summary
Introduced
01/23/2017
01/23/2017
In Committee
01/23/2017
01/23/2017
Crossed Over
Passed
Dead
12/31/2018
12/31/2018
Introduced Session
190th 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 taxpayers filing single, married filing jointly, or head of household to claim a credit of up to $2,500 per child for child care service expenses paid to a licensed provider in Massachusetts. It also provides 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 facility to $5,000 per eligible child attending a level 5 facility.
Committee Categories
Budget and Finance
Sponsors (14)
Daniel Cullinane (D),
Marjorie Decker (D),
Sal DiDomenico (D),
Dan Donahue (D),
Eileen Donoghue (D),
Michelle DuBois (D),
Thomas Golden (D),
Mary Keefe (D),
Jason Lewis (D),
John Mahoney (D),
Mike Moore (D),
José Tosado (D),
Chris Walsh (D),
Timothy Whelan (R),
Last Action
Accompanied a study order, see H4244 (on 02/22/2018)
Official Document
bill text
bill summary
Loading...
bill summary
Loading...
bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://malegislature.gov/Bills/190/H1509 |
| Bill | https://malegislature.gov/Bills/190/H1509.pdf |
Loading...