H3197

Relative to the sustainability of the family child care sector

Introduced·2/27/25
Introduced Text

Massachusetts H3197 proposes a tax credit for family child care providers to support the sector's sustainability.

Massachusetts H3197 amends the state's tax code to introduce a new tax credit for family child care providers. This credit, set at $3,300 and adjusted annually for inflation, aims to support the sustainability of the family child care sector. Providers who receive this credit can carry over unused portions to future tax years, up to three years. This measure seeks to alleviate financial burdens on family child care providers, ensuring the sector's viability and stability.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Current
In committee
Next
Committee decision

Sponsors

D
1
0
Democratic CaucusRepublican Caucus

Calendar

Sep 16, 2025

10:30 AM

Joint Committee on Revenue Hearing

Sep 16, 2025

10:30 AM

Joint Committee on Revenue Hearing

History

Apr 2

House

Accompanied a study order, see H5318

Feb 25

House

Reporting date extended to Wednesday, March 18, 2026

Dec 18, 2025

House

Reporting date extended to Friday, February 20, 2026