H3052

Relative to public benefit corporations

Introduced·2/27/25
Introduced Text

Provides preferential tax rates for Massachusetts public benefit corporations meeting employee benefit standards.

This bill amends Massachusetts law to offer a preferential tax rate to public benefit corporations that meet certain employee benefit standards. Eligible corporations must offer at least four out of six specified benefits, including a living wage, paid parental leave, flexible spending accounts, a compensation ratio, and profit sharing. The bill defines a living wage as sufficient to afford a decent standard of living, including essentials like food, housing, and healthcare.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Current
In committee
Next
Committee decision

Sponsors

D
1
0
Democratic CaucusRepublican Caucus

Calendar

Oct 3, 2025

10:00 AM

Joint Committee on Revenue Hearing

Oct 3, 2025

10:00 AM

Joint Committee on Revenue Hearing

History

Apr 2

House

Accompanied a study order, see H5318

Feb 25

House

Reporting date extended to Wednesday, March 18, 2026

Dec 18, 2025

House

Reporting date extended to Friday, February 20, 2026