An Act relative to the small commercial tax exemption

This bill amends Massachusetts tax law to increase the threshold for the small commercial tax exemption from one to two employees. It directly affects small businesses that employ two or fewer people, allowing them to qualify for the exemption under the same conditions previously reserved for businesses with only one employee. By changing the specific wording in the state's General Laws, the legislation expands the number of eligible small businesses that can avoid certain taxes. The change is a straightforward numerical adjustment to the existing statute without altering other tax rules or procedures.