Notices of Public Hearing (Published 1/17/2025)
Health and Human Services, Executive Office of -
101 CMR 204.00
NOTICE OF PUBLIC HEARING
Under the authority of M.G.L. c. 118E and in accordance with M.G.L. c. 30A, the Executive Office of Health and Human Services (EOHHS) will hold a remote public hearing on Friday, January 24, 2025, at 11:00 a.m. relative to the emergency adoption of amendments to the following regulation.
101 CMR 204.00: Rates of Payment to Resident Care Facilities
The regulation went into effect as an emergency on January 1, 2025. There is no fiscal impact on cities and towns.
101 CMR 204.00 governs payment rates for resident care services (“rest homes”) provided to publicly aided individuals by governmental units.
The proposed rates, effective January 1, 2025, were calculated according to the following methodology:
- Update the base year from 2021 to 2022.
- Calculate allowed variable and fixed cost per diems using 2022 costs.
- Cap variable costs at the 85th percentile, or $165.93. (Variable costs include an imputed amount of $121,380 for the personal services of an owner for rest homes that are sole proprietorships, since they do not report owner’s salary. There are currently no rest homes that are sole proprietorships.)
- With a 6.98% cost adjustment factor (CAF) applied, the cap is at $177.51. (The CAF is based on inflation indices derived by cost center from data provided by IHS Markit. The CAF was calculated with a base period of CY2022 and a one-year rate period beginning October 1, 2024.)
- Fixed cost component is limited to the amounts described in 101 CMR 204.08(2)(a)1.d.
- The methodology used to set the proposed rates applies a 90% occupancy standard when calculating per diem costs.
- For each rest home, the preliminary rate is the sum of the components listed above.
- For each rest home, calculate its DTA days percentage by dividing its DTA days by the facility’s total resident days, based on the 2022 cost report. The facility’s DTA days percentage adjustment is equal to its DTA days percentage multiplied by $24.65.
- For each rest home, calculate a new rate effective January 1, 2025, equal to the greater of
- The sum of the preliminary rate, the DTA days percentage adjustment, and a resident care add-on of $4.60,
- The facility’s certified rate in effect on December 31, 2024, or
- $105
- If the rate calculated above exceeds the current rate effective December 31, 2024, plus $70, the facility will receive a negative adjustment such that the new rate effective January 1, 2025, will be equal to the current rate effective December 31, 2024, plus $70.
- For each rest home, calculate its FY2024 RCC-Q by dividing certain rest home expenses by revenue, excluding any revenue from non-rest home lines of business, based on reports that facilities are required to file. For non-exempt facilities with RCC-Q scores that fall below the established threshold of 80%, a downward adjustment is applied to their rate. For every 1 percentage point that the facility’s RCC-Q is below the threshold, the downward adjustment is 0.5% of the rate, up to a maximum of a 5% downward adjustment. Additionally, EOHHS may conduct an audit of RCC-Q data for selected facilities. Language has been added to the regulation to indicate that if a facility’s audit shows that their score was in fact below the 80% threshold in the prior fiscal year, a downward adjustment to their currently effective rate will be calculated, and the dollar value of this adjustment will be applied to the newly established rate in the following rate period. An audit of FY23 RCC-Q scores that were used during the FY24 rate calculations found that two facilities’ actual RCC-Q scores were below 80%. To account for this, a downward adjustment was calculated based on a percentage of their rates in effect December 31, 2024, and the dollar value of this adjustment is proposed to be applied beginning in their rates effective January 1, 2025.
- For rates effective January 1 through January 31, 2025, apply an annualization adjustment of 296.77% of the difference between the new rate and the current rate, to cover the 92 days from October 1 through December 31, 2024.
The current daily rates for rest homes range from $103.95 to $242.83, with a median of $150.09. For the period beginning February 1, 2025, the proposed rates range from $105.00 to $242.83, with a median of $149.65.
Additional amendments are proposed to remove descriptions of other COVID-19-related add-on payments for programs that have ended, to update the scope of the regulations and rates within, and to clarify the auditing process of RCC-Q reporting.
There is no anticipated change in annual aggregate state expenditures to eligible resident care facilities based on the proposed amendments.
