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S2076 • 2025

An Act relative to employee recruitment and retention

An Act relative to employee recruitment and retention

Labor Taxes
Active

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

Sponsor
Bruce E. Tarr
Last action
2026-04-01
Official status
Reporting date extended to Thursday June 25, 2026
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 employee recruitment and retention

An Act relative to employee recruitment and retention By Mr.

What This Bill Does

  • An Act relative to employee recruitment and retention By Mr.
  • Tarr, a petition (accompanied by bill, Senate, No.
  • 2076) of Bruce E.
  • Tarr for legislation relative to tax credits for employee recruitment and retention.

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. 2026-04-01 Senate

    Reporting date extended to Thursday June 25, 2026

  2. 2025-10-21 Joint

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

  3. 2025-02-27 Senate

    Referred to the committee on Revenue

  4. 2025-02-27 House

    House concurred

Official Summary Text

An Act relative to employee recruitment and retention
By Mr. Tarr, a petition (accompanied by bill, Senate, No. 2076) of Bruce E. Tarr for legislation relative to tax credits for employee recruitment and retention. Revenue.

Current Bill Text

Read the full stored bill text 
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Bill S.2076

Mass General Laws Chapter 62 section 6 is hereby amended by adding at the end the following paragraph:-

(aa)(1) A credit shall be allowed against all taxes paid by an employer for not more than 30 percent of eligible expenses for the purpose of employee recruitment and retention.

(2) Eligible expenses for said credit shall include expenditures made on behalf of, or reimbursement made to, an eligible employee, for education or skills training, transportation, housing, tools, or equipment.

(3) The total amount of the credit shall not exceed fifty million dollars, provided that no single employer may claim the credit for expenses related to more than 3 employees.

(4) In claiming the credit, an employer shall certify that an employee has, or will, remain employed in their current position for not less than twenty-four months, provided that if such employee is not so employed the employer shall forfeit the credit and reimburse the commonwealth for the amount of any credit attributable to that employee.

(5) The provisions of this section shall expire five years following their adoption, unless otherwise terminated, modified, or extended.

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