(1) In addition to any other credit allowed pursuant to this chapter, a taxpayer who provides Family child care services may be allowed a credit equal to $3300 adjusted to the consumer price index starting with the year that the credit is applicable to the person’s tax filing. Any Family child care provider that receives a credit pursuant to this section for any taxable year may carry over and apply to its tax due for any 1 or more of the next succeeding 3 taxable years the portion, as reduced from year to year, of the credit that exceeds any tax due for the taxable year.
(2) For the purposes of subsection (y), paragraph (1), “Family child care provider” and "Family child care services” shall have the same meaning as under subsection (a) of Section 17 of Chapter 15D of the General Laws.
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