To register to testify at the hearing and to get instructions on how to join the hearing online, go to www.mass.gov/info-details/executive-office-of-health-and-human-services-public- hearings. To join the hearing by phone, call (646) 558-8656 and enter meeting ID 935 397 8200# when prompted.
You may also submit written testimony instead of, or in addition to, live testimony. To submit written testimony, please email your testimony to ehs-regulations@mass.gov as an attached Word or PDF document or as text within the body of the email with the name of the regulation in the subject line. All written testimony must include the sender’s full name, mailing address, and organization or affiliation, if any. Individuals who are unable to submit testimony by email should mail written testimony to EOHHS, c/o D. Briggs, 100 Hancock Street, 6th Floor, Quincy, MA 02171.
Written testimony will be accepted through 5:00 p.m. on Friday, January 24, 2025. EOHHS specifically invites comments as to how the amendments may affect beneficiary access to care.
To review the emergency regulation, go to www.mass.gov/infodetails/ executive-office-of-health-and-human-services-public-hearings or request a copy in writing from MassHealth Publications, 100 Hancock Street, 6th Floor, Quincy, MA 02171.
To view or download related supporting materials, go to www.mass.gov/infodetails/ proposed-regulations-supporting-materials.
Special accommodation requests may be directed to the Disability Accommodations Ombudsman by email at ADAAccommodations@mass.gov or by phone at (617) 847-3468 (TTY: (617) 847-3788 for people who are deaf, hard of hearing, or speech disabled). Please allow two weeks to schedule sign language interpreters.
EOHHS may adopt a revised version of the proposed regulation taking into account relevant comments and any other practical alternatives that come to its attention.
In case of inclement weather or other emergency, hearing cancellation announcements will be posted on the MassHealth website at www.mass.gov/service-details/executiveoffice- of-health-and-human-services-public-hearings.
January 3, 2025
CMR No.: 101 CMR 204.00: Rates of Payment to Resident Care Facilities
Small Business Impact Statement
(As required by M.G.L. c. 30A §§ 2, 3 & 5)
-
Estimate of the Number of Small Businesses Impacted by the Regulation:
60
-
Will small businesses have to create, file, or issue additional reports?
No.
-
Will small businesses have to implement additional recordkeeping procedures?
No.
-
Will small businesses have to provide additional administrative oversight?
No.
Will small businesses have to hire additional employees in order to comply with the proposed regulation?
No.
Does compliance with the regulation require small businesses to hire other professionals (e.g. a lawyer, accountant, engineer, etc.)?
No.
Does the regulation require small businesses to purchase a product or make any other capital investments in order to comply with the regulation?
No.
Are performance standards more appropriate than design/operational standards to accomplish the regulatory objective?
(Performance standards express requirements in terms of outcomes, giving the regulated party flexibility to achieve regulatory objectives and design/operational standards specify exactly what actions regulated parties must take.)No.
Do any other regulations duplicate or conflict with the proposed regulation?
No.
Does the regulation require small businesses to cooperate with audits, inspections, or other regulatory enforcement activities?
Yes. All resident care facilities using the rates under the regulation are subject to audit, if determined necessary by EOHHS, and the regulation amendment explicitly acknowledges such audit power. The regulation does not distinguish between small and other businesses.
Does the regulation require small businesses to provide educational services to keep up to date with regulatory requirements?
No.
Is the regulation likely to deter the formation of small businesses in Massachusetts?
No. The regulation establishes new and updated payment methodologies for providers and is unlikely to deter or encourage the formation of small businesses.
Is the regulation likely to encourage the formation of small businesses in Massachusetts?
No.
Does the regulation provide for less stringent compliance or reporting requirements for small businesses?
No.
Does the regulation establish less stringent schedules or deadlines for compliance or reporting requirements for small businesses?
No.
Did the agency consolidate or simplify compliance or reporting requirements for small businesses?
No.
Can performance standards for small businesses replace design or operational standards without hindering delivery of the regulatory objective?
No.
Are there alternative regulatory methods that would minimize the adverse impact on small businesses?
No. Payment methodologies for resident care facilities are required by statute to be established through regulation.
