summary
Introduced
03/29/2021
03/29/2021
In Committee
03/29/2021
03/29/2021
Crossed Over
Passed
Dead
12/31/2022
12/31/2022
Introduced Session
192nd 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 state income tax liability for expenses paid by taxpayers filing as single, married filing jointly, or head of household for licensed child care services for their dependents, up to $2,500 per child. It also creates a tax credit for child care providers based on the quality rating of their facility under the Massachusetts Quality Rating and Improvement System (QRIS), ranging from $0 for a Level 1 rating to $5,000 per eligible child attending for a Level 5 rating.
Committee Categories
Budget and Finance
Sponsors (6)
Dan Donahue (D)*,
Natalie Blais (D),
Carlos González (D),
Mary Keefe (D),
Matt Muratore (R),
Mike Soter (R),
Last Action
Accompanied S1878 (on 04/14/2022)
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/H2876 |
| Bill | https://malegislature.gov/Bills/192/H2876.pdf |
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