MA H2440

Bill

Establishing a child care tax credit

Introduced
01/22/2019

In Committee
01/22/2019

Crossed Over

Passed

Dead
12/31/2020

Introduced Session

191st General Court

Bill Summary

For legislation to establish a credit for child care service expenses. Revenue.

AI Summary

This bill establishes a child care tax credit. It allows a credit against the state income tax for expenses paid by taxpayers for child care services provided by licensed providers in Massachusetts. The credit is capped at $2,500 per child, and only one parent filing jointly is eligible. The bill also creates a tax credit for child care providers, with the amount of the credit based on the provider's quality rating in the state's quality rating and improvement system (QRIS).

Committee Categories

Budget and Finance

Sponsors (4)

Dan Donahue (D), Sean Garballey (D), David LeBoeuf (D), José Tosado (D),

Last Action

Accompanied S1674 (on 02/27/2020)

Official Document

https://malegislature.gov/Bills/191/H2440

(10 Companion Bills)

Version:

Document Type	Source Location
State Bill Page	https://malegislature.gov/Bills/191/H2440
Bill	https://malegislature.gov/Bills/191/H2440.pdf

Bill	Bill Name	Last Action	Type
H2412	To promote development through the historic rehabilitation tax credits	Accompanied a study order, see H5040	Similar To
H2417	Establishing a child care tax credit	Accompanied S1674	Similar To
H2445	Increasing citizen participation in elections	Accompanied a study order, see H5128	Similar To
H2449	Providing tax credits to certain employers that provide affordable, on-site child-care for employees	Accompanied a study order, see H5031	Similar To
H2492	Relative to farm training in Massachusetts	Accompanied a study order, see H5128	Similar To
H2561	Implementing a home water filtration tax credit	Accompanied a study order, see H5080	Similar To
H2647	Relative to a cranberry bog renovation tax credit	Accompanied a new draft, see H4467	Similar To
S1311	Relative to radon testing	Accompanied a new draft, see S2696	Similar To
S1674	Improving the affordability of child care	Bill reported favorably by committee and referred to the committee on House Ways and Means	Similar To
S1756	Relative to middle class economic relief	Accompanied a study order, see H5080	Similar To

Bill > H2440

MA H2440

summary

Introduced Session

Bill Summary

AI Summary

Committee Categories

Sponsors (4)

Last Action

Official Document

bill text

bill summary

bill summary

bill summary