H3197 • 2025

An Act relative to the sustainability of the family child care sector

Children Taxes

Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor: Frank A. Moran
Last action: 2026-04-02
Official status: Accompanied a study order, see H5318
Effective date: Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

An Act relative to the sustainability of the family child care sector

An Act relative to the sustainability of the family child care sector By Representative Moran of Lawrence, a petition (accompanied by bill, House, No.

What This Bill Does

An Act relative to the sustainability of the family child care sector By Representative Moran of Lawrence, a petition (accompanied by bill, House, No.
3197) of Frank A.
Moran relative to tax credits for family child care.
Revenue.

Limits and Unknowns

This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

2026-04-02 House
Accompanied a study order, see H5318
2026-02-25 House
Reporting date extended to Wednesday, March 18, 2026
2025-12-18 House
Reporting date extended to Friday, February 20, 2026
2025-09-16 Joint
Hearing rescheduled to 09/16/2025 from 10:30 AM-12:30 PM in A-1 and Virtual Hearing updated to New End Time
2025-09-05 Joint
Hearing scheduled for 09/16/2025 from 10:30 AM-01:00 PM in A-1
2025-02-27 House
Referred to the committee on Revenue
2025-02-27 Senate
Senate concurred

Official Summary Text

An Act relative to the sustainability of the family child care sector
By Representative Moran of Lawrence, a petition (accompanied by bill, House, No. 3197) of Frank A. Moran relative to tax credits for family child care. Revenue.

Current Bill Text

Read the full stored bill text

×

Bill H.3197

Section 1: Section 6 of Chapter 62 of the General Laws is hereby amended by adding after subsection X the following new section:

Section (y)

(1) In addition to any other credit allowed pursuant to this chapter, a taxpayer who provides Family child care services may be allowed a credit equal to $3300 adjusted to the consumer price index starting with the year that the credit is applicable to the person’s tax filing. Any Family child care provider that receives a credit pursuant to this section for any taxable year may carry over and apply to its tax due for any 1 or more of the next succeeding 3 taxable years the portion, as reduced from year to year, of the credit that exceeds any tax due for the taxable year.

(2) For the purposes of subsection (y), paragraph (1), “Family child care provider” and "Family child care services” shall have the same meaning as under subsection (a) of Section 17 of Chapter 15D of the General Laws.

The information contained in this website is for general information purposes only. The General Court provides this information as a public service and while we endeavor to keep the data accurate and current to the best of our ability, we make no representations or warranties of any kind, express or implied, about the completeness, accuracy, reliability, suitability or availability with respect to the website or the information contained on the website for any purpose. Any reliance you place on such information is therefore strictly at your own risk.

Close