HOUSE DOCKET, NO. 2106        FILED ON: 1/19/2023

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2736

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Tackey Chan

_________________

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 establishing a child care tax credit.

_______________

PETITION OF:

 

Name:

District/Address:

Date Added:

Tackey Chan

2nd Norfolk

1/18/2023

Michelle M. DuBois

10th Plymouth

1/24/2023

James C. Arena-DeRosa

8th Middlesex

2/3/2023

Lindsay N. Sabadosa

1st Hampshire

2/6/2023

Bud L. Williams

11th Hampden

2/7/2023

Patrick M. O'Connor

First Plymouth and Norfolk

2/8/2023

Paul McMurtry

11th Norfolk

2/15/2023

David Henry Argosky LeBoeuf

17th Worcester

2/23/2023

James Arciero

2nd Middlesex

3/9/2023

Bruce E. Tarr

First Essex and Middlesex

4/3/2023


HOUSE DOCKET, NO. 2106        FILED ON: 1/19/2023

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2736

By Representative Chan of Quincy, a petition (accompanied by bill, House, No. 2736) of Tackey Chan and others for legislation to provide an income tax credit for child care expenses.  Revenue.

 

[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE HOUSE, NO. 2848 OF 2021-2022.]

 

The Commonwealth of Massachusetts

 

_______________

In the One Hundred and Ninety-Third General Court
(2023-2024)

_______________

 

An Act establishing a child care tax credit.

 

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.  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.