Southcentral Foundation Land Transfer Act of 2025

Summary of Bill S 2098: An Act to Incentivize Public Service

Bill Information:
- Bill Number: S 2098
- Title: An Act to incentivize public service
- Status: Hearing scheduled for 11/18/2025 from 10:00 AM - 01:00 PM in A-1
- Introduced: February 27, 2025
- Classification: Bill

Purpose and Intent

Bill S 2098 aims to encourage individuals to pursue careers in public service by providing a financial incentive in the form of a tax credit. The intent is to attract and retain employees in public service roles, which are often underfunded and face staffing challenges.

Key Provisions

The bill proposes the following changes to the Massachusetts General Laws:

1. Tax Credit for Public Service Employment:

   • A new subsection (ee) will be added to Section 6 of Chapter 62.
   • Defines a “qualifying employer” in accordance with federal regulations (34 CFR 685.219).
   • Allows taxpayers employed by qualifying employers to receive a tax credit of $2,000 for a collective 12 months of employment in public service.

2. Regulatory Oversight:

   • The Secretary of Labor and Workforce Development will be responsible for promulgating regulations related to the implementation of this tax credit.

Who Would Be Affected

• Eligible Taxpayers: Individuals employed by qualifying employers in the public service sector, which may include government agencies, non-profit organizations, and other entities that serve the public good.
• Public Service Employers: Organizations that meet the criteria set forth in the bill and are recognized as qualifying employers under federal law.

Procedural Aspects

• The bill was introduced on February 27, 2025, and has been referred to the committee on Revenue.
• A hearing is scheduled for November 18, 2025, from 10:00 AM to 01:00 PM in room A-1, where stakeholders can discuss the bill and its implications.

Conclusion

Bill S 2098 seeks to provide a meaningful financial incentive for individuals to engage in public service careers, thereby addressing workforce shortages in essential public roles. By offering a tax credit, the legislation aims to enhance the attractiveness of public service employment in Massachusetts.