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.

SECTION 2. Section 6 of Chapter 62, as appearing in the 2014 Official Edition, is further amended by inserting the following new subsection:-

(r) There shall be a credit against the tax liability imposed by this chapter, for a child care provider.  The tax credit amount shall be an amount based upon the average monthly number of children who are attending a child care facility or facilities operated by the child care provider, multiplied by an amount which shall be based upon the Massachusetts quality rating and improvement system, (QRIS) as follows: the Quality Rating of Child Care Facility as Tax Credit Per Eligible Child Attending: level 1 at 0$, level 2 at $1,250, level 3 at $2,500, level 4 at $3,750, and level 5 at $5,000.