Massachusetts 2025-2026 Regular Session

Massachusetts House Bill H3096 Compare Versions

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

Old	New	Differences
1	1	1 of 1
2	2	HOUSE DOCKET, NO. 2524 FILED ON: 1/16/2025
3	3	HOUSE . . . . . . . . . . . . . . . No. 3096
4	4	The Commonwealth of Massachusetts
5	5	_________________
6	6	PRESENTED BY:
7	7	Paul K. Frost
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 relative to work from home incentives.
13	13	_______________
14	14	PETITION OF:
15	15	NAME:DISTRICT/ADDRESS :DATE ADDED:Paul K. Frost7th Worcester1/16/2025 1 of 2
16	16	HOUSE DOCKET, NO. 2524 FILED ON: 1/16/2025
17	17	HOUSE . . . . . . . . . . . . . . . No. 3096
18	18	By Representative Frost of Auburn, a petition (accompanied by bill, House, No. 3096) of Paul K.
19	19	Frost relative to work from home tax incentives. Revenue.
20	20	[SIMILAR MATTER FILED IN PREVIOUS SESSION
21	21	SEE HOUSE, NO. 2794 OF 2023-2024.]
22	22	The Commonwealth of Massachusetts
23	23	_______________
24	24	In the One Hundred and Ninety-Fourth General Court
25	25	(2025-2026)
26	26	_______________
27	27	An Act relative to work from home incentives.
28	28	Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
29	29	of the same, as follows:
30	30	1 SECTION 1. Chapter 63 of the general laws, as appearing in the 2022 official edition, is
31	31	2hereby amended by adding after section 31N, the following new section:-
32	32	3 Section 31O. (A) A business corporation shall be allowed a credit against its excise due
33	33	4under this chapter equal to $10 for each qualified remote employee for the taxable year.
34	34	5 (b) For the purposes of this section a “qualified remote employee” shall mean a salaried,
35	35	6full-time employee, as defined by section 31C, who utilizes their primary Massachusetts
36	36	7residence as their work place for at least 16 per week on average for the taxable year.
37	37	8 (c) The credit allowed hereunder for any taxable year shall not reduce the excise to less
38	38	9than the amount due under section thirty-nine (b) or sixty-seven. 2 of 2
39	39	10 SECTION 1. Chapter 63 of the general laws, as so appearing, is hereby amended by
40	40	11adding after section 31O, the following new section:-
41	41	12 Section 31P. (A) A business corporation shall be allowed a credit against its excise due
42	42	13under this chapter equal to fifteen per cent of the cost incurred during the taxable year for the
43	43	14purchase business and communication equipment which are essential for employees to work
44	44	15remotely from their Massachusetts residence.
45	45	16 (b) The credit allowed hereunder for any taxable year shall not reduce the excise to less
46	46	17than the amount due under section thirty-nine (b) or sixty-seven.
47	47	18 SECTION 3. Section 3 of chapter 62 of the general laws, as so appearing, is hereby
48	48	19amended by inserting after clause (20) of subsection B the following clause:-
49	49	20 (21) In the case of an individual who is a qualified remote employee, as defined by
50	50	21section 31O of chapter 63 of the general laws, such individual may claim an amount equal to
51	51	22twenty per cent of the following expenses that are incurred by the individual and related to the
52	52	23individual's remote employment and not paid for by their employer: (i) internet and
53	53	24telecommunications access used only for employment purposes; and (ii) office equipment,
54	54	25including but not limited to, computers, monitors, landline phone, printer, workplace furniture,
55	55	26and other supplies as the department may deem necessary.