Bill

Bill > S1903


MA S1903

MA S1903
Establishing a tax credit for child care


summary

Introduced
02/16/2023
In Committee
02/16/2023
Crossed Over
Passed
Dead
12/31/2024

Introduced Session

193rd 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 paid by taxpayers. The credit is available to taxpayers filing as single, married filing jointly, or head of household. The child receiving the care must be a dependent of the taxpayer, and the child care provider must be licensed by the Commonwealth. The maximum credit allowable per tax year is $3,000 per child, and only one taxpayer filing jointly can claim the credit.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Accompanied a study order, see H4736 (on 09/09/2024)

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/193/S1903
BillText https://malegislature.gov/Bills/193/S1903.pdf
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