HOUSE DOCKET, NO. 2691        FILED ON: 1/16/2015

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 145

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Robert F. Fennell

_________________

To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:

The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:

An Act relative to bona fide business entities.

_______________

PETITION OF:

 

Name:

District/Address:

Date Added:

Robert F. Fennell

10th Essex

1/16/2015

Tackey Chan

2nd Norfolk

 

John J. Lawn, Jr.

10th Middlesex

 

Bruce J. Ayers

1st Norfolk

 

Paul McMurtry

11th Norfolk

 


HOUSE DOCKET, NO. 2691        FILED ON: 1/16/2015

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 145

By Mr. Fennell of Lynn, a petition (accompanied by bill, House, No. 145) of Robert F. Fennell and others relative to the definition of “bona fide business entities”.  Community Development and Small Businesses.

 

[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE HOUSE, NO. 165 OF 2013-2014.]

 

The Commonwealth of Massachusetts

 

_______________

In the One Hundred and Eighty-Ninth General Court
(2015-2016)

_______________

 

An Act relative to bona fide business entities.

 

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
 

Section 1. The Massachusetts General Laws, as appearing in the 2012 Official Edition, is hereby amended by inserting after Chapter 93K the following new chapter:

Chapter 93L, Bona Fide Business Entities

Section 1.   A business entity that provides services under a written contract is not an employee for the purposes of Title IX, Taxation, and Title XXI, Labor and Industries, provided that the business entity is bona fide.  A business entity will be deemed to be bona fide if it is shown that:

(a) The business entity is registered as such with the Secretary of the Commonwealth and is in good standing;

(b) The business entity includes the compensation it receives for the services it renders on federal and applicable state tax schedules as income from an independent business or profession;

(c) The business entity reports the compensation paid to its employees, if any, to the Internal Revenue Service and the Massachusetts Department of Revenue; and

(d) The business entity complies with federal and state tax, unemployment insurance, workers’ compensation insurance, and labor and employment law obligations with respect to its employees.