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MA H3174
Bill
Status
Introduced
2/27/2025
Primary Sponsor
Bill MacGregor
Click for details
AI Summary
- Creates a Massachusetts state tax credit of $500 per dependent or qualifying individual for taxpayers who incur child or dependent care expenses
- Sets the credit at 25% of the federal child and dependent care tax credit allowable for the same tax year
- Married taxpayers must file jointly or qualify as head of household to claim the credit
- Part-year residents receive a prorated credit based on the number of days residing in Massachusetts; full-year non-residents are ineligible
- Credit is fully refundable—if the credit exceeds tax liability, the excess is paid to the taxpayer without interest
Legislative Description
Relative to a child and dependent care tax credit
Last Action
Reporting date extended to Wednesday, March 18, 2026
2/25/2026
Committee Referrals
Revenue2/27/2025
Full Bill Text
No bill text available