Requires the board of directors of a cooperative housing corporation to notify applicants seeking to purchase shares of the corporation of the reason or reasons the board of directors has refused such request

2025 Regular Session Introduced by Brian Kavanagh

Creates a $2,000 MA income tax credit for individuals who work 12 months in public service for a qualifying employer (per 34 CFR 685.219).

PRINT NUMBER 2098A

Summary — S.2098 (Print 2098A): "An Act to Incentivize Public Service"

Note on documents: The header information included an unrelated cooperative-housing notification title. The bill text and caption filed in the Senate (presented by Sen. John C. Velis) clearly indicate this measure creates a state income tax credit to incentivize public service. This summary follows the bill text provided.

Key provisions

Amends Section 6 of Chapter 62 (Massachusetts personal income tax law) by adding a new subsection (ee).

Defines “qualifying employer” by reference to the federal regulation 34 CFR 685.219 (the definition used in the federal Public Service Loan Forgiveness program).

Grants an income tax credit of $2,000 to a taxpayer who is employed by a qualifying employer for a collective period of 12 months in public service.

Directs the Secretary of Labor and Workforce Development to promulgate regulations implementing the credit (eligibility verification, documentation, timing, etc.).

Who would be affected

Eligible taxpayers: individuals who meet the qualifying-employer and 12-month public-service employment requirements.

Qualifying employers: those that meet the 34 CFR 685.219 definition (generally includes federal, state, local governments; 501(c)(3) nonprofits; and certain other not-for-profit organizations providing qualifying public services).

State departments: Department of Revenue (for tax administration) and the Executive Office of Labor and Workforce Development (for rulemaking and possibly verification).

Administrative and timeline notes

Bill filed in the Senate (Senate Docket No. 1601) and presented by Sen. John C. Velis; printed as 2098A.

Introduced June 17, 2025. Multiple committee referrals are recorded (including Revenue and Housing, Construction & Community Development); hearings were scheduled for November 18, 2025 (per the docket entries).

The Secretary of Labor and Workforce Development must issue implementing regulations—timing and specifics will depend on that rulemaking.

Potential fiscal and policy impacts

Direct revenue cost to the Commonwealth equal to $2,000 multiplied by the number of eligible taxpayers claiming the credit in a tax year; the magnitude depends on take-up.

Implementation will require coordination between agencies for eligibility verification and tax administration.

Could increase recruitment/retention incentives for public-sector and qualifying nonprofit employers.

Questions for further analysis (not addressed in the text)
- Is the credit refundable or nonrefundable? (Bill text does not specify.)
- Is the credit a one-time claim or annually available after each qualifying 12-month period?
- What documentation will satisfy proof of “qualifying employer” service?
- Effective date and any sunset or carryforward provisions.

If you want, I can draft a short fiscal-impact checklist or compare this proposal to similar state public-service tax credits.

Bill