MA H3265

Establishes a pilot program providing employers a 25% tax credit on expenditures for employee child care services, capped at $750,000 per employer per taxable year

Applies to corporate entities with principal place of business in Massachusetts using licensed child care centers, family child care homes, group care facilities, or school-aged child care programs

Requires the Executive Office of Economic Development to create a technical assistance plan to help businesses access the credit, particularly those with fewer than 1,000 employees, with a report due by November 1, 2025

Mandates annual studies on program participation by industry, region, company size, and workforce impact, with findings submitted to legislative committees

Funds the pilot at up to $10,000,000 subject to appropriation, with a sunset date of June 30, 2027