An Act to establish the micro business employee training and workforce development program

HD 3164 creates a tax credit for Massachusetts employers with 10 or fewer employees who hire formerly incarcerated individuals (within 5 years of release) or people receiving transitional assistance under Chapter 18. Employers receive a $2,000 annual tax credit per eligible hire, plus phased training funds ranging from $15,000 to $9,000 over five years. The program is funded by dedicating 15% of several existing state justice and reentry program budgets to a new trust fund. It directly affects small Massachusetts businesses and supports job placement for two specific vulnerable groups. The credit is available for 10 years if the employee remains employed.