SENATE DOCKET, NO. 351        FILED ON: 1/11/2019

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 88

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Joan B. Lovely

_________________

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.

_______________

PETITION OF:

 

Name:

District/Address:

 

Joan B. Lovely

Second Essex

 

John J. Lawn, Jr.

10th Middlesex

1/24/2019

Michael F. Rush

Norfolk and Suffolk

1/29/2019


SENATE DOCKET, NO. 351        FILED ON: 1/11/2019

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 88

By Ms. Lovely, a petition (accompanied by bill, Senate, No. 88) of Joan B. Lovely, John J. Lawn, Jr. and Michael F. Rush for legislation to encourage the growth of small businesses.  Community Development and Small Businesses.

 

[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE SENATE, NO. 88 OF 2017-2018.]

 

The Commonwealth of Massachusetts

 

_______________

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

_______________

 

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 General Laws, as appearing in the 2016 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.