Amendment #1231 to H4700

Child Care Tax Credit

Mr. Chan of Quincy moves to amend the bill by adding the following section: "SECTION XXXX. 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 seven 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.”

Additional co-sponsor(s) added to Amendment #1231 to H4700

Child Care Tax Credit