SECTION 1. Chapter 90F of the General Laws is hereby amended by inserting at the end thereof the following new section:-
Section 17. Bona fide corporations
(a)An individual or business entity that provides a motor vehicle and the services of a driver under a written contract that is subject to 49 CFR Part 376 to a motor carrier is not an employee of the motor carrier for the purposes of Chapters 149, 62B, 151, 151A and 152, provided that the individual or business entity:
(1)Meets the requirements of Chapter 149, section 148B(a);
(2)Meets the requirements of Chapter 151A, section 2: or
(3)Operates by means of a bona fide corporation.
(b) A corporation is deemed bona fide if it is shown that:
(1)Articles of incorporation have been filed by the corporation;
(2)The corporation is in good standing with the Secretary of the Commonwealth;
(3)The corporation includes services rendered on a federal and applicable state income tax schedules as an independent business or profession;
(4)The corporation reports its employees’ income to the Internal Revenue Service and the Massachusetts Department of Revenue; and
(5)The corporation complies with federal and state tax, unemployment insurance, workers’ compensation insurance, and labor and employment law obligations with respect to its personnel.
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