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Health and Human Services, Executive Office of -
101 CMR 345.00
NOTICE OF PUBLIC HEARING
Under the authority of M.G.L. c. 118E and in accordance with M.G.L. c. 30A, the Executive Office of Health and Human Services (EOHHS) will hold a remote public hearing on Friday, January 24, 2025, at 10:00 a.m., relative to the adoption of amendments to the following regulation.
101 CMR 345.00: Rates for Temporary Nursing Services
The proposed regulation contains rates effective for dates of service on or after March 1, 2025. There is no fiscal impact on cities and towns.
101 CMR 345.00 establishes annual industry-wide maximum class rates of payment for temporary nursing services (TNS) paid by nursing facilities and hospitals. Pursuant to M.G.L. c. 111, §72Y and c. 118E, §13D, the Executive Office of Health and Human Services (EOHHS) must provide an annual industry-wide class rate for TNS providers. The statute also specifies that the maximum rates are to be set by region (Massachusetts has six Health Service Areas (HSA)), type of facility (hospital or nursing facility (NF)), position type (RN, RN-Specialty, LPN, CNA), and shift (weekday shifts 1 through 3 and weekend shifts 1 through 3). This regulation was last amended effective October 1, 2021.
The wage components were calculated using the median wages and benefits from the FY2022 SNF-CR and the 2022 hospital cost report (HCF-403). TNS hours from the FY2022 NSR were used to calculate spending and fiscal impact. The estimated historical spending based on reported units in the FY2022 TNS cost report was decreased by a factor of 11.71%, in order to align with the total expenses for TNS in nursing facilities as reported in FY2022 SNF-CRs.
For each HSA, the median hospital wages by type of service were blended with the statewide median for those services (50:50). The nursing facility medians were based on FY2022 SNF-CR median wages by HSA and type of position. The median wages were then adjusted by a cost adjustment factor (CAF) of 6.87%. The CAF is calculated with a base period of Q1 2022 through Q4 2022, and a prospective rate period of Q1 2025 through Q4 2025 using the Spring 2024 Massachusetts Consumer Price Index (CPI) optimistic forecast provided by S&P Global Market Intelligence.
The inflated wages were next adjusted by an hourly position-specific administrative markup and a historical profit factor of 5.31%. The administrative markup was calculated by adding the weighted average of variable administrative expenses and fixed administrative expenses across all agencies as reported on the FY2022 NSRs, and applying the CAF of 6.87%. This inflated administrative expense per hour ($18.47) was divided by the statewide median of hourly wages reported on the FY2022 SNF-CR ($39.63), to calculate the administrative markup of 46.62%. This factor was then applied to the NF and hospital median wages to calculate the hourly administrative cost by position.
Median wages were next adjusted by shift differentials. The hospital shift differentials were calculated by dividing Massachusetts Hospital Association’s Hospital Salary Survey shift differentials for 2015-2017 by the median hospital wages for the respective year. This is the most recent data made available to the Center for Health Information and Analysis (CHIA) by the Massachusetts Hospital Association. The median percentage was then taken to identify a shift differential percentage by position and shift. These percentages were then applied to median wages by position from the 2022 hospital cost report to calculate hourly shift differentials. The nursing facility shift differentials were calculated by taking the medians of the differentials reported by shift and position on the FY2022 SNF-CR.
For NF and hospital TNS rates, a fringe benefit factor was then applied to the shift differentials. For hospitals, this was calculated based on the 2022 hospital cost reports, resulting in a 28.82% fringe benefit. For nursing facilities, the fringe benefit of 20.35% was calculated using FY2022 SNF-CR data. The previously calculated CAF of 6.87% was then applied. The administrative markup factor of 46.62%, as well as the 5.31% profit factor, were then applied.
The final hourly rates were determined for each HSA by adding the median wage, administrative mark-up, profit factor add-on, and shift differentials.
Further, the travel nurse factor was updated to represent an 18.4% travel factor. This updated travel factor was calculated by dividing agencies’ direct care travel expense by direct care staff expenses as reported on the FY2022 NSRs. Only agencies that reported direct care travel expenses in the FY2022 NSR were included in this calculation.
The median percentage across all agencies was then taken.
Any fiscal impact to the purchasing organizations (hospitals and nursing facilities) depends on the actual dollar value of the rates used. The proposed rates in 101 CMR 345.03(2) are maximum rates, but the purchasers and TNS agencies can negotiate any lesser amount. Additionally, the fiscal impact would include any additional spending that could occur as a result of changing the travel nurse factor.
