MA H3209

Creates an Age-Friendly Employer Certification program through the Executive Office of Labor and Workforce Development for employers offering older workers (age 55+) remote/hybrid work, job-sharing, flexible schedules, and equal opportunity hiring practices

Provides certified employers an annual tax credit up to $2,500 or 10% of wages per qualified employee (whichever is less) for up to three consecutive years, requiring 12 months of employment and Massachusetts residency

Offers additional tax credits: up to 15% of accommodation costs for employers supporting employees age 62+ who are caregivers, and up to $2,500 per trainee for workforce training programs targeting workers 55+

Grants a 25% tax credit (up to $2,500 per worker annually) for employers providing extended health insurance benefits to employees age 55 or older

Takes effect January 1, 2026, with regulations to be promulgated by December 31, 2025