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H 3096

Gene Therapy

2025-2026 Regular Session Introduced by Shannon Erickson and 1 co-sponsor

Massachusetts would offer tax incentives to boost remote work: per-employee and equipment credits for employers, plus a 20% deduction for employees' unreimbursed remote-work costs.

Member(s) request name added as sponsor: Erickson
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WeVote Research Nonpartisan
Bill Summary · H 3096

Summary — H.3096 (House Docket No. 2524)

Note up front: the bill packet supplied contains two different legislative texts. The primary Massachusetts bill identified as H.3096 (House Docket No. 2524) is titled and drafted as “An Act relative to work from home incentives.” A separate, duplicate draft of a South Carolina “Gene Therapy” bill is appended; that South Carolina text appears unrelated to Massachusetts H.3096. This summary focuses first on the Massachusetts work‑from‑home incentives bill (H.3096) and then provides a brief note summarizing the appended South Carolina gene‑therapy draft.

A. Massachusetts — Work From Home Incentives (H.3096)

Purpose

To create tax incentives encouraging employers and employees to support remote work in Massachusetts by providing corporate tax credits and an individual tax benefit for remote‑work related expenses.

Key provisions

  • Adds new sections to Chapter 63 (corporate excise) and amends Chapter 62 (individual income tax):
    • Section 31O (new): Corporate per‑employee credit
    • A business corporation may claim a credit against its excise equal to $10 for each “qualified remote employee” for the taxable year.
    • “Qualified remote employee” = salaried, full‑time employee (per section 31C) who uses their primary Massachusetts residence as their workplace for at least 16 hours per week on average in the taxable year.
    • The credit cannot reduce the excise below the minimum amounts required by section 39(b) or section 67.
    • Section 31P (new): Corporate equipment purchase credit
    • A business corporation may claim a credit equal to 15% of costs incurred during the taxable year for purchase of business and communication equipment essential for employees to work remotely from their Massachusetts residence.
    • Same minimum excise limitation applies (cannot reduce below statutory minimum).
    • Amendment to Chapter 62, section 3 (individuals):
    • Adds clause allowing a qualified remote employee to claim an amount equal to 20% of certain unreimbursed remote‑work expenses incurred by the individual during the tax year:
      • (i) internet and telecommunications access used only for employment purposes; and
      • (ii) office equipment (examples listed: computers, monitors, landline phone, printer, workplace furniture, and other supplies as Department may deem necessary).

Who is affected

  • Massachusetts business corporations (may reduce excise tax liability).
  • Salaried, full‑time Massachusetts residents who work remotely at least ~16 hours/week (may claim partial tax relief for certain unreimbursed expenses).
  • Employers who purchase equipment for remote employees (may claim 15% credit).

Procedural / timeline status (from supplied actions)

  • Prefiled: 12/05/2024
  • Introduced / read first time: 01/14/2025
  • Referred to Committee on Labor, Commerce and Industry: 01/14/2025
  • Referred to Committee on Revenue: 02/27/2025
  • Senate concurred: 02/27/2025 (notation in docket)
  • Member name added as sponsor (Erickson): 03/05/2025
  • Hearings scheduled / rescheduled for 10/03/2025 (Gardner Auditorium)

B. Appended — South Carolina Gene Therapy Draft (separate, likely unrelated)

The packet also contains a duplicate draft titled “Gene Therapy” (adds Chapter 141 to Title 44 of the S.C. Code). Key elements of that draft:
- Broad definitions (e.g., “gene therapy product,” “genetically modified,” “expose”).
- Mandatory labeling: products that may act as or be capable of acting as gene therapy must be labeled “Potential Gene Therapy Product”; known gene therapy products labeled “Gene Therapy Product.”
- Disclosure: upon written request, any entity producing/selling such products must disclose information on how third parties might be exposed; response within 21 days.
- Informed consent: entities making products available that could infect/alter genetics must obtain “fully informed consent” from all individuals who could be exposed before exposure.
- Effective upon governor’s approval.

If you want, I can:
- Produce a concise fiscal impact checklist (likely revenue loss estimates needed), or
- Draft a one‑page explainer for employers and employees on how to claim the credits/deductions and documentation required.

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

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