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.
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