SECTION 1. Section 6 of Chapter 62 of the General Laws is hereby amended by inserting after subsection (t) the following new subsection:-
(u) 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.
The information contained in this website is for general information purposes only. The General Court provides this information as a public service and while we endeavor to keep the data accurate and current to the best of our ability, we make no representations or warranties of any kind, express or implied, about the completeness, accuracy, reliability, suitability or availability with respect to the website or the information contained on the website for any purpose. Any reliance you place on such information is therefore strictly at your own risk.