SENATE DOCKET, NO. 1208 FILED ON: 2/12/2021
SENATE . . . . . . . . . . . . . . No. 1878
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The Commonwealth of Massachusetts
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PRESENTED BY:
Adam G. Hinds
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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 improving the affordability of child care.
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PETITION OF:
Name: | District/Address: |
Adam G. Hinds | Berkshire, Hampshire, Franklin and Hampden |
SENATE DOCKET, NO. 1208 FILED ON: 2/12/2021
SENATE . . . . . . . . . . . . . . No. 1878
By Mr. Hinds, a petition (accompanied by bill, Senate, No. 1878) of Adam G. Hinds for legislation to improve the affordability of child care. Revenue. |
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE SENATE, NO. 1674 OF 2019-2020.]
The Commonwealth of Massachusetts
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In the One Hundred and Ninety-Second General Court
(2021-2022)
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An Act improving the affordability of child care.
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. Notwithstanding any general or special law to the contrary, the department of revenue shall promulgate regulations to increase the cap on existing tax deductions received for child care expenses, as defined by Section 21 of the United States Internal Revenue Code. The cap for one qualifying individual shall be no lower than $9,600, the cap for two or more qualifying individuals shall be no lower than $19,200.