HOUSE DOCKET, NO. 1680        FILED ON: 1/19/2017

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 3321

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Bradford R. Hill

_________________

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 farm training in Massachusetts.

_______________

PETITION OF:

 

Name:

District/Address:

Bradford R. Hill

4th Essex

John W. Scibak

2nd Hampshire

David F. DeCoste

5th Plymouth

Steven S. Howitt

4th Bristol

Keiko M. Orrall

12th Bristol

David K. Muradian, Jr.

9th Worcester

Jerald A. Parisella

6th Essex

James M. Kelcourse

1st Essex

Michael D. Brady

Second Plymouth and Bristol

Richard J. Ross

Norfolk, Bristol and Middlesex

Donald F. Humason, Jr.

Second Hampden and Hampshire

Chris Walsh

6th Middlesex

Ryan C. Fattman

Worcester and Norfolk

Harold P. Naughton, Jr.

12th Worcester

Brian Murray

10th Worcester

Gailanne M. Cariddi

1st Berkshire


HOUSE DOCKET, NO. 1680        FILED ON: 1/19/2017

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 3321

By Mr. Hill of Ipswich, a petition (accompanied by bill, House, No. 3321) of Bradford R. Hill and others for legislation to provide tax credits for engaging in agricultural internships for qualified students for farm training.  Revenue.

 

The Commonwealth of Massachusetts

 

_______________

In the One Hundred and Ninetieth General Court
(2017-2018)

_______________

 

An Act relative to farm training in Massachusetts.

 

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. Chapter 20 of the General Laws is hereby amended by adding the following section:-

Section 33.  The commissioner shall, in consultation with the department of revenue, establish a certification program of agricultural internships for qualified students for farm training in the commonwealth pursuant to subsection (u) of section 6 of chapter 62 and section 38GG of chapter 63.  The commissioner shall, upon qualification, issue certificates of eligibility for such program.

SECTION 2. Section 6 of chapter 62 of the General Laws is hereby amended by adding the following subsection:-

(u) (1) A qualified taxpayer primarily engaged in farming or agriculture, as defined in section 1A of chapter 128, shall be allowed a credit equal to $500 per month for each qualified intern the taxpayer engages in an internship for pay of at least 20 hours per week. The portion of the tax credit shall be allowed for the taxable year in which the wages are paid to the qualified intern. The credit allowed under this section for any taxable year may not reduce the tax due for that year to less than the amount owed.  

(2) The taxpayer may be required to attach to its tax return its certificate of eligibility issued by the commissioner of agricultural resources.  

(3) For the purposes of this section, the term qualified taxpayer shall mean a taxpayer primarily engaged in farming or agriculture as certified by the department of agricultural resources and the term “qualified intern” shall mean a student enrolled in an agricultural school or an agricultural program in a school in the commonwealth, who as part of a course of study, interns for pay for the qualified taxpayer.

SECTION 3. Chapter 63 of the General Laws is hereby amended by inserting after section 38FF the following section:-

Section 38GG. (a) A qualified taxpayer primarily engaged in farming or agriculture, as defined in section 1A of chapter 128, shall be allowed a credit against the tax imposed by this chapter equal to $500 per month for each qualified intern the taxpayer engages in an internship for pay of at least 20 hours per week. The portion of the tax credit shall be allowed for the taxable year in which the wages are paid to the qualified intern. The credit allowed under this section for any taxable year may not reduce the tax due for that year to less than the amount owed.  

(b) The taxpayer may be required to attach to its tax return its certificate of eligibility issued by the commissioner of agricultural resources. 

(c) For the purposes of this section, the term qualified taxpayer shall mean a taxpayer primarily engaged in farming or agriculture as certified by the department of agricultural resources and the term “qualified intern” shall mean a student enrolled in an agricultural school or agricultural program in a school in the commonwealth, who as part of a course of study, interns for pay for the qualified taxpayer.

SECTION 4. The departments of revenue and agricultural resources shall jointly promulgate regulations to implement the provisions of this act within 180 days of its passage.