An Act to support the seasonal workforce

This bill creates a refundable tax credit program to help seasonal businesses in Massachusetts cover housing costs for their temporary workers. It defines a "seasonal employer" as a company that operates for more than 70 percent of its business during a period of less than 20 weeks due to weather or product cycles. Under the new rules, these employers can claim a tax credit equal to the rent paid for housing employees during their short work season, with a maximum annual credit value of $10,000. If the calculated credit is larger than the employer's tax bill, the state will issue a check for the difference. The Department of Revenue is tasked with writing specific regulations to manage and enforce this program.