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S1987 • 2025

An Act establishing a child care tax credit in the Commonwealth

An Act establishing a child care tax credit in the Commonwealth

Children Taxes
Active

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

Sponsor
Ryan C. Fattman
Last action
2026-04-01
Official status
Reporting date extended to Thursday June 25, 2026
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 establishing a child care tax credit in the Commonwealth

An Act establishing a child care tax credit in the Commonwealth By Mr.

What This Bill Does

  • An Act establishing a child care tax credit in the Commonwealth By Mr.
  • Fattman, a petition (accompanied by bill, Senate, No.
  • 1987) of Ryan C.
  • Fattman and Bruce E.

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

  1. 2026-04-01 Senate

    Reporting date extended to Thursday June 25, 2026

  2. 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

  3. 2025-09-05 Joint

    Hearing scheduled for 09/16/2025 from 10:30 AM-01:00 PM in A-1

  4. 2025-02-27 Senate

    Referred to the committee on Revenue

  5. 2025-02-27 House

    House concurred

Official Summary Text

An Act establishing a child care tax credit in the Commonwealth
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.

Current Bill Text

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Bill S.1987

Section 6 of chapter 62 of the General Laws, as appearing in the 2022 Official Edition, is hereby amended by inserting after subsection (cc)(1) the following new subsection:-

(dd)(1) A credit for child care services expenses paid by the taxpayer shall be allowed against the tax liability imposed by this chapter, for a taxpayer filing single, married filing jointly or head of household. Said child care service must be a provider licensed by the Commonwealth in order to qualify for the tax credit. The child receiving child care services must be a dependent of the taxpayer. The total credit allowable per tax year shall not exceed three thousand dollars per child. Only one taxpayer of the two taxpayers who file jointly married filing shall be eligible to qualify for the tax credit.

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