SENATE DOCKET, NO. 708        FILED ON: 1/18/2017

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1579

The Commonwealth of Massachusetts

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PRESENTED BY:

Michael O. Moore

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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 providing a tax credit for employee training.

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PETITION OF:

SENATE DOCKET, NO. 708        FILED ON: 1/18/2017

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1579

The Commonwealth of Massachusetts

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

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An Act relative to providing a tax credit for employee training.

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 63 of the General Laws, as appearing in the 2014 Official Edition, is hereby amended by adding the following section after section 31N:-

Section 31O. Any entity training an employee in the MACWIC Applied Manufacturing Technology Pathway Certification program is entitled to a tax credit for each eligible participant for fifty percent of the costs incurred. Such training cost are limited to expenses for tuition, training instructors, and instructional materials and shall include the wages paid to an employee during the time of instruction, provided, that the training and certification meet the following requirements:

(1) The tax credit is limited to training that results in successful certification by the employee in the MACWIC Applied Manufacturing Technology Pathway Certification program, Levels 1-5. Employers may claim tax credits on all five training and certification levels.

(2) The employee must be employed in the commonwealth on a full-time basis, which is defined as working a minimum of thirty-five hours per week.

An entity claiming a credit under this section shall furnish such information relative to the credit as may be requested by the commissioner in a form approved by him, and the commissioner shall promulgate such regulations as are necessary to implement this section.