Massachusetts 2023-2024 Regular Session

Massachusetts Senate Bill S1873 Compare Versions

Only one version of the bill is available at this time.

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2	2	SENATE DOCKET, NO. 1908 FILED ON: 1/20/2023
3	3	SENATE . . . . . . . . . . . . . . No. 1873
4	4	The Commonwealth of Massachusetts
5	5	_________________
6	6	PRESENTED BY:
7	7	Paul W. Mark
8	8	_________________
9	9	To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
10	10	Court assembled:
11	11	The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:
12	12	An Act to establish a lifelong learning and training program.
13	13	_______________
14	14	PETITION OF:
15	15	NAME:DISTRICT/ADDRESS :Paul W. MarkBerkshire, Hampden, Franklin and
16	16	Hampshire 1 of 7
17	17	SENATE DOCKET, NO. 1908 FILED ON: 1/20/2023
18	18	SENATE . . . . . . . . . . . . . . No. 1873
19	19	By Mr. Mark, a petition (accompanied by bill, Senate, No. 1873) of Paul W. Mark for legislation
20	20	to establish a Lifelong Learning and Training Account program. Revenue.
21	21	[SIMILAR MATTER FILED IN PREVIOUS SESSION
22	22	SEE SENATE, NO. 1906 OF 2021-2022.]
23	23	The Commonwealth of Massachusetts
24	24	_______________
25	25	In the One Hundred and Ninety-Third General Court
26	26	(2023-2024)
27	27	_______________
28	28	An Act to establish a lifelong learning and training program.
29	29	Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
30	30	of the same, as follows:
31	31	1 SECTION 1. Chapter 10 of the general laws, as appearing in the 2020 official edition, is
32	32	2hereby amended by inserting after section 35DDD the following section:-
33	33	3 Section 35EEE. There shall be established and set up on the books of the commonwealth
34	34	4a Lifelong Learning and Training Fund, which shall be administered by the department of career
35	35	5services, established in section 1 of chapter 23H. The fund shall be credited with:
36	36	6 (i) any appropriations, bond proceeds or other monies authorized or transferred by the
37	37	7general court and specifically designated to be credited to the fund;
38	38	8 (ii) gifts, grants and other private contributions designated to be credited to the fund; 2 of 7
39	39	9 (iii) all other amounts credited or transferred to the fund from any other fund or source;
40	40	10and
41	41	11 (iv) interest or investment earnings on any such monies. Amounts credited to the fund
42	42	12may be expended by the department, without further appropriation, to provide matching
43	43	13contributions not to exceed $2,000 annually to Lifelong Learning and Training Accounts,
44	44	14established pursuant to section 12 of chapter 23H of the general laws.
45	45	15 The unexpended balance in the fund at the end of a fiscal year shall not revert to the
46	46	16general fund but shall remain available for expenditure in subsequent fiscal years. No
47	47	17expenditure made from the fund shall cause the fund to become deficient at any point.
48	48	18 SECTION 2. Chapter 23H of the general laws, as appearing in the 2020 edition, is hereby
49	49	19amended by ending at the end thereof the following section:-
50	50	20 Section 12. (a) As used in this chapter, the following words shall, unless the context
51	51	21clearly requires otherwise, have the following meanings:
52	52	22 “Administrator”, the person or entity within the department of career services tasked with
53	53	23overseeing and maintaining the Lifelong Learning and Training Account program.
54	54	24 “Department”, the department of career services.
55	55	25 “Designated beneficiary”, an individual participating in the Lifelong Learning and
56	56	26Training Account program who shall receive any funds paid into said individual’s Lifelong
57	57	27Learning and Training Account.
58	58	28 “Lifelong Learning and Training Account” or “Account”, an account set up to allow for
59	59	29contributions from a designated beneficiary or employer as well as from government matching 3 of 7
60	60	30funds to be used for the purpose of funding qualified workforce training expenditures for said
61	61	31beneficiary.
62	62	32 “Lifelong Learning and Training Account program” or “Program”, a program under
63	63	33which the designated beneficiary of a Lifelong Learning and Training Account or their employer
64	64	34may make contributions to said account established for the purpose of funding qualified
65	65	35workforce training expenditures of said beneficiary pursuant to the requirements of this section.
66	66	36Government matching funds may also be included in contributions to said account.
67	67	37 “Qualified workforce training expenditure”, any expenditure for accredited workforce
68	68	38training where a designated beneficiary may obtain an industry-recognized certificate or
69	69	39certification, license, or associates or baccalaureate degree, provided through a recognized
70	70	40institution, including, but not limited to a vocational or technical school established under
71	71	41chapter 74, a community college as defined in section 10 of chapter 15A of the general laws, a
72	72	42workforce organization or trade association, a labor organization, or any other organization with
73	73	43industry-recognized credentials. Any qualified workforce training expenditure shall be approved
74	74	44by the department.
75	75	45 (b)(1) There is hereby established a Lifelong Learning and Training Account program
76	76	46where any designated beneficiary or their employer may make contributions to an individual
77	77	47Lifelong Learning and Training Account created for the purpose of the distribution of funds for
78	78	48qualified workforce training expenditures of said beneficiary. Said program shall be established
79	79	49by the department, which shall appoint an administrator to oversee and maintain said program. 4 of 7
80	80	50 (2) In order to participate, a designated beneficiary shall have an adjusted gross income
81	81	51of not more than $75,000 in any taxable year. Each designated beneficiary shall have a separate
82	82	52Lifelong Learning and Training Account, the total of which shall not exceed $10,000.
83	83	53 (3) During each taxable year, no contributions may be made by a designated beneficiary
84	84	54in excess of $2,000, including any funds contributed by the employer of said beneficiary,
85	85	55beginning once the beneficiary attains the age of 18 years.
86	86	56 (4) The allowable contributions of a Lifelong Learning and Training Account shall follow
87	87	57the designated beneficiary from one employer to the next, as well as during all periods of
