An Act establishing a child care tax credit in the Commonwealth

This bill proposes creating a tax credit for Massachusetts residents who pay for licensed child care services for their dependents. It allows eligible taxpayers filing as single, married jointly, or head of household to claim up to $3,000 per child against their state tax liability. To qualify, the child care provider must be licensed by the Commonwealth, and if a couple files jointly, only one spouse can claim the credit. The legislation directly affects families seeking to offset the cost of licensed child care through their state taxes.