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H3249 • 2025

An Act relative to creating manufacturing and economic development in the Commonwealth

An Act relative to creating manufacturing and economic development in the Commonwealth

Education Taxes
Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor
Michael J. Soter
Last action
2026-04-21
Official status
Accompanied a study order, see H5313
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

An Act relative to creating manufacturing and economic development in the Commonwealth

An Act relative to creating manufacturing and economic development in the Commonwealth By Representative Soter of Bellingham, a petition (accompanied by bill, House, No.

What This Bill Does

  • An Act relative to creating manufacturing and economic development in the Commonwealth By Representative Soter of Bellingham, a petition (accompanied by bill, House, No.
  • 3249) of Michael J.
  • Soter and Joseph D.
  • McKenna for legislation to establish a high school trade partnership program and to provide tax credits for money expended for said program.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2026-04-21 House

    Accompanied a study order, see H5313

  2. 2026-03-09 House

    Reported date extended to Wednesday, March 18, 2026

  3. 2026-01-27 House

    Reporting date extended to Friday, March 6, 2026

  4. 2025-10-21 Joint

    Hearing scheduled for 10/28/2025 from 01:00 PM-05:00 PM in B-2

  5. 2025-02-27 House

    Referred to the committee on Revenue

  6. 2025-02-27 Senate

    Senate concurred

Official Summary Text

An Act relative to creating manufacturing and economic development in the Commonwealth
By Representative Soter of Bellingham, a petition (accompanied by bill, House, No. 3249) of Michael J. Soter and Joseph D. McKenna for legislation to establish a high school trade partnership program and to provide tax credits for money expended for said program. Revenue.

Current Bill Text

Read the full stored bill text
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Bill H.3249

SECTION 1. Chapter 62 of the General Laws is hereby amended by inserting after section 6N the following section:-

Section 6O. (a) A qualifying employer that is not a business corporation subject to the excise under chapter 63 shall be allowed a credit against the tax liability imposed by this chapter equal to 100 per cent of the money it expended for the high school trade partnership program, established in section 5C of chapter 74, in a taxable year, with a maximum credit of $100,000 per qualifying employer in any 1 taxable year.

SECTION 2. Chapter 63 of the General Laws is hereby amended by inserting after section 31N the following section:-

Section 31O. (a) A qualifying business corporation engaged in business in the commonwealth shall be allowed a credit against its excise due under this chapter in an amount equal to 100 per cent of the money it expended for the high school trade partnership program, established in section 5C of chapter 74, in a taxable year, with a maximum credit of $100,000 per business corporation in any 1 taxable year.

SECTION 3. Chapter 74 of the General Laws is hereby amended by inserting after section 5B the following section:-

Section 5C. (a) The department shall establish a high school trade partnership program to allow public high schools to partner with local private employers for the purposes of providing students with vocational-technical education and apprentice opportunities. The program shall include academic and vocational credit for at school and on-site instruction and training.

(b)The department shall promulgate regulations to establish the minimum requirements for the program, including: (i) criteria for participation by private employers; (ii) minimum academic requirements for participating students; (iii) minimum onsite supervision and safety standards; (iv) English language learner assistance, and (v) fulfillment of in-demand skills.

(c) A school committee may submit an application to the department of elementary and secondary education for the participation of a public high school in the program.

(d) Each school district or municipality participating in the program shall appoint an advisory committee, pursuant to section 6 of this chapter. The advisory committee shall evaluate and approve applications for participation in the program submitted by students and private employers.

SECTION 4. Section 10 of Chapter 70B of the General Laws is hereby amended by adding the following new subsection:

(d) Notwithstanding any law to the contrary, the authority shall be authorized and directed to add twenty (20) percentage points to the project reimbursement rates for regional vocational-technical high school and county, regional and independent agricultural high school construction so that reimbursement rates for such projects are not less than 75% nor more than 90% of the eligible costs.

Further, the authority shall add five (5) percentage points to the reimbursement rate for any project that includes state-approved vocational-technical education programs as defined in Chapter 74 of the General Laws aligned with priorities specifically identified in the Regional Labor Market Blueprint for the region in which the school is located.

However, additional percentage points shall not be awarded unless the school currently offers five (5) or more Chapter 74 programs.

In no case shall the total reimbursement for a project exceed 90% of eligible costs.

SECTION 5. Notwithstanding any general or special law or rule to the contrary, the office of administration and finance shall implement an incremental increase to the per-pupil foundation rate for vocational and technical school students, equivalent to the inflation index.

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