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Seyfarth Synopsis:  On April 1, 2021, Massachusetts Governor Charlie Baker signed a new  law
that, among other issues, addresses the solvency of the Commonwealth’s unemployment compensation fund by imposing an excise on wages and permitting the Commonwealth to issue bonds to fund unemployment. The law also includes tax relief provisions for employers and employees, including gross income exclusions for employers who received certain COVID-19 relief benefits and a tax deduction for some individuals who received unemployment compensation in 2020 or 2021. While the unemployment and tax relief provisions of the bill are now law, the Governor exercised his line-item veto power to send the section of the bill mandating COVID-19 emergency sick leave back to the Legislature with recommended amendments. The sick leave provisions would have required employers to provide COVID-19 emergency paid sick leave for absences related to COVID-19 or the vaccine. Governor Baker supports this p ....

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