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HD 3530

An Act modernizing workforce opportunities for older workers

194th Legislature (2025-2026) Introduced by Alice Peisch

MA to certify Age-Friendly Employers and offer tax credits for hiring/retaining workers 55+, including training, caregiver, and health-insurance credits; effective Jan 1, 2026.

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Bill Summary · HD 3530

Summary of Bill HD 3530 — An Act modernizing workforce opportunities for older workers

Purpose and intent

  • Establish an affirmative, state-supported framework to encourage employers to recruit, retain, and support older workers (defined as individuals age 55 and older).
  • Create an Age-Friendly Employer Certification program and provide targeted tax credits and credits for related workforce activities to incentivize inclusive practices.

Key provisions

  • Age-Friendly Employer Certification program

    • Administered by the Massachusetts Executive Office of Labor and Workforce Development (EOLWD).
    • Eligibility: Employers that implement policies and practices benefiting older workers, with certified practices including:
    • Remote or hybrid work opportunities
    • Job-sharing arrangements
    • Flexible or part-time schedules
    • Equal opportunity hiring and retention
    • Certified employers will be listed on a state public registry and promoted as model employers.

  • Tax credits and incentives for certified employers

    • General wage credit (for each qualified employee):
    • Up to $2,500 per employee per year, or 10% of wages paid to the employee in the first taxable year—whichever is lower.
    • Eligibility: Employee primarily works and resides in Massachusetts; employed for at least 12 consecutive months in the year the credit is claimed.
    • Duration: Available for up to three consecutive years after certification.
    • Caregiver accommodations credit:
    • Additional credit for accommodations such as flexible scheduling or paid leave for employees aged 62+ who are caregivers.
    • Credit up to 15% of the cost of accommodations.
    • Administered by EOHHS (Department of Health and Human Services) for caregiver-related claims.
    • Training and upskilling credit:
    • Nonrefundable credit up to $2,500 for each qualified older employee (55+) who participates in certified training programs in a taxable year.
    • Ability to carry forward unused credits to future years.
    • Health insurance benefits credit:
    • Credit up to 25% of the cost of extended health insurance benefits for employees aged 55+.
    • Cap of $2,500 per worker per year.
    • Oversight by the Massachusetts Division of Insurance.
    • Administrative credits and enforcement:
    • Credits are nontransferable and may apply to a subsequent tax year for the same eligible employee.
    • Credits cannot reduce an employer’s minimum excise under Chapter 63 below the statutory minimum.

  • Outreach, implementation, and regulations

    • The EOLWD must conduct outreach campaigns to educate employers about benefits of hiring/retaining older workers.
    • EOLWD, in partnership with the Massachusetts Office of Business Development, will promulgate regulations to establish the credit application process.
    • Regulatory implementation required no later than December 31, 2025.

  • Effective date

    • The Act takes effect January 1, 2026.

Who is affected

  • Employers in Massachusetts seeking to hire or retain workers aged 55 and older.
  • Employers offering training, caregiver accommodations, and extended health benefits to older workers.
  • Agencies involved in oversight and regulation (EOLWD, EOHHS, Division of Insurance, and the Department of Revenue).

Procedural and timeline notes

  • Regulatory framework must be established by December 31, 2025, with credits effective starting January 1, 2026.
  • Credits are subject to annual eligibility and administration by designated state offices; credits are nontransferable and may be carried forward for unused portions in some cases.
  • The bill envisions a state registry of certified Age-Friendly Employers.

This bill represents a targeted approach to modernize workplaces for older adults through recognition, financial incentives, and supportive employment practices, while leveraging state agencies to administer and regulate the program.

Compiled from official sources — confirm details with the bill’s official record.

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