Massachusetts S1987 proposes a child care tax credit for eligible taxpayers.

Massachusetts S1987 amends the General Laws to introduce a tax credit for child care expenses. This credit applies to taxpayers filing as single, married filing jointly, or head of household. To qualify, the child care provider must be licensed by the Commonwealth, and the child must be a dependent of the taxpayer. The maximum credit per tax year is set at three thousand dollars. Only one taxpayer in a joint filing can claim the credit.

Massachusetts S1987 proposes a child care tax credit for eligible taxpayers.

Massachusetts S1987 amends the General Laws to introduce a tax credit for child care expenses. This credit applies to taxpayers filing as single, married filing jointly, or head of household. To qualify, the child care provider must be licensed by the Commonwealth, and the child must be a dependent of the taxpayer. The maximum credit per tax year is set at three thousand dollars. Only one taxpayer in a joint filing can claim the credit.