An Act relative to work from home incentives
Generates a plain-language summary of the bill text and history.
| Date | Branch | Action |
|---|---|---|
| 4/21/2026 | House | Accompanied a study order, see H5313↗ |
| 2/25/2026 | House | Reporting date extended to Wednesday, March 18, 2026 |
| 12/18/2025 | House | Reporting date extended to Friday, February 20, 2026 |
| 10/3/2025 | Joint | Hearing rescheduled to 10/03/2025 from 10:00 AM-12:35 PM in Gardner Auditorium — Hearing updated to New End Time |
| 9/24/2025 | Joint | Hearing scheduled for 10/03/2025 from 10:00 AM-05:00 PM in Gardner Auditorium |
| 2/27/2025 | Senate | Senate concurred |
| 2/27/2025 | House | Referred to the committee on Revenue |
No additional cosponsors.
| Committee | Recommendation | Vote |
|---|---|---|
| J26 | Accompanied | — |
Chapter 63 of the general laws, as appearing in the 2022 official edition, is hereby amended by adding after section 31N, the following new section:-
(A) A business corporation shall be allowed a credit against its excise due under this chapter equal to $10 for each qualified remote employee for the taxable year. (b) For the purposes of this section a “qualified remote employee” shall mean a salaried, full-time employee, as defined by section 31C, who utilizes their primary Massachusetts residence as their work place for at least 16 per week on average for the taxable year. (c) The credit allowed hereunder for any taxable year shall not reduce the excise to less than the amount due under section thirty-nine (b) or sixty-seven.
Chapter 63 of the general laws, as so appearing, is hereby amended by adding after section 31O, the following new section:-
(A) A business corporation shall be allowed a credit against its excise due under this chapter equal to fifteen per cent of the cost incurred during the taxable year for the purchase business and communication equipment which are essential for employees to work remotely from their Massachusetts residence. (b) The credit allowed hereunder for any taxable year shall not reduce the excise to less than the amount due under section thirty-nine (b) or sixty-seven.
Section 3 of chapter 62 of the general laws, as so appearing, is hereby amended by inserting after clause (20) of subsection B the following clause:- (21) In the case of an individual who is a qualified remote employee, as defined by section 31O of chapter 63 of the general laws, such individual may claim an amount equal to twenty per cent of the following expenses that are incurred by the individual and related to the individual's remote employment and not paid for by their employer: (i) internet and telecommunications access used only for employment purposes; and (ii) office equipment, including but not limited to, computers, monitors, landline phone, printer, workplace furniture, and other supplies as the department may deem necessary.
SECTION 1. Chapter 63 of the general laws, as appearing in the 2022 official edition, is hereby amended by adding after section 31N, the following new section:- Section 31O. (A) A business corporation shall be allowed a credit against its excise due under this chapter equal to $10 for each qualified remote employee for the taxable year. (b) For the purposes of this section a “qualified remote employee” shall mean a salaried, full-time employee, as defined by section 31C, who utilizes their primary Massachusetts residence as their work place for at least 16 per week on average for the taxable year. (c) The credit allowed hereunder for any taxable year shall not reduce the excise to less than the amount due under section thirty-nine (b) or sixty-seven. SECTION 1. Chapter 63 of the general laws, as so appearing, is hereby amended by adding after section 31O, the following new section:- Section 31P. (A) A business corporation shall be allowed a credit against its excise due under this chapter equal to fifteen per cent of the cost incurred during the taxable year for the purchase business and communication equipment which are essential for employees to work remotely from their Massachusetts residence. (b) The credit allowed hereunder for any taxable year shall not reduce the excise to less than the amount due under section thirty-nine (b) or sixty-seven. SECTION 3. Section 3 of chapter 62 of the general laws, as so appearing, is hereby amended by inserting after clause (20) of subsection B the following clause:- (21) In the case of an individual who is a qualified remote employee, as defined by section 31O of chapter 63 of the general laws, such individual may claim an amount equal to twenty per cent of the following expenses that are incurred by the individual and related to the individual's remote employment and not paid for by their employer: (i) internet and telecommunications access used only for employment purposes; and (ii) office equipment, including but not limited to, computers, monitors, landline phone, printer, workplace furniture, and other supplies as the department may deem necessary.