Section 6 of chapter 62 of the General Laws, as most recently amended by section 194 of chapter 238 of the acts of 2024, is hereby amended by adding the following subsection:-

(jj) With respect to a taxpayer who is a non-resident for part of the taxable year, the credit shall be further limited to the amount of allowable credit multiplied by a fraction, the numerator of which shall be the number of days in the taxable year the person resided in the commonwealth and the denominator of which shall be the number of days in the taxable year. A taxpayer who incurred child or dependent care expenses through the use of child or dependent care services shall be allowed a credit in an amount equal to $500 for each such dependent under section 151 of the Code or qualifying individual with respect to the taxpayer; provided, however, that the allowed credit against the tax otherwise due under this subsection in the amount of 25 per cent of the federal tax credit allowable for child and dependent care expenses in the same tax year; provided further, if the taxpayer is married at the close of the taxable year, the credit provided in this subsection shall be allowed if: (a) the taxpayer and the taxpayer's spouse file a joint return for the taxable year; or (b) the taxpayer qualifies as a head of household under section 2(b) of the Code. A person who is a non-resident for the entire taxable year shall not qualify for the credit. If the amount of the credit allowed under this subsection exceeds the taxpayer's tax liability, the commissioner shall treat the excess as an overpayment and shall pay the taxpayer the entire amount of the excess without interest.