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Bill

S 1958

Provides for the viewing of footage captured by an interior school bus camera in certain circumstances

2025 Regular Session Introduced by Dean Murray and 1 co-sponsor

Provides a $2,000 tax credit per qualifying hire and direct annual payments to micro businesses (≤10 employees) hiring formerly incarcerated or transitional assistance recipients,

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Bill Summary · S 1958

Summary — S.1958 (as filed Jan. 16, 2025) — Micro Business Employee Training & Workforce Development Program

Note: the packet of materials provided contains conflicting metadata (different titles, sponsors, and committee referrals). This summary focuses on the bill text included in the packet, which appears to be a Massachusetts bill (filed by Sen. Sal N. DiDomenico, Senate Docket No. 1807) creating a micro business workforce program and related tax/financial supports.

Purpose

Establish a program to encourage micro businesses to hire formerly incarcerated people and recipients of transitional assistance, support micro‑business workforce development and training, promote job creation, and reduce recidivism.

Key provisions

  • Definition

    • “Formerly incarcerated individual” = a person discharged from a correctional facility, house of correction, prison, or jail within the last 5 years.

  • Tax credit (adds subsection (dd) to G.L. c.62, §6)

    • Employers that are not business corporations subject to chapter 63 excise may claim a $2,000 credit for each qualifying hire (formerly incarcerated or receiving transitional assistance under chapter 18).
    • Eligibility conditions:
    • Employer’s primary place of employment located in the Commonwealth.
    • Employer employs no more than 10 employees (micro business).
    • Employer reported no more than $250,000 gross profit in the previous taxable year.
    • Hired individual’s primary residence is in the Commonwealth.
    • Duration: once claimed in a taxable year for a qualifying hire, the employer remains eligible for the credit in each subsequent taxable year for up to 10 taxable years, conditional on the continued employment of that individual.

  • Micro Business Worker Development & Training Program (adds G.L. c.23A, new §70)

    • Administered by the Executive Office of Housing and Economic Development (EOHED).
    • Direct payments to each employer eligible for the credit, by year of credit eligibility:
    • Year 1: $15,000
    • Year 2: $13,500
    • Year 3: $12,000
    • Year 4: $10,500
    • Year 5: $9,000
    • Establishes the “micro business worker development and training fund” as an expendable trust within EOHED.
    • Funding sources: at least 15% shares of various appropriations (Council of State Governments justice reinvestment reserve; community empowerment & reinvestment grants; urban agenda economic development grants; demonstration workforce development program; Department of Correction re‑entry programs), plus monies authorized by the General Court, grants, gifts.
    • Funds “shall remain” in the fund not subject to appropriation and be expended only for the program’s purposes; deposits managed to secure highest safe interest and be available for immediate withdrawal.

Who is affected

  • Micro businesses (≤10 employees; ≤$250,000 gross profit) in Massachusetts that are not corporations taxed under chapter 63.
  • Formerly incarcerated individuals (released within 5 years) and persons receiving transitional assistance under chapter 18 (potential hires).
  • Executive Office of Housing and Economic Development (administration and fund oversight).
  • State fiscal picture: reduced tax receipts to the extent credits are claimed and program payments are disbursed; offset funding partly drawn from designated appropriations.

Procedural / timeline notes

  • Bill text filed Jan. 16, 2025 (Senate Docket No. 1807). Other supplied legislative actions and sponsor lists conflict with the bill text; verify current status and correct jurisdiction (state vs. federal) with official legislative sources. A hearing was noted for 10/28/2025 in the materials provided.

Potential impacts (concise)

  • Positive: financial support to micro businesses for hiring re‑entering individuals; incentives that could increase employment and reduce recidivism.
  • Fiscal: costs to the Commonwealth from tax credits and direct payments; reallocation of at least portions of several appropriations into the new trust fund.

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

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