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HOUSE DOCKET, NO. 2281        FILED ON: 1/20/2011

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2528


The Commonwealth of Massachusetts



Bradley H. Jones, Jr. and Viriato Manuel deMacedo


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 Lowering the Rate of Unemployed Veterans..






Bradley H. Jones, Jr.

20th Middlesex

Viriato Manuel deMacedo

1st Plymouth

Marc T. Lombardo

22nd Middlesex

Donald F. Humason, Jr.

4th Hampden

Angelo L. D'Emilia

8th Plymouth

Geoff Diehl

7th Plymouth

F. Jay Barrows

1st Bristol

Shaunna O'Connell

3rd Bristol

Susan Williams Gifford

2nd Plymouth

Richard Bastien

2nd Worcester

Kevin J. Kuros

8th Worcester

Sheila C. Harrington

1st Middlesex

Kimberly N. Ferguson

1st Worcester

Matthew A. Beaton

11th Worcester

Steven L. Levy

4th Middlesex

Paul K. Frost

7th Worcester

Steven S. Howitt

4th Bristol

Bruce E. Tarr


Russell E. Holmes

6th Suffolk

George N. Peterson, Jr.

9th Worcester

Elizabeth A. Poirier

14th Bristol

Bradford Hill

4th Essex

HOUSE DOCKET, NO. 2281        FILED ON: 1/20/2011

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2528

By Messrs. Jones of North Reading and deMacedo of Plymouth, a petition (accompanied by bill, House, No. 2528) of Bradley H. Jones, Jr., Viriato Manuel deMacedo and others relative to tax credits for certain veterans.  Revenue. 


SEE HOUSE, NO. 2791 OF 2009-2010.]


The Commonwealth of Massachusetts



In the Year Two Thousand Eleven



An Act Relative to Lowering the Rate of Unemployed Veterans..


              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 2008 Official Edition, is amended by inserting after section 31M the following section:

              Section 31N. (a) As used in this section, the following words shall, unless the context otherwise requires, have the following meanings:

                “Qualified veterans”, a Massachusetts resident who: (i) was a member of the Armed Forces of the United States, a member of the Massachusetts National Guard, or a member of any reserve component of the Armed Forces of the United States; (ii) served on active duty in connection with the Vietnam Conflict, Operation Desert Storm, Operation Enduring Freedom, or Operation Iraqi Freedom; (iii) who has provided the taxpayer  with documentation showing honorable discharge; and (iv) was initially hired by the taxpayer on or after January 1, 2010.

              “Sustained employment”, a period of employment that is at least 185 days during a taxable year.

              (b) For each taxable year on or after January 1, 2012, each taxpayer is entitled to a credit against the excise due under this chapter in an amount equal to 5%, but in no event to exceed $600, of the gross wages paid by the taxpayer to a qualified veteran in the course of that veteran’s sustained employment during the taxable year.

              (c) If a taxpayer is subject to a minimum excise under this chapter, the amount of credit allowed shall not reduce the excise to an amount less than the minimum excise.

              (d) A taxpayer entitled to a credit under this section for any taxable year may carry over and apply to its excise for any 1 or more of the next succeeding 5 taxable years, the portion, as reduced from year to year, of those credits which exceed the excise for the taxable year.  The tax credit shall be applied to the earliest year for which there is a tax liability.  If there are credits for more than one year that are available to offset a liability, the earlier credit shall be applied first.

              (e) A taxpayer that has previously been approved to receive a credit under this section shall not be eligible to receive said payment for more than one calendar year.  A taxpayer may apply to receive a credit under this section that relates to a different application in the same calendar year or a different application in a different calendar year.

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