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MA S1987

Bill

Status

Introduced

2/27/2025

Primary Sponsor

Ryan Fattman

Click for details

Origin

Senate

194th General Court

AI Summary

  • Creates a state tax credit for child care expenses up to $3,000 per child per tax year
  • Applies to taxpayers filing as single, married filing jointly, or head of household
  • Requires child care providers to be licensed by Massachusetts to qualify
  • Child receiving care must be a dependent of the taxpayer claiming the credit
  • For married couples filing jointly, only one spouse may claim the credit

Legislative Description

Establishing a child care tax credit in the Commonwealth

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