Massachusetts S1891 amends the General Laws to exclude certain child care relief grants from gross income for tax purposes.

Massachusetts S1891 amends Chapter 62 of the General Laws by adding a new section that excludes specific grants and payments from gross income for tax purposes. These grants include those from the Coronavirus Aid, Relief, and Economic Security Act, the Consolidated Appropriations Act of 2021, the American Rescue Plan Act of 2021, and the 2021 Act. The excluded payments are intended to support child care providers and the stability of the child care sector in relation to the COVID-19 pandemic. Notably, this exclusion does not apply to payments for parent fees covered by the commonwealth.

Massachusetts S1891 amends the General Laws to exclude certain child care relief grants from gross income for tax purposes.

Massachusetts S1891 amends Chapter 62 of the General Laws by adding a new section that excludes specific grants and payments from gross income for tax purposes. These grants include those from the Coronavirus Aid, Relief, and Economic Security Act, the Consolidated Appropriations Act of 2021, the American Rescue Plan Act of 2021, and the 2021 Act. The excluded payments are intended to support child care providers and the stability of the child care sector in relation to the COVID-19 pandemic. Notably, this exclusion does not apply to payments for parent fees covered by the commonwealth.