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MA S1956
Bill
Status
Introduced
2/27/2025
Primary Sponsor
Salvatore DiDomenico
Click for details
AI Summary
- Creates a tax credit equal to 25% of employer expenditures on child care services for employees, capped at $750,000 per employer per taxable year
- Applies to qualifying employers and corporations with their principal place of business in Massachusetts
- Child care services must be licensed by the Department of Early Education and Care, including child care centers, family child care homes, group care facilities, and school-aged child care programs
- Establishes a pilot program funded at up to $10,000,000, with the tax credit provisions set to expire on June 30, 2027
- Requires the Executive Office of Economic Development to submit a technical assistance plan by November 1, 2025, and conduct annual studies on program participation, impact, and potential expansion
Legislative Description
To incentivize employer-provided childcare
Last Action
Hearing rescheduled to 09/16/2025 from 10:30 AM-12:30 PM in A-1 and Virtual Hearing updated to New End Time
9/16/2025
Committee Referrals
Revenue2/27/2025
Full Bill Text
No bill text available