Massachusetts 2025-2026 Regular Session

Massachusetts Senate Bill S1958

Introduced
2/27/25  

Caption

Establishing the micro business employee training and workforce development program

Impact

The bill proposes amendments to existing tax laws to ensure that micro businesses—defined as those employing no more than 10 individuals and generating less than $250,000 in gross revenues—can benefit from these incentives. This adaptation aims to stimulate economic growth at the local level by providing small enterprises with the financial means to expand their workforce sustainably. Furthermore, the establishment of a dedicated micro business worker development and training fund underscores the commitment to providing ongoing support to these employers, thus enhancing workforce readiness and skill building.

Summary

S1958, also known as the Act establishing the micro business employee training and workforce development program, is a legislative initiative aimed at bolstering the support for micro businesses in Massachusetts. The bill provides a tax incentive for employers who hire formerly incarcerated individuals and those receiving transitional assistance. Specifically, a credit of $2,000 will be available for each eligible hire, thus encouraging small businesses to create job opportunities for marginalized populations. This measure is particularly beneficial for companies that are focused on community reintegration of individuals returning from correctional facilities.

Contention

While S1958 has the potential to positively impact job creation and reduce recidivism rates by facilitating the transition of formerly incarcerated individuals into the workforce, there may be concerns raised about the adequacy of support for these businesses. Some lawmakers might debate the effectiveness of tax incentives in fostering long-term employment stability among individuals with complex backgrounds. Critics may argue that the bill requires careful oversight to ensure that the funds allocated through the training and development program are utilized effectively, promoting genuine employment opportunities rather than merely leveraging tax benefits.

Companion Bills

No companion bills found.

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