THE COMMONWEALTH OF MASSACHUSETTS
DEPARTMENT OF REVENUE
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.
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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 63.38HH.1: Apprentice Tax Credit
Scheduled Hearing Date:
Wednesday, September 17, 2025, at 10:00 a.m.
Subject Matter:
830 CMR 63.38HH.1 explains the general rules for calculating and claiming the apprentice tax credit made available pursuant to M.G.L. c. 62 § 6(v) and M.G.L. c. 63 § 38HH to certain taxpayers that employ “qualified apprentices” in certain industries/fields for at least 180 calendar days in a taxable year. In order to be eligible to claim the credit, the employer and the apprentice must satisfy certain requirements prescribed in G.L. c. 62 § 6(v) and G.L. c. 63 § 38HH and established by the Division of Apprentice Standards.
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 September 16, 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 September 17, 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: https://www.mass.gov/info-details/proposed-regulations-dor.
/s/Geoffrey E. Snyder
Geoffrey E. Snyder
Commissioner of Revenue