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SENATE DOCKET, NO. 202 FILED ON: 1/12/2023
SENATE . . . . . . . . . . . . . . No. 1903
The Commonwealth of Massachusetts
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PRESENTED BY:
Patrick M. O'Connor
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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 tax credit for child care.
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PETITION OF:
NAME:DISTRICT/ADDRESS :Patrick M. O'ConnorFirst Plymouth and Norfolk 1 of 1
SENATE DOCKET, NO. 202 FILED ON: 1/12/2023
SENATE . . . . . . . . . . . . . . No. 1903
By Mr. O'Connor, a petition (accompanied by bill, Senate, No. 1903) of Patrick M. O'Connor for
legislation to establish a tax credit for child care. Revenue.
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE SENATE, NO. 1946 OF 2021-2022.]
The Commonwealth of Massachusetts
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In the One Hundred and Ninety-Third General Court
(2023-2024)
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An Act establishing a tax credit for child care.
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 inserting after
2subsection (p) the following new subsection:-
3 (q) A credit for child care services expenses paid by the taxpayer shall be allowed against
4the tax liability imposed by this chapter, for a taxpayer filing single, married filing jointly or
5head of household. Said child care service must be a provider licensed by the Commonwealth in
6order to qualify for the tax credit. The child receiving child care services must be a dependent of
7the taxpayer. The total credit allowable per tax year shall not exceed three thousand dollars per
8child. Only one taxpayer of the two taxpayers who file jointly married filing shall be eligible to
9qualify for the tax credit.