SENATE DOCKET, NO. 1572 FILED ON: 1/20/2017
SENATE . . . . . . . . . . . . . . No. 88
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The Commonwealth of Massachusetts
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PRESENTED BY:
Joan B. Lovely
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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 encouraging the growth of small businesses.
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PETITION OF:
Name: | District/Address: |
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Joan B. Lovely | Second Essex |
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Bruce E. Tarr | First Essex and Middlesex | 2/21/2017 |
Patrick M. O'Connor | Plymouth and Norfolk | 5/2/2017 |
SENATE DOCKET, NO. 1572 FILED ON: 1/20/2017
SENATE . . . . . . . . . . . . . . No. 88
By Ms. Lovely, a petition (accompanied by bill, Senate, No. 88) of Joan B. Lovely and Bruce E. Tarr for legislation relative to encouraging the growth of small businesses. Community Development and Small Businesses. |
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 encouraging the growth of small businesses.
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.