Massachusetts Senate Bill S2019

Massachusetts 2025-2026 Regular Session

• Introduced: 2/27/25
• Refer: 2/27/25

Caption

Relative to the sustainability of the family childcare sector

Impact

If enacted, S2019 will amend Chapter 62 of the General Laws, specifically by adding a new section that allows eligible family child care providers to benefit from this specific tax credit. This could lead to increased financial stability for these providers, presenting an opportunity to address the ongoing challenges of hiring qualified staff and maintaining service quality. Overall, this bill is expected to bolster the family child care sector, which is crucial for many working families relying on accessible child care options.

Summary

Bill S2019, titled 'An Act relative to the sustainability of the family childcare sector', aims to provide financial support to family child care providers by introducing a tax credit of $3300, adjustable to the consumer price index, for those who offer family child care services. This action acknowledges the vital role that family child care plays in the broader child care ecosystem and aims to ensure the sustainability of these crucial services amidst growing economic pressures. The provisions for carry-over credits over succeeding years further enhance the long-term viability of these care providers.

Contention

Discussion surrounding S2019 may focus on its implications for state tax revenues and whether the proposed tax credits are a sufficient response to the challenges faced by family child care providers. Some stakeholders might argue that while the credit is a step in the right direction, it may not fully address systemic issues such as low reimbursement rates and the high cost of service delivery. The debate could also touch upon whether the financial incentives are adequate to entice more individuals to join the significantly under-resourced field of family child care.