SENATE DOCKET, NO. 46        FILED ON: 1/10/2023

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1222

The Commonwealth of Massachusetts

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PRESENTED BY:

Bruce E. Tarr

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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 providing a safe harbor for contractors of services.

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PETITION OF:

SENATE DOCKET, NO. 46        FILED ON: 1/10/2023

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1222

[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE SENATE, NO. 1115 OF 2019-2020.]

The Commonwealth of Massachusetts

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In the One Hundred and Ninety-Third General Court
(2023-2024)

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An Act providing a safe harbor for contractors of services.

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. Section 148B of Chapter 149 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by inserting after the paragraph designation “(a)” in line 1, the following numeral:-  (1)

SECTION 2. Said Section 148B of said Chapter 149, as so appearing, is hereby further amended by inserting after the word “performed.”, in line 11, the following words:- (a)(2) An individual who has pre-registered as a payroll-taxpaying entity with the Department of Revenue and has attested that said registration is being provided “voluntarily and free from coercion by any person or entity” shall be considered to have satisfied test (2) in (a)(1) above if the contract for work:

(1) Provides compensation that equals or exceeds $30 per hour, or $1,200 per week, or $5,160 per month, or

(2) Involves either: a) the provision of services requiring professional certification or licensure and the individual possesses such certification or licensure; or b) conducting business in a franchise relationship subject to the rules and regulations of the Federal Trade Commission, and the relationship complies with those rules and regulations, or

(3) Provides for work that by occupational definition consistently requires any of the following: (a) exercise of discretion and independent judgment with respect to matters of significance; (b) advanced knowledge in a field of science or learning; or (c) invention, imagination, intellect, creativity, originality, or talent in a recognized field or artistic or creative endeavor, or

(4) Grants the individual either ownership of or copyright to the work product.