Temporary Authorized Training Tax Credit for Emergency Assistance

Eligible businesses who hire and provide job training to newcomers from emergency shelters may qualify for a tax credit after retaining those employees. You may also qualify for the tax credit for these hires on or after April 30, 2024. Please review the tax credit options below.

What is this tax credit?

Earlier this year, new legislation was passed to offer employers up to $2,500 per employee for hiring, training, and retaining individuals from emergency shelters, with a maximum of $150,000 per employer.

In order to claim the Temporary Authorized Training Tax Credit for Emergency Assistance, an eligible business corporation, partnership, limited liability corporation, or other legal entity must:

• Be engaged in business in the Commonwealth;
• On or after April 30, 2024, hire a work-authorized Qualified Trainee (as defined in G.L. c. 23B, § 30, G.L. c. 62, § 6(dd)(1), or G.L. c. 63, § 38NN(a)), to work at least 20 hours per week
• Enroll the Qualified Trainee in an authorized training program within 10 days of hire;
• Retain the Qualified Trainee as an employee for a period of at least 90 consecutive days in a taxable year; and
• Provide post-placement support services and evidence of such hire and retention in a manner designated by the Executive Office of Labor and Workforce Development in partnership with the Department of Revenue.

Please review the eligibility paths below and start your application today. If you need assistance, please email: [e-mail]

Option 1: I would like to get approval for my in-house training program

Do you offer employees training on the job that is designed to teach them the knowledge and skills to meet company-specific needs, offers on-site convenience, or supports flexible scheduling around work hours?

If you answered yes to any of these scenarios, you could be eligible for a tax credit.

Please provide us with the details about your in-house or training on the job program. After completing the initial application, we will notify you if your in-house or training on the job program qualifies for the tax credit. 

Start application 

Option 2: I hired workers from a MassHire Career Center program

Have you hired and retained employees from emergency assistance shelters who completed, or are near completing, an eligible training program either in partnership with a MassHire Career Center or on your own with a Training Provider? Examples of eligible training programs may include ESOL (English for Speakers of Other Languages) and Digital Literacy training.

In either of these scenarios, you should have received a Course ID Number. You will need the Course ID Number to start your application. If you do not have this information, please contact the MassHire Career Center or training provider you worked with. 

Please note, we are unable to issue you a tax credit certificate until employees have been retained for 90 days.

Start application 

Option 3: I am interested in learning about an existing authorized training program and hiring individuals from emergency shelters

You may consider hiring individuals from emergency assistance shelter who have successfully completed an approved training program or providing training to them using an already approved program.  To start this process, please follow these steps: 

• Go to MassHire JobQuest (www.mass.gov/jobquest)
• From the homepage, click on "Locate Training."
• In the "Approved Course Type" field, select "SWDI," then click "Search."
• Optional: To refine your search, it is highly recommended to fill in any additional fields before clicking "Search."'
• Contact the training provider listed to organize your training plan for your qualified hires or potential hires. 

Once you hire, train, and retain employees from emergency assistance shelter, you may qualify and start your tax credit application, subject to funding availability. Come back to this website and complete Option 2.