To register to testify at the hearing and to get instructions on how to join the hearing online, go to www.mass.gov/info-details/executive-office-of-health-and-human-services-public- hearings. To join the hearing by phone, call (646) 558-8656 and enter meeting ID 935 397 8200# when prompted.
You may also submit written testimony instead of, or in addition to, live testimony. To submit written testimony, please email your testimony to ehs-regulations@mass.gov as an attached Word or PDF document or as text within the body of the email with the name of the regulation in the subject line. All written testimony must include the sender’s full name, mailing address, and organization or affiliation, if any. Individuals who are unable to submit testimony by email should mail written testimony to EOHHS, c/o D. Briggs, 100 Hancock Street, 6th Floor, Quincy, MA 02171.
Written testimony will be accepted through 5:00 p.m. on Friday, January 24, 2025. EOHHS specifically invites comments as to how the amendments may affect beneficiary access to care.
To review the emergency regulation, go to www.mass.gov/infodetails/ executive-office-of-health-and-human-services-public-hearings or request a copy in writing from MassHealth Publications, 100 Hancock Street, 6th Floor, Quincy, MA 02171.
To view or download related supporting materials, go to www.mass.gov/infodetails/ proposed-regulations-supporting-materials.
Special accommodation requests may be directed to the Disability Accommodations Ombudsman by email at ADAAccommodations@mass.gov or by phone at (617) 847-3468 (TTY: (617) 847-3788 for people who are deaf, hard of hearing, or speech disabled). Please allow two weeks to schedule sign language interpreters.
EOHHS may adopt a revised version of the proposed regulation taking into account relevant comments and any other practical alternatives that come to its attention.
In case of inclement weather or other emergency, hearing cancellation announcements will be posted on the MassHealth website at www.mass.gov/service-details/executiveoffice- of-health-and-human-services-public-hearings.
January 3, 2025
CMR No.: 101 CMR 345.00: Rates for Temporary Nursing Services
Small Business Impact Statement
(As required by M.G.L. c. 30A §§ 2, 3 & 5)
-
Estimate of the Number of Small Businesses Impacted by the Regulation:
Approximately 800 agencies are registered to provide TNS, but that does not necessarily represent the number of agencies providing these services.
-
Will small businesses have to create, file, or issue additional reports?
No.
-
Will small businesses have to implement additional recordkeeping procedures?
No.
-
Will small businesses have to provide additional administrative oversight?
No.
Will small businesses have to hire additional employees in order to comply with the proposed regulation?
No.
Does compliance with the regulation require small businesses to hire other professionals (e.g. a lawyer, accountant, engineer, etc.)?
No.
Does the regulation require small businesses to purchase a product or make any other capital investments in order to comply with the regulation?
No.
Are performance standards more appropriate than design/operational standards to accomplish the regulatory objective?
(Performance standards express requirements in terms of outcomes, giving the regulated party flexibility to achieve regulatory objectives and design/operational standards specify exactly what actions regulated parties must take.)No. The regulation is required by statute under M.G.L. c. 111, §72Y and c. 118E, §13D and establishes the maximum rates health-care facilities may pay for services provided by temporary nursing agencies.
Do any other regulations duplicate or conflict with the proposed regulation?
No.
Does the regulation require small businesses to cooperate with audits, inspections, or other regulatory enforcement activities?
Yes. The regulation requires providers to periodically file cost data for the development of rates for resident care facility services. This cost reporting requirement is applied uniformly to all providers to enable development of accurate rates that reflect cost data from all providers.
Does the regulation require small businesses to provide educational services to keep up to date with regulatory requirements?
No.
Is the regulation likely to deter the formation of small businesses in Massachusetts?
No. The regulation is not likely to deter or encourage the formation of small businesses in Massachusetts as this regulation establishes the maximum rates healthcare facilities may pay for services provided by temporary nursing agencies, as required by statute.
Is the regulation likely to encourage the formation of small businesses in Massachusetts?
No. The regulation is not likely to deter or encourage the formation of small businesses in Massachusetts as this regulation establishes the maximum rates healthcare facilities may pay for services provided by temporary nursing agencies, as required by statute.
