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SENATE DOCKET, NO. 911 FILED ON: 1/15/2025
SENATE . . . . . . . . . . . . . . No. 1987
The Commonwealth of Massachusetts
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PRESENTED BY:
Ryan C. Fattman
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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 child care tax credit in the Commonwealth.
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PETITION OF:
NAME:DISTRICT/ADDRESS :Ryan C. FattmanWorcester and HampdenBruce E. TarrFirst Essex and Middlesex2/26/2025 1 of 1
SENATE DOCKET, NO. 911 FILED ON: 1/15/2025
SENATE . . . . . . . . . . . . . . No. 1987
By Mr. Fattman, a petition (accompanied by bill, Senate, No. 1987) of Ryan C. Fattman and
Bruce E. Tarr for legislation to establish a child care tax credit in the Commonwealth. Revenue.
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE SENATE, NO. 1814 OF 2023-2024.]
The Commonwealth of Massachusetts
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In the One Hundred and Ninety-Fourth General Court
(2025-2026)
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An Act establishing a child care tax credit in the Commonwealth.
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, as appearing in the 2022 Official Edition, is
2hereby amended by inserting after subsection (cc)(1) the following new subsection:-
3 (dd)(1) A credit for child care services expenses paid by the taxpayer shall be allowed
4against the tax liability imposed by this chapter, for a taxpayer filing single, married filing jointly
5or head of household. Said child care service must be a provider licensed by the Commonwealth
6in order to qualify for the tax credit. The child receiving child care services must be a dependent
7of the taxpayer. The total credit allowable per tax year shall not exceed three thousand dollars
8per child. Only one taxpayer of the two taxpayers who file jointly married filing shall be eligible
9to qualify for the tax credit.