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HD 3698

An Act relative to a COVID-19 retirement credit study

194th Legislature (2025-2026) Introduced by Jon Zlotnik

Massachusetts authorizes a study on creating a tax credit for workers employed during COVID-19 to assess pandemic-relief feasibility and structure.

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Bill Summary · HD 3698

Legislative bill overview

HD 3698 establishes a study commission to examine the feasibility and potential structure of a retirement tax credit for workers who were employed during the COVID-19 pandemic. The bill directs the commission to investigate how such a credit could be designed and implemented to benefit eligible workers.

Why is this important

This bill addresses the economic hardship experienced by essential and frontline workers during the pandemic by exploring whether tax policy can help offset pandemic-related financial losses. The feasibility study could inform future policy decisions about pandemic relief mechanisms that go beyond emergency payments already distributed.

Potential points of contention

  • Definition of eligibility: Determining which workers qualify (essential workers only, those with income loss, specific sectors) could be contentious and affect the credit's cost and scope
  • Funding mechanism: Questions about whether the credit would be state-funded, federally-funded, or require budget reallocation, particularly as state finances stabilize post-pandemic
  • Retroactive application: Deciding whether a credit applies to pandemic years (2020-2021) or future tax years affects budgetary impact and fairness perceptions
  • Opportunity cost: Resources used for a pandemic-specific credit might otherwise fund other tax relief or social programs

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

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