88	88	58unemployment.
89	89	59 (c)(1) There shall be a Lifelong Learning and Training Account Fund, pursuant to
90	90	60section 35EEE of chapter 10 of the general laws, for the purpose of providing matching
91	91	61government contributions to a designated beneficiary under the Lifelong Learning and Training
92	92	62Account program. Said matching amount shall not exceed $2,000 annually. Any distribution to a
93	93	63designated beneficiary’s Lifelong Learning and Training Account from said fund shall first be
94	94	64utilized prior to any personal or employer amounts transferred to said account or any additional
95	95	65earnings acquired. The treasurer of the commonwealth, in conjunction with the department, shall
96	96	66transfer to the account of any designated beneficiary under a Lifelong Learning and Training
97	97	67Account program an amount equal to any amounts contributed to said account by said
98	98	68beneficiary or their employer, not to exceed $2,000 annually. Any funds transferred to the
99	99	69Lifelong Learning and Training Account of a designated beneficiary under this section shall be
100	100	70transferred by the treasurer of the commonwealth, in conjunction with the department, as soon as
101	101	71is practicable following any contribution to said account by said beneficiary or their employer. 5 of 7
102	102	72 (2) If the total amount of any transfers made by the treasurer of the commonwealth, in
103	103	73conjunction with the department, to the account of a designated beneficiary pursuant to
104	104	74subsection (b) during an applicable taxable year exceeds the dollar amount allowed under
105	105	75subsection (b)(3) or the total amount allowed in a Lifelong Learning and Training Account under
106	106	76subsection (b)(2), said excess shall be returned to the Lifelong Learning and Training Account
107	107	77fund.
108	108	78 (d) Any distribution for qualified workforce training under a Lifelong Learning and
109	109	79Training Account program from amounts transferred pursuant to this section shall be made by
110	110	80the administrator of said program, as designated by the department, directly to the entity
111	111	81providing qualified workforce training to the designated beneficiary, as described in this section.
112	112	82Said administrator shall make distributions either directly to a qualified workforce training
113	113	83program, which provides training to the designated beneficiary, or to reimburse the designated
114	114	84beneficiary for any qualified workforce training expenditures incurred by said beneficiary,
115	115	85provided that the beneficiary has supplied the administrator with any documentation as is
116	116	86deemed necessary to ensure compliance with this section. No amounts transferred pursuant to
117	117	87this paragraph to any account of a designated beneficiary under a Lifelong Learning and Training
118	118	88Account program may be distributed for any purpose other than for payment or reimbursement
119	119	89of qualified workforce training expenditures.
120	120	90 (e) The administrator shall maintain all pertinent information relative to each Lifelong
121	121	91Learning and Training Account, including the amount of any distribution from the account of a
122	122	92beneficiary and the total amount remaining in said account, and provide said information,
123	123	93including in aggregate, to the department and the beneficiary whenever requested. 6 of 7
124	124	94 (f) At the beginning of each applicable taxable year, the total amount of available funds
125	125	95in the account of the designated beneficiary, which were contributed by the designated
126	126	96beneficiary, their employer, or through matching government funds and any earnings thereon,
127	127	97shall remain with said beneficiary.
128	128	98 (g) On or before December 1 of each year, the department shall submit a report to the
129	129	99house and senate committee on ways and means, the house and senate chairs of the joint
130	130	100committee on economic development and emerging technologies, the house and senate chairs of
131	131	101the joint committee on labor and workforce development, and the clerks of the house of
132	132	102representatives and senate evaluating the implementation and outcome of the Lifelong Learning
133	133	103and Training Account program established pursuant this section. Said report shall include, but
134	134	104not be limited to (i) a list of those workers utilizing said program based on geographic location,
135	135	105type of employment, and level of education; (ii) an assessment of the impact of said accounts on
136	136	106worker training and mobility; (iii) a list of all qualified training programs utilized in conjunction
137	137	107with distributions from said accounts; (iv) the total cost of matching funds from the
138	138	108commonwealth used for said program; and (v) anything else the department deems necessary.
139	139	109 (h) The department, in conjunction with the treasurer of the commonwealth and other
140	140	110department or office deemed applicable, shall conduct a public information campaign to inform
141	141	111the public of the availability of the Lifelong Learning and Training Account programs.
142	142	112 SECTION 3. Subsection (a) of section 3B of chapter 62 of the general laws, as appearing
143	143	113in the 2018 official edition, is hereby amended by inserting at the end thereof the following new
144	144	114paragraph:- 7 of 7
145	145	115 (20) An amount equal to the amount expended in such taxable year for a contribution or
146	146	116contributions by a designated beneficiary, as defined in section 12 of chapter 23H of the general
147	147	117laws, or an employer of said beneficiary to a Lifelong Learning and Training Account of a
148	148	118designated beneficiary, established by the commonwealth or any instrumentality or authority
149	149	119thereof. In the case of a single person or a married person filing a separate return or a head of
150	150	120household, the total amount deducted in such taxable year shall not exceed $2,000. In the case of
151	151	121a married couple filing a joint return, the total amount deducted in such taxable year shall not
152	152	122exceed $4,000.
153	153	123 SECTION 4. Notwithstanding any other provision of this act, the department of career
154	154	124services and the commissioner of the department of revenue shall promulgate regulations as
155	155	125necessary to carry out the intended purposes of this act.
156	156	126 SECTION 5. This act shall take effect beginning on January 1, 2024.