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HOUSE DOCKET, NO. 2467        FILED ON: 1/17/2013

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2616


The Commonwealth of Massachusetts



Bradley H. Jones, Jr.


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

George N. Peterson, Jr.

9th Worcester

Bradford Hill

4th Essex

Elizabeth A. Poirier

14th Bristol

Viriato Manuel deMacedo

1st Plymouth

Donald Humason


Paul K. Frost

7th Worcester

Sheila C. Harrington

1st Middlesex

Nicholas A. Boldyga

3rd Hampden

Kimberly N. Ferguson

1st Worcester

Steven S. Howitt

4th Bristol

Todd M. Smola

1st Hampden

Keiko M. Orrall

12th Bristol

Kevin J. Kuros

8th Worcester

Matthew A. Beaton

11th Worcester

Daniel B. Winslow

9th Norfolk

HOUSE DOCKET, NO. 2467        FILED ON: 1/17/2013

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2616

By Mr. Jones of North Reading, a petition (accompanied by bill, House, No. 2616) of Bradley H. Jones, Jr. and others relative to tax credits for certain veterans.  Revenue. 


SEE HOUSE, NO. 2528 OF 2011-2012.]


The Commonwealth of Massachusetts



In the Year Two Thousand Thirteen



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 2010 Official Edition, is amended by inserting, after section 31N, the following new section:-

              Section 31O. (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, 2013.

              "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, 2014, 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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