Massachusetts 2023-2024 Regular Session

Massachusetts Senate Bill S1954 Latest Draft

Bill / Introduced Version Filed 02/16/2023

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SENATE DOCKET, NO. 2396       FILED ON: 1/20/2023
SENATE . . . . . . . . . . . . . . No. 1954
The Commonwealth of Massachusetts
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PRESENTED BY:
Bruce E. Tarr
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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 employee recruitment and retention.
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PETITION OF:
NAME:DISTRICT/ADDRESS :Bruce E. TarrFirst Essex and Middlesex 1 of 2
SENATE DOCKET, NO. 2396       FILED ON: 1/20/2023
SENATE . . . . . . . . . . . . . . No. 1954
By Mr. Tarr, a petition (accompanied by bill, Senate, No. 1954) of Bruce E. Tarr for legislation 
relative to employee recruitment and retention. 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 employee recruitment and retention.
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority 
of the same, as follows:
1 Mass General Laws Chapter 62 section 6 is hereby amended by adding at the end the 
2following paragraph:-
3 (aa)(1) A credit shall be allowed against all taxes paid by an employer for not more than 
430 percent of eligible expenses for the purpose of employee recruitment and retention. 
5 (2) Eligible expenses for said credit shall include expenditures made on behalf of, or 
6reimbursement made to, an eligible employee, for education or skills training, transportation, 
7housing, tools, or equipment. 
8 (3) The total amount of the credit shall not exceed fifty million dollars, provided that no 
9single employer may claim the credit for expenses related to more than 3 employees. 
10 (4) In claiming the credit, an employer shall certify that an employee has, or will, remain 
11employed in their current position for not less than twenty-four months, provided that if such  2 of 2
12employee is not so employed the employer shall forfeit the credit and reimburse the 
13commonwealth for the amount of any credit attributable to that employee. 
14 (5) The provisions of this section shall expire five years following their adoption, unless 
15otherwise terminated, modified, or extended.