Massachusetts S 2019: An Act relative to the sustainability of the family childcare sector

Summary

This bill creates a new tax credit of $3,300 for family childcare providers in Massachusetts, with the credit amount adjusted annually for inflation. The credit can be carried forward and applied to up to three additional tax years if it exceeds what a provider owes in taxes during a given year. The measure aims to support the sustainability of the family childcare sector by providing financial relief to individual childcare providers.

Bill Text

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SENATE DOCKET, NO. 1442        FILED ON: 1/16/2025 
SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2019 
 
The Commonwealth of Massachusetts 
_________________ 
PRESENTED BY: 
Patricia D. Jehlen 
_________________ 
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 relative to the sustainability of the family childcare sector. 
_______________ 
PETITION OF: 
 
NAME: DISTRICT/ADDRESS: 
Patricia D. Jehlen Second Middlesex 

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SENATE DOCKET, NO. 1442        FILED ON: 1/16/2025 
SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2019 
By Ms. Jehlen, a petition (accompanied by bill, Senate, No. 2019) of Patricia D. Jehlen for 
legislation relative to certain child-care deductions for taxable purposes.  Revenue. 
 
The Commonwealth of Massachusetts 
 
_______________
 
In the One Hundred and Ninety-Fourth General Court 
(2025-2026) 
_______________
 
 
An Act relative to the sustainability of the family childcare sector. 
 
 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 is hereby amended by adding after 
2subsection X the following new section:- 
3 Section (y) 
4 (1) In addition to any other credit allowed pursuant to this chapter, a taxpayer who 
5provides Family child care services may be allowed a credit equal to $3300 adjusted to the 
6consumer price index starting with the year that the credit is applicable to the person’s tax filing. 
7Any Family child care provider that receives a credit pursuant to this section for any taxable year 
8may carry over and apply to its tax due for any 1 or more of the next succeeding 3 taxable years 
9the portion, as reduced from year to year, of the credit that exceeds any tax due for the taxable 
10year.   

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11 (2) For the purposes of subsection (y), paragraph (1), “Family child care provider” and 
12"Family child care services” shall have the same meaning as under subsection (a) of Section 17 
13of Chapter 15D of the General Laws.