Does the regulation provide for less stringent compliance or reporting requirements for small businesses?
No. The regulation contains requirements to report cost data to enable development of rates for resident care facility services. This cost reporting requirement is applied uniformly to all providers to enable development of accurate rates that reflect cost data from all providers.
Does the regulation establish less stringent schedules or deadlines for compliance or reporting requirements for small businesses?
No. The regulation contains requirements to report cost data to enable development of rates for temporary nursing services. This time frame for cost reporting is applied uniformly to all providers to enable timely development of accurate rates that reflect cost data from all providers.
Did the agency consolidate or simplify compliance or reporting requirements for small businesses?
No. The agency did not consolidate or simplify compliance or reporting requirements for small businesses. The requirement to report cost data is applied uniformly to all providers to enable timely development of accurate rates that reflect cost data from all providers.
Can performance standards for small businesses replace design or operational standards without hindering delivery of the regulatory objective?
No. The establishment of maximum rates healthcare facilities may pay for services provided by temporary nursing agencies is a statutory requirement under M.G.L. c. 111, §72Y and c. 118E, §13D.
Are there alternative regulatory methods that would minimize the adverse impact on small businesses?
No. The regulation does not have an adverse impact on small businesses. The regulation establishes the maximum rates healthcare facilities may pay for services provided by temporary nursing agencies, which is a statutory requirement under M.G.L. c. 111, §72Y and c. 118E, §13D.
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Housing and Livable Communities, Executive Office of - 760 CMR 56.00
PUBLIC NOTICE
Under the provisions of M.G.L. c. 30A, § 3, notice is hereby given of the proposed promulgation of amendments to regulation 760 CMR 56.00 – Comprehensive Permit; Low or Moderate Income Housing. EOHLC’s regulatory authority for this action is provided under M.G.L. c. 23B and c. 40B. In accordance with M.G.L. c. 30A, § 5, the proposed amendments to the regulations have a minimal or non-existent Small Business Impact. The purpose of the proposed amendments is to eliminate the interlocutory appeal procedure regarding statutory and regulatory safe harbors.
Written comments on the proposed regulation may be submitted at any time before 5:00 pm on January 31, 2025, by sending the same electronically to EOHLCRegulationComments@mass.gov , including “Comments on 760 CMR 56” in the subject line.
A copy of the proposed regulation will be posted on EOHLC's website at: https://www.mass.gov/info-details/eohlc-regulations-current-regulations-and-proposed-amendments
CMR No: 760 CMR 56.00
Small Business Impact Statement
(As required by M.G.L. c. 30A §§ 2, 3 & 5)
-
Estimate of the Number of Small Businesses Impacted by the Regulation:
20
-
Will small businesses have to create, file, or issue additional reports?
No.
-
Will small businesses have to implement additional recordkeeping procedures?
No.
-
Will small businesses have to provide additional administrative oversight?
No.
Will small businesses have to hire additional employees in order to comply with the proposed regulation?
No.
Does compliance with the regulation require small businesses to hire other professionals (e.g. a lawyer, accountant, engineer, etc.)?
No.
Does the regulation require small businesses to purchase a product or make any other capital investments in order to comply with the regulation?
No. Municipalities and affordable housing developers generally already hire lawyers; there will be no additional hiring as a result of the regulatory changes.
Are performance standards more appropriate than design/operational standards to accomplish the regulatory objective?
(Performance standards express requirements in terms of outcomes, giving the regulated party flexibility to achieve regulatory objectives and design/operational standards specify exactly what actions regulated parties must take.)No.
Do any other regulations duplicate or conflict with the proposed regulation?
No.
Does the regulation require small businesses to cooperate with audits, inspections, or other regulatory enforcement activities?
No.
Does the regulation require small businesses to provide educational services to keep up to date with regulatory requirements?
No.
Is the regulation likely to deter the formation of small businesses in Massachusetts?
No.
Is the regulation likely to encourage the formation of small businesses in Massachusetts?
No.
Does the regulation provide for less stringent compliance or reporting requirements for small businesses?
No.
Does the regulation establish less stringent schedules or deadlines for compliance or reporting requirements for small businesses?
No.
Did the agency consolidate or simplify compliance or reporting requirements for small businesses?
