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EMERALD HOME CARE, INC. v. DEPARTMENT OF UNEMPLOYMENT ASSISTANCE

No. 20-P-188.

99 Mass. App. Ct. 151 (2021)

EMERALD HOME CARE, INC. v. DEPARTMENT OF UNEMPLOYMENT ASSISTANCE.

Appeals Court of Massachusetts, Middlesex.

February 2, 2021.

Attorney(s) appearing for the Case

Arthur R. Cormier for the plaintiff.

Andrew J. Haile , Assistant Attorney General, for the defendant.

Present: GREEN, C.J., DESMOND, & LEMIRE, JJ.

In 2017, the Massachusetts Legislature enacted a two-year program, known as the Employer Medical Assistance Contribution Supplement (EMAC Supplement or program), whereby Massachusetts employers with six or more employees were required to pay a contribution for their employees who received...

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