HOUSE DOCKET, NO. 640        FILED ON: 1/13/2019

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2617

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Jeffrey N. Roy

_________________

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.

_______________

PETITION OF:

 

Name:

District/Address:

Date Added:

Jeffrey N. Roy

10th Norfolk

1/9/2019

Michael J. Soter

8th Worcester

1/28/2019

Mathew J. Muratore

1st Plymouth

1/29/2019

Stephan Hay

3rd Worcester

1/31/2019

Donald H. Wong

9th Essex

1/31/2019

Joseph D. McKenna

18th Worcester

1/31/2019

Brian W. Murray

10th Worcester

2/1/2019


HOUSE DOCKET, NO. 640        FILED ON: 1/13/2019

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2617

By Mr. Roy of Franklin, a petition (accompanied by bill, House, No. 2617) of Jeffrey N. Roy and others relative to providing a tax credit for manufacturing employees training.  Revenue.

 

[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE HOUSE, NO. 1624 OF 2017-2018.]

 

The Commonwealth of Massachusetts

 

_______________

In the One Hundred and Ninety-First General Court
(2019-2020)

_______________

 

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