Bill > S1814

This bill proposes to establish a child care tax credit in the Commonwealth. The key provisions are: 1. It would create a tax credit for child care services expenses paid by a taxpayer who is filing as single, married filing jointly, or head of household. 2. The child care provider must be licensed by the Commonwealth to qualify for the tax credit. 3. The child receiving the child care services must be a dependent of the taxpayer. 4. The total credit allowable per tax year shall not exceed $3,000 per child. 5. Only one taxpayer of the two taxpayers who file jointly (married filing) shall be eligible for the tax credit.

Budget and Finance

https://malegislature.gov/Bills/193/S1814