Massachusetts 2025-2026 Regular Session

Massachusetts Senate Bill S1956

Introduced
2/27/25  

Caption

To incentivize employer-provided childcare

Impact

If passed, the legislation is expected to have a significant positive impact on state laws related to both corporate taxation and childcare provisions. The bill encourages companies to invest in childcare programs, thereby enhancing employee satisfaction and retention. This could lead to an increase in workforce productivity as employees may feel more supported in balancing work and family responsibilities. Moreover, this measure is a step towards aligning employer benefits with modern workforce needs.

Summary

Bill S1956, titled 'An Act to incentivize employer-provided childcare', aims to amend Massachusetts General Laws to provide tax credits for qualifying employers who provide childcare services for their employees. The bill introduces a new provision which allows employers to claim a tax credit of 25% of the expenses incurred for qualifying childcare services up to a limit of $750,000 annually. This initiative seeks to ease the financial burden on businesses while simultaneously supporting working families who require childcare arrangements.

Contention

During discussions around Bill S1956, some points of contention surfaced primarily concerning the implications of funding and the effectiveness of the proposed tax credits. Critics argue about the potential fiscal impact on the state revenue due to the tax credits, raising concerns over whether businesses will take full advantage of the program. Additionally, debates highlighted the necessity for plans to ensure that smaller businesses could effectively access and benefit from these incentives, ensuring equity in implementation without overlooking vital support for those with fewer resources.

Companion Bills

No companion bills found.

Previously Filed As

MA S1070

Relative to petit treason

MA S2370

Adjusting school bus driver physical examinations

MA S2375

To establish free access to rides to elections in Massachusetts (FARE)

MA S1509

Regulating delivered food

MA S2460

Creating equal access to a common application for low-income veterans

MA S1507

Regarding the pediatric palliative care program

MA S219

Relative to retailer-backed coupons

MA S1823

Providing retirement benefits for for caregivers at the Soldiers' Homes

Similar Bills

No similar bills found.