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HOUSE DOCKET, NO. 3570        FILED ON: 2/4/2011

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 3391

By Mr. Chan of Quincy, a petition (subject to Joint Rule 12) of Tackey Chan for legislation to provide an income tax credit for child care expenses.  Revenue.


The Commonwealth of Massachusetts



In the Year Two Thousand Eleven



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 (p) the following new subsection:-

              (q) 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.

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