Massachusetts S 1987: An Act establishing a child care tax credit in the Commonwealth

Summary

This bill creates a new tax credit in Massachusetts for parents who pay for child care services from licensed providers. The credit allows eligible taxpayers filing as single, married filing jointly, or head of household to reduce their tax liability by up to $3,000 per child per year, as long as the child is their dependent. Only one spouse in a married couple filing jointly can claim the credit.

Bill Text

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SENATE DOCKET, NO. 911        FILED ON: 1/15/2025 
SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1987 
 
The Commonwealth of Massachusetts 
_________________ 
PRESENTED BY: 
Ryan C. Fattman 
_________________ 
To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General 
 Court assembled: 
 The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill: 
An Act establishing a child care tax credit in the Commonwealth. 
_______________ 
PETITION OF: 
 
NAME: DISTRICT/ADDRESS:  
Ryan C. Fattman Worcester and Hampden  
Bruce E. Tarr First Essex and Middlesex 2/26/2025 

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SENATE DOCKET, NO. 911        FILED ON: 1/15/2025 
SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1987 
By Mr. Fattman, a petition (accompanied by bill, Senate, No. 1987) of Ryan C. Fattman and 
Bruce E. Tarr for legislation to establish a child care tax credit in the Commonwealth.  Revenue. 
 
[SIMILAR MATTER FILED IN PREVIOUS SESSION 
SEE SENATE, NO. 1814 OF 2023-2024.] 
 
The Commonwealth of Massachusetts 
 
_______________
 
In the One Hundred and Ninety-Fourth General Court 
(2025-2026) 
_______________
 
 
An Act establishing a child care tax credit in the Commonwealth. 
 
 Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority 
of the same, as follows: 
 
1 Section 6 of chapter 62 of the General Laws, as appearing in the 2022 Official Edition, is 
2hereby amended by inserting after subsection (cc)(1) the following new subsection:- 
3 (dd)(1) A credit for child care services expenses paid by the taxpayer shall be allowed 
4against the tax liability imposed by this chapter, for a taxpayer filing single, married filing jointly 
5or head of household. Said child care service must be a provider licensed by the Commonwealth 
6in order to qualify for the tax credit. The child receiving child care services must be a dependent 
7of the taxpayer. The total credit allowable per tax year shall not exceed three thousand dollars 
8per child. Only one taxpayer of the two taxpayers who file jointly married filing shall be eligible 
9to qualify for the tax credit.