SENATE DOCKET, NO. 1175 FILED ON: 1/19/2023
SENATE . . . . . . . . . . . . . . No. 135
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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 encouraging the growth of small businesses.
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PETITION OF:
Name: | District/Address: |
Joan B. Lovely | Second Essex |
SENATE DOCKET, NO. 1175 FILED ON: 1/19/2023
SENATE . . . . . . . . . . . . . . No. 135
By Ms. Lovely, a petition (accompanied by bill, Senate, No. 135) of Joan B. Lovely for legislation to encourage the growth of small businesses. Community Development and Small Businesses. |
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE SENATE, NO. 153 OF 2021-2022.]
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 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:
The General Laws, as appearing in the 2020 Official Edition, is hereby amended by inserting after chapter 93L the following new chapter:-
Chapter 93M, 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.