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Massachusetts Senate Bill 2076 Establishes Employer Tax Credits for Recruitment and Retention

Original title: An Act relative to employee recruitment and retention

Last action · July 16, 2026: Committee recommended ought NOT to pass and referred to the committee on House Steering, Policy and SchedulingSponsor: Bruce Tarr

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Would Do

Massachusetts employers can claim a state of up to 30 percent for eligible recruitment and retention expenses, capped at a total of $50 million statewide and limited to three employees per employer. The measure requires employers to certify that participating employees remain in their positions for at least 24 months, with forfeiture and repayment penalties if that retention period is not met.

Why it matters

Changes tax liabilities for businesses offering worker support and alters retention obligations for participating employees over a five-year sunset window.

Who It Would Affect

Groups the bill's text would affect if enacted, as described in the record. Being affected is not a position for or against it.

Directly affected

Employers in Massachusetts

Employers gain eligibility for a state tax credit covering up to 30 percent of recruitment and retention expenses, subject to a three-employee limit and a 24-month retention certification requirement.

Directly affected

Eligible employees

Employees receive employer-provided or reimbursed support for education, training, transportation, housing, tools, or equipment, while being subject to a 24-month retention period to maintain the employer's tax benefit.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

What expenses qualify for the employer tax credit?
Qualifying expenses include money spent on behalf of or reimbursed to an eligible employee for education or skills training, transportation, housing, tools, or equipment.
What happens if an employee leaves before twenty-four months?
The employer must forfeit the and reimburse the commonwealth for the amount of any credit attributable to that employee.
Is there a limit on how many workers an employer can claim the credit for?
Yes, no single employer may claim the credit for expenses related to more than 3 employees.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

Currently passed chamber. The next step in the legislative lifecycle is Law.

Procedural history

5 actions
  1. Jul 16, 2026HouseCommittee
    Committee recommended ought NOT to pass and referred to the committee on House Steering, Policy and Scheduling
  2. Apr 1, 2026Senate
    Reporting date extended to Thursday June 25, 2026
  3. Oct 21, 2025Joint
    Hearing scheduled for 10/28/2025 from 01:00 PM-05:00 PM in B-2
  4. Feb 27, 2025House
    House concurred
  5. Feb 27, 2025SenateCommittee
    Referred to the committee on Revenue

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Sponsors

Connected Entities

Commonwealth of Massachusetts, Bruce Tarr
locationCommonwealth of Massachusetts“The jurisdiction reimbursable upon forfeiture of the credit”Map →
PersonBruce Tarr“Lead petitioner and sponsor of Senate Bill No. 2076”Map →

Sources

Open source document

malegislature.gov

Analysis Score

0–100
  • Significance60
    How much this matters to a regular citizen
  • Controversy35
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz40
    Current news / social attention level

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