SECTION 1. Chapter 140 of the General Laws is hereby amended by inserting after section 174F the following section:-
Section 174G. Any website that advertises persons for hire to provide pet care services in the commonwealth shall state, on the website and in a manner easily accessible to the public, that:-
(a) persons listed for hire are not necessarily accredited or certified pet care professionals;
(b) persons listed for hire are not employed by the website;
(c) individuals who hire persons listed on the website to provide pet care services do so at their own risk; and
(d) a person who: (i) is a full or part-year resident of the commonwealth whose Massachusetts gross income is $8,000 or more must file a Massachusetts personal income tax return; or (ii) is a nonresident of the commonwealth but whose Massachusetts gross income is more than either $8,000 or the prorated personal exemption , whichever is less, must file a Massachusetts personal income tax return.
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