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HD 3885

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 tax credits incentivize employers to establish affordable on-site child care, targeting workforce participation barriers and employee retention through workplace solutions.

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WeVote Research Nonpartisan
Bill Summary · HD 3885

Legislative bill overview

HD 3885 establishes tax credits for employers who establish and maintain affordable, on-site child-care facilities for their employees. The bill aims to reduce the financial burden of child care while incentivizing employers to support working parents through workplace-based solutions.

Why is this important

Child care costs are a major barrier to workforce participation, particularly for lower and middle-income workers. By leveraging tax incentives, the bill attempts to address affordability while reducing dependence on public child-care subsidies. This could increase employee retention and productivity while expanding access to quality care.

Potential points of contention

  • Cost to the state: Tax credits reduce government revenue; fiscal impact depends on uptake rates and credit amounts, which the bill summary doesn't specify
  • Equity concerns: Benefits primarily reach employees at companies large enough and profitable enough to invest in on-site facilities, potentially widening disparities for workers at smaller employers
  • Definition of "affordable": The bill doesn't specify what constitutes affordable pricing, leaving room for inconsistent implementation and potential abuse
  • Scope limitations: On-site care excludes workers whose employers lack space, capital, or profitability to build facilities

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

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