This bill imposes a new tax on corporations doing business in the state with $10 million or more in net income, based on the ratio of top executive pay to median employee pay. It defines "compensation ratio" as the average pay of the top executive (or highest-paid employee) over three years divided by the median pay of all U.S. employees. Corporations face higher tax rates as this ratio increases: starting at 0% additional tax for ratios under 50, up to 10% additional tax for ratios over 500. The tax applies to the 2026 tax year and includes a 50% rate increase if a company reduces full-time U.S. employees while increasing contracted or foreign workers.
This bill (SD 209) amends Massachusetts labor laws to strengthen employee remedies for workplace violations. It allows employees who win lawsuits against employers for violations of specific labor laws (like unpaid wages or discrimination) to seek triple damages if the violation was intentional, plus legal fees and costs. For unintentional violations, employees receive regular court-determined damages instead of triple damages. The law applies to cases filed within three years of the violation, after a 90-day waiting period for the Attorney General to act. It directly affects employees pursuing civil actions under Massachusetts labor protections.
SD 190 creates a "safe harbor" for contractors in Massachusetts, protecting them from being classified as employees if they meet specific criteria. The bill directly affects independent contractors and businesses that hire them by providing clear standards for classification. Key provisions include requiring contracts to offer at least $30 per hour ($5,160 monthly), involve licensed professionals, require advanced knowledge/discretion, or grant ownership/copyright of work. This amendment to Chapter 149 (Section 148B) aims to clarify contractor status under state law without changing existing tax or labor requirements.
This bill (HD 514) clarifies Massachusetts' process for recovering unpaid wages after job termination. It requires employees to submit a written demand for unpaid wages to their employer within 15 business days before filing a lawsuit seeking triple damages under specific wage laws (like those covering minimum wage or overtime). Employers who pay the full amount owed within that 15-day window - either for undisputed amounts or due to a good-faith error - will avoid liability for triple damages and attorney fees. The bill directly affects both employees seeking unpaid wages and employers facing wage claims under Massachusetts law.
HD 620 prohibits Massachusetts employers from discriminating against employees or job applicants based on their legal use of cannabis. It requires employers to wait until after making a conditional job offer before testing for marijuana and bans conditioning employment on such testing. The law protects qualifying patients (those legally using medical cannabis under state law) from adverse actions like termination or refusal of hire, unless impairment occurred at work or during work hours. Exceptions apply for safety-sensitive roles (where impairment could cause serious harm) and when federal law would be violated.
HD 667 prohibits the Commonwealth from using state funds to pay non-employee attorneys or management consultants for services related to collective bargaining negotiations or disputes arising from collective bargaining contracts. This bill directly affects state agencies and the Commonwealth by banning taxpayer funding for these specific external services. The key provision is a spending restriction that overrides any existing law allowing such expenditures. The bill does not change collective bargaining procedures but limits the types of external support state agencies can fund with public money.
Massachusetts SD 317 establishes the "Massachusetts Smart Work Week Pilot" program to test a four-day work week for private employers. It allows qualifying private businesses (with at least 15 employees) to adopt a four-day schedule without reducing pay, benefits, or status, while requiring them to collect employee data through surveys and interviews. The program includes a two-year pilot with annual reports on impacts, and participating employers may receive a tax credit for maintaining the schedule for at least one year. Public employers cannot join the pilot or claim the tax credit.
HD 703 creates a new legal mechanism allowing employee advocacy groups, labor unions, or affected employees to sue employers for unpaid wages on behalf of the public. If successful, lawsuits recover triple the unpaid wages for employees who respond within 90 days, plus attorney fees, with a 20% surcharge on the award funding a wage enforcement account. This account provides immediate relief for urgent needs like housing, heat, or food for workers owed wages. Employers must also pay $50 per violation per pay period and the full unpaid wages for non-responsive employees, with these funds added to the enforcement account.
This bill creates a voluntary "Infant-Friendly Workplace Program" in Massachusetts, allowing parents or legal guardians to bring infants aged 6 weeks to 6 months to work while performing job duties. Eligible employers (those receiving state/federal childcare grants) must establish safe spaces, provide training, set reasonable participation limits, and comply with child immunization rules. Employers can use state grants for equipment, private nursing areas, or hiring domestic workers to support childcare during work hours, and qualify for tax incentives. The program requires annual reporting on participation and outcomes, aiming to improve parent retention without replacing existing Paid Family and Medical Leave.
This bill (SD 384) protects Massachusetts employees from workplace discrimination based on off-duty marijuana use. It prohibits employers from penalizing workers for using marijuana outside of work hours or while not impaired during work tasks, unless federal requirements (like DOT testing) apply. Exceptions include cases where an employee cannot maintain job-specific licenses due to marijuana use, or if an employee faces criminal charges related to marijuana. Employees who believe they were discriminated against can sue for actual damages or up to double damages if the violation was willful. The law directly affects employees and employers across Massachusetts workplaces.
