SENATE DOCKET, NO. 2754        FILED ON: 9/10/2021

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2553

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Susan L. Moran

_________________

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 to enhance child care relief.

_______________

PETITION OF:

 

Name:

District/Address:

 

Susan L. Moran

Plymouth and Barnstable

 

Kathleen R. LaNatra

12th Plymouth

9/10/2021

Lindsay N. Sabadosa

1st Hampshire

9/10/2021

Jason M. Lewis

Fifth Middlesex

9/10/2021

Steven G. Xiarhos

5th Barnstable

9/13/2021

Bradley H. Jones, Jr.

20th Middlesex

9/13/2021

Sal N. DiDomenico

Middlesex and Suffolk

9/14/2021

Patrick M. O'Connor

Plymouth and Norfolk

9/16/2021

Kate Lipper-Garabedian

32nd Middlesex

9/17/2021

Brian M. Ashe

2nd Hampden

9/29/2021


SENATE DOCKET, NO. 2754        FILED ON: 9/10/2021

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2553

By Ms. Moran, a petition (accompanied by bill, Senate, No. 2553) (subject to Joint Rule 12) of Susan L. Moran, Kathleen R. LaNatra, Lindsay N. Sabadosa, Jason M. Lewis and other members of the General Court for legislation to enhance child care relief.  Revenue.

 

The Commonwealth of Massachusetts

 

_______________

In the One Hundred and Ninety-Second General Court
(2021-2022)

_______________

 

An Act to enhance child care relief.

 

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. Chapter 62 of the General Laws is hereby amended by inserting after section 64 the following section:-

Section 65. CHILD CARE RELIEF

(i) Notwithstanding any general or special law to the contrary, grants and payments, as described in (i) Title VIII of the federal Coronavirus Aid, Relief, and Economic Security Act, P.L. 116-136, (ii) Title III of Division H of the Consolidated Appropriations Act of 2021, P.L. 116-260, (iii) Sec. 2202 of the federal American Rescue Plan Act of 2021, P.L. 117-2, and (iv) Line Item 3000-3060 of Section 2 of Chapter 24 of the Act of 2021 and distributed to child care providers for the purpose of supporting the stability of the child care sector as related to the COVID-19 pandemic, shall be deducted from gross income for the purpose of determining gross income under sections 2, 17, and 17A of chapter 62 of the General Laws.

(ii) For the purpose of this section, grants and payments exempted from gross income as described in subsection (i) do not include payments for parent fees covered by the commonwealth.

SECTION 2. This act shall take effect immediately.