No.
Can performance standards for small businesses replace design or operational standards without hindering delivery of the regulatory objective?
No.
Are there alternative regulatory methods that would minimize the adverse impact on small businesses?
No.
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Revenue, Department of 830 CMR 63.00 (63.38GG.1)
NOTICE OF PUBLIC HEARING
The Department of Revenue (“DOR”) is holding this public hearing remotely. Details and instructions for participating and testifying remotely (such as through a phone line or online connection) at the remote public hearing will be published online at https://www.mass.gov/service-details/public-hearings-dor and are included in this notice below. If you plan to testify at the remote hearing, DOR strongly encourages you to register in advance; see below for instructions. DOR encourages you to submit written testimony in addition to, or instead of, providing testimony at the hearing; see below for instructions. Additionally, requests for copies of the proposed regulation will not be accepted in person. Details for obtaining copies of the proposed regulation are set forth below.
Join Zoom Meeting:
https://us02web.zoom.us/j/84149354156?pwd=P4t2lPNtj4dbV62yvN0BLq0hKGb3jc.1
Meeting ID: 841 4935 4156
Passcode: 299843
Dial by your location: +1 309 205 3325 US
Find your local number: https://us02web.zoom.us/u/kex0wy6kAr
Pursuant to the provisions of General Laws Chapter 14, Section 6(1), Chapter 30A, Section 2, and Chapter 62C, Section 3, the Commissioner will hold a public hearing on the following proposed regulation:
830 CMR 63.38GG.1, Qualified Veterans Hire Tax Credit
Scheduled Hearing Date:
Tuesday, February 25, 2025, at 11:00 a.m.
Subject Matter:
830 CMR 63.38GG.1 explains the general rules for calculating, and the tax ramifications of claiming, the Qualified Veterans Hire Credit available pursuant to M.G.L. c. 62 § 6(u) and M.G.L. c. 63 § 38GG. Regulations issued by the Massachusetts Executive Office of Veterans Services setting forth criteria for the application process for the credit, as well as authorizing and certifying the credit may be found at 108 CMR 16.00: Qualified Veterans Hire Tax Credit.
Information:
Individuals who notify DOR of their intent to testify at the hearing will be afforded an earlier opportunity to speak. Speakers are strongly encouraged to notify DOR of their intention to testify at the hearing by emailing their full name, mailing address and organization or affiliation, if any to RulesandRegs@dor.state.ma.us by February 24, 2025.
Individuals may also submit written testimony by emailing the Rulings and Regulations Bureau at RulesandRegs@dor.state.ma.us.
Please submit electronic testimony as an attached Word document or as text within the body of the email with the name of the regulation in the subject line. All submissions must include the sender’s full name, mailing address, and organization or affiliation, if any. Individuals who are unable to submit testimony by email should mail written testimony to the Rulings and Regulations Bureau, Post Office Box 9566, Boston, Massachusetts 02114-9566. Written testimony must be submitted by 5:00 p.m. on February 25, 2025.
Copies of the proposed regulation will be sent electronically via e-mail to practitioners who are on the Rulings and Regulations Bureau's e-mail list. In addition the proposed regulation is posted on the Department of Revenue's Web site at: http://www.mass.gov/dor/businesses/help-and-resources/legallibrary/ regulations/proposedregulations.html.
Geoffrey E. Snyder
Commissioner of Revenue
601805
CMR No.: 830 CMR 63.38GG.1
Small Business Impact Statement
(As required by M.G.L. c. 30A §§ 2, 3 & 5)
Explains the general rules for calculating, and the tax ramifications of claiming, the Qualified Veterans Hire Credit available pursuant to M.G.L. c. 62 § 6(u) and M.G.L. c. 63 § 38GG. The Department of Revenue (“DOR”) estimates approximately 1,004,464 small businesses may be impacted by this proposed regulation. No projected reporting, record keeping, or other administrative costs directed at small businesses have been identified as required for compliance with the proposed regulation. Additionally, the proposed regulation does not contain design or performance standards directed at small businesses and does not duplicate or conflict with other regulations of DOR. DOR has not identified any regulations of other agencies that conflict with this proposed regulation. And finally, the proposed regulation is likely to neither deter nor encourage the formation of new businesses, small or otherwise, in the Commonwealth.
