Massachusetts 2025-2026 Regular Session

Massachusetts House Bill H3108

Introduced
2/27/25  

Caption

To establish the micro business employee training and workforce development program

Impact

If enacted, this legislation would amend Chapter 62 of the General Laws to allow small businesses, defined as those with no more than ten employees and a gross profit of under $250,000, to maintain eligibility for tax credits for up to ten years, provided the formerly incarcerated individuals remain employed. The program aims to stimulate job creation within the micro business sector, which often struggles with hiring and retaining skilled labor, thus bolstering local economies.

Summary

House Bill 3108 seeks to establish a micro business employee training and workforce development program aimed at economically empowering micro businesses while simultaneously addressing recidivism among formerly incarcerated individuals. The bill provides tax incentives for micro businesses that hire individuals who have recently exited correctional facilities or receive transitional assistance. Eligible employers could receive a credit of $2,000 for each qualifying hire against their tax liability, with additional structured support over subsequent years for sustained employment.

Contention

Discussion around HB 3108 may involve debates on the efficacy of tax incentives as a tool for driving employment for those transitioning from incarceration. Supporters argue that such measures not only help integrate these individuals into the workforce but also reduce long-term dependency on state support systems. Critics may voice concerns regarding the adequacy of the proposed incentives to genuinely encourage hiring in economically strained areas and may question whether the reliance on tax credits could lead to a lack of direct investment in employee welfare and training beyond the merit of immediate fiscal benefits.

Companion Bills

No companion bills found.

Previously Filed As

MA H1177

Relative to community reinvestment goals for banks

MA H1028

Relative to community reinvestment goals for banks

MA H1026

To provide homeowners with fair insurance premiums

MA H1729

Relative to abuse prevention

MA H3341

Relative to supplier diversity recertification

MA H1532

Relative to abuse prevention

MA H488

To eliminate the use of the mcas for high school graduation

MA H1175

To provide homeowners with fair insurance premiums

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