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Bill > S1946


MA S1946

Establishing a tax credit for child care


summary

Introduced
03/29/2021
In Committee
03/29/2021
Crossed Over
Passed
Dead
12/31/2022

Introduced Session

192nd General Court

Bill Summary

For legislation to establish a tax credit for child care. Revenue.

AI Summary

This bill establishes a tax credit for child care expenses in the state of Massachusetts. The credit is available to taxpayers filing as single, married filing jointly, or head of household, and the child receiving the care must be a dependent of the taxpayer. The credit is limited to a maximum of $3,000 per child, and only one taxpayer filing jointly is eligible for the credit. The child care provider must be licensed by the Commonwealth in order for the taxpayer to qualify for the tax credit.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Accompanied a study order, see H5248 (on 10/03/2022)

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