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MA S2076

Bill

Status

Introduced

2/27/2025

Primary Sponsor

Bruce Tarr

Click for details

Origin

Senate

194th General Court

AI Summary

  • Creates a tax credit of up to 30% of eligible expenses employers incur for employee recruitment and retention purposes
  • Eligible expenses include education, skills training, transportation, housing, tools, and equipment costs paid on behalf of or reimbursed to employees
  • Total program capped at $50 million, with individual employers limited to claiming credits for no more than 3 employees
  • Employers must certify that employees will remain in their position for at least 24 months; if the employee leaves earlier, the employer forfeits the credit and must reimburse the commonwealth
  • Provisions expire 5 years after adoption unless modified or extended

Legislative Description

Relative to employee recruitment and retention

Last Action

Hearing scheduled for 10/28/2025 from 01:00 PM-05:00 PM in B-2

10/21/2025

Committee Referrals

Revenue2/27/2025

Full Bill Text

No bill text available