601805
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Revenue, Department of - 830 CMR 63.00 (63.38KK.1)
NOTICE OF PUBLIC HEARING
The Department of Revenue (“DOR”) is holding this public hearing remotely. Details and instructions for participating and testifying remotely (such as through a phone line or online connection) at the remote public hearing will be published online at https://www.mass.gov/service-details/public-hearings-dor and are included in this notice below. If you plan to testify at the remote hearing, DOR strongly encourages you to register in advance; see below for instructions. DOR encourages you to submit written testimony in addition to, or instead of, providing testimony at the hearing; see below for instructions. Additionally, requests for copies of the proposed regulation will not be accepted in person. Details for obtaining copies of the proposed regulation are set forth below.
Join Zoom Meeting:
https://us02web.zoom.us/j/86460077175?pwd=8La1r81acrVUY5DZG63o1tKkJYJNMb.1
Meeting ID: 864 6007 7175
Passcode: 982144
Dial by your location: +1 309 205 3325 US
Find your local number: https://us02web.zoom.us/u/kbdu93Z6J
Pursuant to the provisions of General Laws Chapter 14, Section 6(1), Chapter 30A, Section 2, and Chapter 62C, Section 3, the Commissioner will hold a public hearing on the following proposed regulation:
830 CMR 63.38KK.1, National Guard Hiring Tax Credit
Scheduled Hearing Date:
Tuesday, February 25, 2025, at 10:00 a.m.
Subject Matter:
830 CMR 63.38KK.1 explains the general rules for calculating, and the tax ramifications of claiming, the national guard hiring tax credit available pursuant to M.G.L. c. 62 § 6(aa) and M.G.L. c. 63 § 38KK. Regulations issued by the Massachusetts Office of Business Development setting forth criteria for authorizing and certifying the credit may be found at 400 CMR 7.00: National Guard Hiring Tax Credit. The provisions of 830 CMR 63.38KK.1 apply to Credits claimed for tax years beginning on or after January 1, 2023.
Information:
Individuals who notify DOR of their intent to testify at the hearing will be afforded an earlier opportunity to speak. Speakers are strongly encouraged to notify DOR of their intention to testify at the hearing by emailing their full name, mailing address and organization or affiliation, if any to RulesandRegs@dor.state.ma.us by February 24, 2025.
Individuals may also submit written testimony by emailing the Rulings and Regulations Bureau at RulesandRegs@dor.state.ma.us.
Please submit electronic testimony as an attached Word document or as text within the body of the email with the name of the regulation in the subject line. All submissions must include the sender’s full name, mailing address, and organization or affiliation, if any. Individuals who are unable to submit testimony by email should mail written testimony to the Rulings and Regulations Bureau, Post Office Box 9566, Boston, Massachusetts 02114-9566. Written testimony must be submitted by 5:00 p.m. on February 25, 2025.
Copies of the proposed regulation will be sent electronically via e-mail to practitioners who are on the Rulings and Regulations Bureau's e-mail list. In addition the proposed regulation is posted on the Department of Revenue's Web site at: http://www.mass.gov/dor/businesses/help-and-resources/legallibrary/ regulations/proposed-regulations.html.
Geoffrey E. Snyder
Commissioner of Revenue
601805
CMR No.: 830 CMR 63.00 (63.38KK.1)
Small Business Impact Statement
(As required by M.G.L. c. 30A §§ 2, 3 & 5)
830 CMR 63.38KK.1 explains the general rules for calculating, and the tax ramifications of claiming, the national guard hiring tax credit available pursuant to M.G.L. c. 62 § 6(aa) and M.G.L. c. 63 § 38KK. The Department of Revenue (“DOR”) estimates approximately 802,500 small businesses may be impacted by this proposed regulation. No projected reporting, record keeping, or other administrative costs directed at small businesses have been identified as required for compliance with the proposed regulation. Additionally, the proposed regulation does not contain design or performance standards directed at small businesses and does not duplicate or conflict with other regulations of DOR. DOR has not identified any regulations of other agencies that conflict with this proposed regulation. And finally, the proposed regulation is likely to neither deter nor encourage the formation of new businesses, small or otherwise, in the Commonwealth.
601807