Bill
H 3209
Massachusetts bill creates an voluntary Age-Friendly Employer Certification with tax credits and supports to hire, train, and provide benefits for workers 55+.
Status: Introduced Feb 27, 2025; Referred to Revenue Committee; hearing scheduled 06/16/2025. Sponsor: Rep. Alice Hanlon Peisch (14th Norfolk).
Note on source text
- The provided bill packet includes two distinct legislative texts from different jurisdictions: (A) a Massachusetts proposal creating an “Age‑Friendly Employer Certification” and related state tax credits (the primary title and sponsor shown); and (B) a separate South Carolina statutory insertion creating required “disciplinary classrooms” in public schools. This summary treats both texts separately and highlights the Massachusetts bill as the primary title indicates. Readers should verify the official source/version for final jurisdictional context.
Purpose (Massachusetts text)
- Establish a voluntary Age‑Friendly Employer Certification and provide targeted state tax credits and supports to encourage hiring, retention, training, and benefits for older workers.
Key provisions — Massachusetts (chapter 62, §6 addition)
- Definitions: “Older worker” = age 55 or older at time wages are paid/incurred.
- Certification: Executive Office of Labor and Workforce Development (EOLWD) to create an Age‑Friendly Employer Certification. Certification requires employers to offer: (i) remote/hybrid options; (ii) job‑sharing; (iii) flexible/part‑time schedules; and (iv) equal‑opportunity hiring/retention practices. Certified employers listed on a public registry.
- Wage hiring credit: Annual employer tax credit up to $2,500 per qualified employee, or 10% of wages for that employee in the first taxable year of employment (whichever is less). Eligibility requires employee’s primary workplace and residence in MA and 12 consecutive months of employment prior to and during the taxable year. Credit available up to three consecutive years post‑certification. EOLWD to verify eligibility.
- Caregiver accommodations credit: Additional credit up to 15% of costs for flexible scheduling or paid leave provided to employees age 62+ who care for elderly family members; overseen by Executive Office of Health and Human Services.
- Training/upskilling credit: Nonrefundable credit up to $2,500 per qualified trainee (age 55+) for employer‑provided certified training; unused credits may be carried forward one year.
- Health benefits credit: Credit up to 25% of the cost of extended health insurance benefits for employees 55+, capped at $2,500 per worker annually; Division of Insurance to oversee compliance.
- Administration & regs: EOLWD to do outreach and certify programs; Office of Business Development (with EOLWD) to adopt application regulations; DOR, EOLWD, and EOHHS may promulgate implementation rules by Dec 31, 2025.
- Fiscal/other limits: Credits cannot reduce certain minimum excises under Chapter 63; credits are nontransferable. Effective Jan 1, 2026.
Potential impact — Massachusetts
- Incentivizes employers to adopt flexible work practices and invest in older worker training and benefits. May increase employment/retention of workers 55+. Creates recurring state tax expenditures (per‑employee caps specified). Requires agency rulemaking and administrative oversight; potential budgetary and staffing implications for EOLWD, EOHHS, Division of Insurance, and DOR.
Key provisions — South Carolina (separate text)
- Each public school must establish a disciplinary classroom for students whose misconduct does not merit suspension/expulsion.
- Assignment is discretionary by the classroom teacher in consultation with principal and a certified guidance counselor or mental health professional.
- Staffing: disciplinary classroom must have a teacher (to assist with schoolwork) and a certified guidance counselor/mental health professional (to provide counseling).
- Students must continue receiving classroom assignments and receive mental‑health counseling; a collaborative progress plan must be developed to return students to class.
- Parents/guardians must receive written notice and be offered a conference within three days of suspension. Effective upon Governor’s approval.
Who is affected
- Massachusetts: employers in MA seeking certification; workers aged 55+ (and caregivers aged 62+); state agencies (EOLWD, EOHHS, DOR, Division of Insurance); state budget/taxpayers.
- South Carolina: public schools, teachers, counselors/mental health staff, students assigned to disciplinary classrooms, and parents/guardians.
Procedural/timeline notes
- MA text: introduced Feb 27, 2025; hearing scheduled 06/16/2025; administrative regulations due by Dec 31, 2025; statutory effective date Jan 1, 2026.
- SC text: Effective upon Governor’s approval (per inserted language).
- Because the packet mixes jurisdictional texts, consult the official legislative websites (Massachusetts General Court and South Carolina Legislature) for authoritative bill versions and status.
Compiled from official sources — confirm details with the bill’s official record.
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