HOUSE DOCKET, NO. 1314 FILED ON: 1/15/2015
HOUSE . . . . . . . . . . . . . . . No. 2466
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The Commonwealth of Massachusetts
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PRESENTED BY:
Tackey Chan
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To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:
The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:
An Act establishing a child care tax credit.
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PETITION OF:
Name: | District/Address: | Date Added: |
Tackey Chan | 2nd Norfolk | 1/15/2015 |
Claire D. Cronin | 11th Plymouth | 2/2/2015 |
HOUSE DOCKET, NO. 1314 FILED ON: 1/15/2015
HOUSE . . . . . . . . . . . . . . . No. 2466
By Mr. Chan of Quincy, a petition (accompanied by bill, House, No. 2466) of Tackey Chan and Claire D. Cronin for legislation to provide an income tax credit for child care expenses. Revenue. |
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE HOUSE, NO. 3391 OF 2011-2012.]
The Commonwealth of Massachusetts
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In the One Hundred and Eighty-Ninth General Court
(2015-2016)
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An Act establishing a child care tax credit.
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
SECTION 1. Section 6 of Chapter 62 of the General Laws is hereby amended by inserting after subsection (p) the following new subsection:-
(q) A credit for child care services expenses paid by the taxpayer shall be allowed against the tax liability imposed by this chapter, for a taxpayer filing single, married filing jointly or head of household. Said child care service must be a provider licensed by the Commonwealth in order to qualify for the tax credit. The child receiving child care services must be a dependent of the taxpayer. The total credit allowable per tax year shall not exceed two thousand five hundred dollars per child. Only one taxpayer of the two taxpayers who file jointly married filing shall be eligible to qualify for the tax credit.