|
By Mr. Casey of Winchester, petition (accompanied by bill, House, No. 2865) of Paul C. Casey relative to withholding obligations of household employers. Revenue. |
The Commonwealth of Massachusetts
——————
PETITION OF:
|
By Mr. Casey of Winchester, petition (accompanied by bill, House, No. 2865) of Paul C. Casey relative to withholding obligations of household employers. Revenue. |
The Commonwealth of Massachusetts
——————
PETITION OF:
——————
In the Year Two Thousand and Seven.
——————
|
An Act relative to withholding obligations for household employers. |
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
SECTION 1. Section 10 of chapter 62C of the General Laws, as appearing in the 2002 Official Edition, is hereby amended by adding the following paragraph:―
Taxes withheld by household employers from payments to household employees may be paid over to the commissioner annually with household employer’s personal income tax return filed pursuant to chapter 62. The commissioner shall establish such regulations and prepare such forms and schedules as are necessary to effectuate the provisions of this paragraph. For purposes of this paragraph, the following words shall have the following meanings: “household employer,” a person who pays someone to perform household work as an employee; “household work,” work done in or around the employer’s home by baby-sitters, nannies, health aides, private nurses, maids, caretakers, yard workers and similar domestic workers; “household employee,” a person who performs household work under the control and at the direction of the employer on a full-time or part-time basis.