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SD 911

An Act establishing a child care tax credit in the Commonwealth

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

Massachusetts would establish a child care tax credit to reduce family costs, pending committee review of credit design and revenue impact.

House concurred
0
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Bill Summary · SD 911

Legislative bill overview

SD 911 establishes a child care tax credit in Massachusetts to help offset the costs families incur for child care services. The bill aims to make child care more affordable by allowing eligible taxpayers to claim a credit against their state income tax liability. This represents an expansion of tax-based support for working families managing child care expenses.

Why is this important

Child care costs are among the largest expenses for working families, often consuming 10-30% of household income and forcing some parents out of the workforce entirely. A tax credit directly reduces the financial burden on families and could increase workforce participation, particularly among lower- and middle-income households. This policy addresses a documented barrier to economic opportunity and workforce stability in Massachusetts.

Potential points of contention

  • Revenue impact: The fiscal cost to the state depends on credit design (income caps, credit amount, phase-out rules), which are not detailed in the bill summary; critics may argue about affordability during budget constraints
  • Equity questions: Whether the credit structure adequately helps lower-income families who need child care assistance most, or if it primarily benefits higher-income households that have greater tax liability to offset
  • Design details: Uncertainty about which child care arrangements qualify (licensed only, informal care, preschool vs. infant care), income eligibility thresholds, credit percentage, and whether credits are refundable—all critical determinants of effectiveness

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

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