Massachusetts 2025-2026 Regular Session

Massachusetts House Bill H3249 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. 4195 FILED ON: 1/17/2025
3	3	HOUSE . . . . . . . . . . . . . . . No. 3249
4	4	The Commonwealth of Massachusetts
5	5	_________________
6	6	PRESENTED BY:
7	7	Michael J. Soter
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 creating manufacturing and economic development in the Commonwealth.
13	13	_______________
14	14	PETITION OF:
15	15	NAME:DISTRICT/ADDRESS :DATE ADDED:Michael J. Soter8th Worcester1/17/2025Joseph D. McKenna18th Worcester2/6/2025 1 of 3
16	16	HOUSE DOCKET, NO. 4195 FILED ON: 1/17/2025
17	17	HOUSE . . . . . . . . . . . . . . . No. 3249
18	18	By Representative Soter of Bellingham, a petition (accompanied by bill, House, No. 3249) of
19	19	Michael J. Soter and Joseph D. McKenna for legislation to establish a high school trade
20	20	partnership program and to provide tax credits for money expended for said program. Revenue.
21	21	[SIMILAR MATTER FILED IN PREVIOUS SESSION
22	22	SEE HOUSE, NO. 3666 OF 2023-2024.]
23	23	The Commonwealth of Massachusetts
24	24	_______________
25	25	In the One Hundred and Ninety-Fourth General Court
26	26	(2025-2026)
27	27	_______________
28	28	An Act relative to creating manufacturing and economic development in the Commonwealth.
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 62 of the General Laws is hereby amended by inserting after
32	32	2section 6N the following section:-
33	33	3 Section 6O. (a) A qualifying employer that is not a business corporation subject to the
34	34	4excise under chapter 63 shall be allowed a credit against the tax liability imposed by this chapter
35	35	5equal to 100 per cent of the money it expended for the high school trade partnership program,
36	36	6established in section 5C of chapter 74, in a taxable year, with a maximum credit of $100,000 per
37	37	7qualifying employer in any 1 taxable year.
38	38	8 SECTION 2. Chapter 63 of the General Laws is hereby amended by inserting after
39	39	9section 31N the following section:- 2 of 3
40	40	10 Section 31O. (a) A qualifying business corporation engaged in business in the
41	41	11commonwealth shall be allowed a credit against its excise due under this chapter in an amount
42	42	12equal to 100 per cent of the money it expended for the high school trade partnership program,
43	43	13established in section 5C of chapter 74, in a taxable year, with a maximum credit of $100,000 per
44	44	14business corporation in any 1 taxable year.
45	45	15 SECTION 3. Chapter 74 of the General Laws is hereby amended by inserting after
46	46	16section 5B the following section:-
47	47	17 Section 5C. (a) The department shall establish a high school trade partnership program to
48	48	18allow public high schools to partner with local private employers for the purposes of providing
49	49	19students with vocational-technical education and apprentice opportunities. The program shall
50	50	20include academic and vocational credit for at school and on-site instruction and training.
51	51	21 (b)The department shall promulgate regulations to establish the minimum requirements
52	52	22for the program, including: (i) criteria for participation by private employers; (ii) minimum
53	53	23academic requirements for participating students; (iii) minimum onsite supervision and safety
54	54	24standards; (iv) English language learner assistance, and (v) fulfillment of in-demand skills.
55	55	25 (c) A school committee may submit an application to the department of elementary and
56	56	26secondary education for the participation of a public high school in the program.
57	57	27 (d) Each school district or municipality participating in the program shall appoint an
58	58	28advisory committee, pursuant to section 6 of this chapter. The advisory committee shall evaluate
59	59	29and approve applications for participation in the program submitted by students and private
60	60	30employers. 3 of 3
61	61	31 SECTION 4. Section 10 of Chapter 70B of the General Laws is hereby amended by
62	62	32adding the following new subsection:
63	63	33 (d) Notwithstanding any law to the contrary, the authority shall be authorized and
64	64	34directed to add twenty (20) percentage points to the project reimbursement rates for regional
65	65	35vocational-technical high school and county, regional and independent agricultural high school
66	66	36construction so that reimbursement rates for such projects are not less than 75% nor more than
67	67	3790% of the eligible costs. Further, the authority shall add five (5) percentage points to the
68	68	38reimbursement rate for any project that includes state-approved vocational-technical education
69	69	39programs as defined in Chapter 74 of the General Laws aligned with priorities specifically
70	70	40identified in the Regional Labor Market Blueprint for the region in which the school is located.
71	71	41However, additional percentage points shall not be awarded unless the school currently offers
72	72	42five (5) or more Chapter 74 programs. In no case shall the total reimbursement for a project
73	73	43exceed 90% of eligible costs.
74	74	44 SECTION 5. Notwithstanding any general or special law or rule to the contrary, the
75	75	45office of administration and finance shall implement an incremental increase to the per-pupil
76	76	46foundation rate for vocational and technical school students, equivalent to the inflation index.