summary
Introduced
03/29/2021
03/29/2021
In Committee
04/14/2022
04/14/2022
Crossed Over
Passed
Dead
12/31/2022
12/31/2022
Introduced Session
192nd General Court
Bill Summary
For legislation to improve the affordability of child care. Revenue.
AI Summary
This bill aims to improve the affordability of child care by increasing the cap on existing tax deductions for child care expenses. Specifically, the bill requires the Massachusetts Department of Revenue to promulgate regulations to increase the cap on the tax deduction for child care expenses, as defined by Section 21 of the United States Internal Revenue Code. The new cap for one qualifying individual would be no lower than $9,600, and the cap for two or more qualifying individuals would be no lower than $19,200.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
No further action taken (on 01/03/2023)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://malegislature.gov/Bills/192/S1878 |
| Bill | https://malegislature.gov/Bills/192/S1878.pdf |
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