and Training Account program
46where any designated beneficiary or their employer may make contributions to an individual
47Lifelong Learning and Training Account created for the purpose of the distribution of funds for
48qualified workforce training expenditures of said beneficiary. Said program shall be established
49by the department, which shall appoint an administrator to oversee and maintain said program. 4 of 7
50 (2) In order to participate, a designated beneficiary shall have an adjusted gross income
51of not more than $75,000 in any taxable year. Each designated beneficiary shall have a separate
52Lifelong Learning and Training Account, the total of which shall not exceed $10,000.
53 (3) During each taxable year, no contributions may be made by a designated beneficiary
54in excess of $2,000, including any funds contributed by the employer of said beneficiary,
55beginning once the beneficiary attains the age of 18 years.
56 (4) The allowable contributions of a Lifelong Learning and Training Account shall follow
57the designated beneficiary from one employer to the next, as well as during all periods of
58unemployment.
59 (c)(1) There shall be a Lifelong Learning and Training Account Fund, pursuant to
60section 35EEE of chapter 10 of the general laws, for the purpose of providing matching
61government contributions to a designated beneficiary under the Lifelong Learning and Training
62Account program. Said matching amount shall not exceed $2,000 annually. Any distribution to a
63designated beneficiary’s Lifelong Learning and Training Account from said fund shall first be
64utilized prior to any personal or employer amounts transferred to said account or any additional
65earnings acquired. The treasurer of the commonwealth, in conjunction with the department, shall
66transfer to the account of any designated beneficiary under a Lifelong Learning and Training
67Account program an amount equal to any amounts contributed to said account by said
68beneficiary or their employer, not to exceed $2,000 annually. Any funds transferred to the
69Lifelong Learning and Training Account of a designated beneficiary under this section shall be
70transferred by the treasurer of the commonwealth, in conjunction with the department, as soon as
71is practicable following any contribution to said account by said beneficiary or their employer. 5 of 7
72 (2) If the total amount of any transfers made by the treasurer of the commonwealth, in
73conjunction with the department, to the account of a designated beneficiary pursuant to
74subsection (b) during an applicable taxable year exceeds the dollar amount allowed under
75subsection (b)(3) or the total amount allowed in a Lifelong Learning and Training Account under
76subsection (b)(2), said excess shall be returned to the Lifelong Learning and Training Account
77fund.
78 (d) Any distribution for qualified workforce training under a Lifelong Learning and
79Training Account program from amounts transferred pursuant to this section shall be made by
80the administrator of said program, as designated by the department, directly to the entity
81providing qualified workforce training to the designated beneficiary, as described in this section.
82Said administrator shall make distributions either directly to a qualified workforce training
83program, which provides training to the designated beneficiary, or to reimburse the designated
84beneficiary for any qualified workforce training expenditures incurred by said beneficiary,
85provided that the beneficiary has supplied the administrator with any documentation as is
86deemed necessary to ensure compliance with this section. No amounts transferred pursuant to
87this paragraph to any account of a designated beneficiary under a Lifelong Learning and Training
88Account program may be distributed for any purpose other than for payment or reimbursement
89of qualified workforce training expenditures.
90 (e) The administrator shall maintain all pertinent information relative to each Lifelong
91Learning and Training Account, including the amount of any distribution from the account of a
92beneficiary and the total amount remaining in said account, and provide said information,
93including in aggregate, to the department and the beneficiary whenever requested. 6 of 7
94 (f) At the beginning of each applicable taxable year, the total amount of available funds
95in the account of the designated beneficiary, which were contributed by the designated
96beneficiary, their employer, or through matching government funds and any earnings thereon,
97shall remain with said beneficiary.
98 (g) On or before December 1 of each year, the department shall submit a report to the
99house and senate committee on ways and means, the house and senate chairs of the joint
100committee on economic development and emerging technologies, the house and senate chairs of
101the joint committee on labor and workforce development, and the clerks of the house of
102representatives and senate evaluating the implementation and outcome of the Lifelong Learning
103and Training Account program established pursuant this section. Said report shall include, but
104not be limited to (i) a list of those workers utilizing said program based on geographic location,
105type of employment, and level of education; (ii) an assessment of the impact of said accounts on
106worker training and mobility; (iii) a list of all qualified training programs utilized in conjunction
107with distributions from said accounts; (iv) the total cost of matching funds from the
108commonwealth used for said program; and (v) anything else the department deems necessary.
109 (h) The department, in conjunction with the treasurer of the commonwealth and other
110department or office deemed applicable, shall conduct a public information campaign to inform
111the public of the availability of the Lifelong Learning and Training Account programs.
112 SECTION 3. Subsection (a) of section 3B of chapter 62 of the general laws, as appearing
113in the 2018 official edition, is hereby amended by inserting at the end thereof the following new
114paragraph:- 7 of 7
115 (20) An amount equal to the amount expended in such taxable year for a contribution or
116contributions by a designated beneficiary, as defined in section 12 of chapter 23H of the general
117laws, or an employer of said beneficiary to a Lifelong Learning and Training Account of a
118designated beneficiary, established by the commonwealth or any instrumentality or authority
119thereof. In the case of a single person or a married person filing a separate return or a head of
120household, the total amount deducted in such taxable year shall not exceed $2,000. In the case of
121a married couple filing a joint return, the total amount deducted in such taxable year shall not
122exceed $4,000.
123 SECTION 4. Notwithstanding any other provision of this act, the department of career
124services and the commissioner of the department of revenue shall promulgate regulations as
125necessary to carry out the intended purposes of this act.
126 SECTION 5. This act shall take effect beginning on January 1, 2024.