Massachusetts 2023-2024 Regular Session

Massachusetts House Bill H2864

Introduced
2/16/23  
Refer
2/16/23  

Caption

To enhance child care relief

Impact

If enacted, this legislation would directly affect how child care providers report their income for tax purposes. By allowing the deduction of federal aid payments from gross income calculations, the bill seeks to alleviate some of the financial burdens that have intensified during the COVID-19 crisis. This adjustment is designed to support the stability of the child care sector, making it easier for providers to remain operational and continue serving children and families.

Summary

House Bill H2864, titled 'An Act to enhance child care relief,' aims to provide economic relief to child care providers affected by the COVID-19 pandemic. The bill proposes amendments to Chapter 62 of the General Laws by introducing a new section that allows specific federal grants and payments associated with child care stability to be deducted from gross income. This is intended to provide a financial cushion for child care businesses grappling with the economic impacts of the pandemic.

Contention

Although the bill is primarily focused on providing relief, there may be discussions surrounding the implications of amending existing taxation laws and how these changes would be received by various stakeholders, including local governments and financial institutions. Concerns may arise regarding the sustainability of such tax deductions in the long term and the potential impact on state revenues.

Notable_points

H2864 is a response to the urgent needs of the child care sector, which plays a crucial role in supporting working families. The bill reflects a broader legislative effort to bolster economic recovery in light of pandemic challenges. Supporters of the measure are likely to argue that maintaining child care services is essential for workforce participation, while opponents may raise questions about the federal government's role in state tax structures.

Companion Bills

MA S1903

Similar To Establishing a tax credit for child care

MA S1891

Similar To To enhance child care relief

MA S284

Similar To Creating a disproportionate share childcare provider fund

MA H179

Similar To Relative to large family child care homes

MA S1863

Replaces To make childcare and preschool more affordable for working families

Similar Bills

No similar bills found.