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H 3086

An Act providing tax credits to certain employers that provide affordable, on-site child-care for employees

194th Legislature (2025-2026) Introduced by Michelle DuBois

Massachusetts bill creates tax credits for employers offering affordable on-site child care to employees, aiming to increase workforce participation and reduce family child care costs.

Accompanied a study order, see H5574
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Bill Summary · H 3086

Legislative bill overview

H 3086 establishes tax credits for employers in Massachusetts that provide affordable, on-site child care services to their employees. The bill aims to incentivize companies to reduce the financial and logistical barriers working parents face by making child care more accessible and affordable through workplace programs.

Why is this important

Child care costs represent a significant burden for working families, often consuming 10-30% of household income, which can deter parents—particularly mothers—from workforce participation. By using tax incentives to encourage employers to offer on-site care, the bill addresses both employer recruitment/retention challenges and broader labor force participation issues while potentially reducing public assistance demand for child care subsidies.

Potential points of contention

  • Tax revenue impact: Opponents may argue the state forgoes tax revenue to subsidize employer-provided benefits that primarily serve higher-income workers at large companies
  • Equity concerns: Smaller employers and businesses in lower-margin industries may lack capacity to participate, potentially widening benefits disparities between workers at large vs. small firms
  • Effectiveness uncertainty: Questions about whether tax credits are the most efficient policy tool compared to direct public child care investment or subsidies directly to families, and whether credits actually change employer behavior or simply reward existing practices

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

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