Massachusetts 2023-2024 Regular Session

Massachusetts Senate Bill S1913

Introduced
2/16/23  

Caption

Relative to middle class economic relief

Impact

In addition to the child care tax credit, S1913 also proposes deductions for home heating expenses, which will allow eligible individuals, such as single persons with a gross income of $18,000 or less, to deduct up to $1,000 from their adjusted gross income for heating costs incurred during the winter months. This deduction is particularly significant given the escalating cost of heating fuel and aims to ease the financial strain on low-income households. Furthermore, the bill includes provisions for educational tax credits, allowing parents to claim up to 20% of their qualified tuition and fees for higher education over several years, making higher education more accessible to families.

Summary

Senate Bill S1913, titled 'An Act relative to middle class economic relief', aims to provide financial aid through amendments to the tax code that will directly benefit middle-class citizens in Massachusetts. The bill introduces a tax credit for child care services expenses, allowing eligible taxpayers to claim a credit of up to $3,000 per child. This initiative aims to alleviate the financial burden of child care on families by enabling them to offset some of their child care-related expenses against their tax liabilities. This support is targeted towards households that utilize licensed child care providers, ensuring the financial assistance flows towards regulated services.

Contention

Notably, there are points of contention concerning the bill's financial implications and whether the proposed tax credits will effectively stimulate the economy. Critics may question the bill's viability in generating sufficient revenue to cover these deductions without adversely impacting the state's budget. Some legislators argue that while the bill aims to relieve financial pressures on middle-class families, it could lead to budgetary constraints in other social programs, thereby invoking a broader discussion on fiscal priorities and resource allocation. Additionally, the definition of eligibility for these deductions and credits could lead to debates regarding fairness and inclusivity in determining who qualifies for these financial supports.

Additional_provisions

The bill also aims to support local economies by establishing a pilot program offering competitive grants to startup companies. The Executive Office of Housing and Economic Development will oversee this initiative, which sets aside $500,000 in grants for eligible Massachusetts-based startups. This funding is intended to encourage innovation and entrepreneurship within the state, fostering a healthier economic environment. The pilot program represents a commitment to bolster the state’s economic infrastructure by providing necessary capital to new enterprises during crucial startup phases.

Companion Bills

MA S1903

Similar To Establishing a tax credit for child care

MA S1814

Similar To Establishing a child care tax credit in the Commonwealth

MA H2736

Similar To Establishing a child care tax credit

MA H4736

Replaced by Commuter transit benefits, child tax credit, and other related matters

Previously Filed As

MA S1018

Allowing municipalities to preserve owner occupancy

MA S1466

Restoring local zoning control

MA S1017

To reform the emergency assistance shelter program

MA S1464

Relative to the Regional Commissions on the Status of Women

MA S1894

Providing disability compensation for qualified correctional officers

MA S1919

Repealing the sales tax on boats built or rebuilt in the Commonwealth

MA S1900

Increasing the property tax exemption for disabled veterans

MA S416

Providing opportunity for youth with substance use disorder

Similar Bills

No similar bills found.