MA H2863

Bill

Relative to the WorkAbility Tax Credit

Introduced
03/29/2021

In Committee
03/29/2021

Crossed Over

Passed

Dead
12/31/2022

Introduced Session

192nd General Court

Bill Summary

Relative to providing for a "WorkAbility" tax credit to employers for wages paid to qualified employees with disabilities. Revenue.

AI Summary

This bill establishes a "WorkAbility" tax credit to encourage employers with 50 or fewer employees to hire qualified individuals with disabilities. The credit provides $5,000 or 30% of the wages paid to a qualified employee in the first year of employment, and $2,500 or 30% in subsequent years, whichever is less. To be eligible, the employer must receive certification from the Massachusetts Rehabilitation Commission that the employee meets the definition of disability under federal law and has a primary place of employment in Massachusetts. The credit is non-transferable and must be claimed by the employer. The bill specifies that the tax credit provisions will be effective for tax years beginning on or after January 1, 2022.

Committee Categories

Budget and Finance

Sponsors (23)

Josh Cutler (D)*, Brian Ashe (D), Marcos Devers (D), Lori Ehrlich (D), Tricia Farley-Bouvier (D), Ryan Fattman (R), Kim Ferguson (R), Tami Gouveia (D), Vanna Howard (D), Hannah Kane (R), Patrick Kearney (D), Kay Khan (D), Kathy LaNatra (D), Kate Lipper-Garabedian (D), Susan Moran (D), Matt Muratore (R), Brian Murray (D), Tram Nguyen (D), Patrick O'Connor (R), Lindsay Sabadosa (D), Adam Scanlon (D), Andy Vargas (D), Steve Xiarhos (R),

Last Action

Accompanied a study order, see H5043 (on 08/29/2022)

Official Document

https://malegislature.gov/Bills/192/H2863

(11 Companion Bills)

Version:

Document Type	Source Location
State Bill Page	https://malegislature.gov/Bills/192/H2863
Bill	https://malegislature.gov/Bills/192/H2863.pdf

Bill	Bill Name	Last Action	Type
H2898	Establishing the Massachusetts Maritime Commercial Development tax credit	Accompanied a study order, see H5250	Similar To
H2934	Relative to farm training in Massachusetts	Accompanied a study order, see H5043	Similar To
H3004	Implementing a home water filtration tax credit	Accompanied a study order, see H5245	Similar To
H5043	Revenue	No further action taken	Replaced by
H90	Financing a program for improvements to the Unemployment Insurance Trust Fund and providing relief to employers and workers in the Commonwealth	For actions on the section returned with recommendations of amendments, see H3702	Similar To
S1183	Regulating the use of credit reports by employers	Accompanied a new draft, see H4614	Similar To
S1230	Expanding whistleblower protections	Bill reported favorably by committee and referred to the committee on Senate Ways and Means	Similar To
S1800	Relative to landlord tenant tax credits	Accompanied a study order, see H5247	Similar To
S1845	Relative to senior citizen property tax credits	Accompanied a study order, see H5247	Similar To
S1982	Relative to promoting tax relief for adoptive parents	Accompanied a study order, see H5248	Similar To
S35	Similar Bills	See H90	Similar To

Bill > H2863

MA H2863

summary

Introduced Session

Bill Summary

AI Summary

Committee Categories

Sponsors (23)

Last Action

Official Document

bill text

bill summary

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