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Bill

S 1987

An Act establishing a child care tax credit in the Commonwealth

194th Legislature (2025-2026) Introduced by Ryan Fattman and 1 co-sponsor

Massachusetts bill creates a child care tax credit for families, potentially reducing out-of-pocket care costs and improving workforce participation.

Hearing rescheduled to 09/16/2025 from 10:30 AM-12:30 PM in A-1 and Virtual Hearing updated to New End Time
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Bill Summary · S 1987

Legislative bill overview

S 1987 establishes a child care tax credit in Massachusetts, allowing eligible families to claim a tax deduction or credit for child care expenses. The bill was referred to the Revenue Committee in February 2025 and has a hearing scheduled for September 16, 2025. Specific details about credit amounts, income eligibility thresholds, and qualifying care types are not provided in the available legislative actions.

Why is this important

Child care costs represent a significant financial burden for working families, often consuming 10-30% of household income. A tax credit could increase affordability and workforce participation, particularly for lower and middle-income households. This addresses both family financial stress and potential labor market impacts.

Potential points of contention

  • Revenue impact: The fiscal cost of the credit and how it will be funded or offset through tax changes
  • Income eligibility limits: Debate over whether credits should target lower-income families or be broadly available, affecting program cost and fairness perceptions
  • Credit design details: Whether the credit covers all child care types (licensed facilities, informal care, nannies) and at what reimbursement rates, which affects both effectiveness and administrative complexity

Compiled from official sources — confirm details with the bill’s official record.

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