By Representative Ayers of Quincy, a petition (accompanied by bill, House, No. 3018) of Bruce J. Ayers relative to providing an income tax credit for families caring for relatives at home who are elderly or totally disabled with Alzheimer’s disease. Revenue.
By Representative Biele of Boston, a petition (accompanied by bill, House, No. 3029) of David Biele for legislation to further regulate certain rental property tax credits. Revenue.
By Mr. Tarr, a petition (accompanied by bill, Senate, No. 2080) of Bruce E. Tarr for legislation to create a super research and development tax credit. Revenue.
By Mr. O'Connor, a petition (accompanied by bill, Senate, No. 2059) of Patrick M. O'Connor for legislation to establish a tax credit for families caring for relatives with aphasia. Revenue.
By Mr. Feeney, a petition (accompanied by bill, Senate, No. 2001) of Paul R. Feeney for legislation to establish the Massachusetts residence downsizing tax credit. Revenue.
By Representatives MacGregor of Boston and Fluker-Reid of Boston, a petition (accompanied by bill, House, No. 3174) of William F. MacGregor, Samantha Montaño and Lindsay N. Sabadosa relative to a child and dependent care tax credit. Revenue.
By Representative McKenna of Sutton, a petition (accompanied by bill, House, No. 3184) of Joseph D. McKenna relative to the establishment of tax credits for the installation of home water filtration systems for certain homeowners. Revenue.
By Representative Vieira of Falmouth, a petition (accompanied by bill, House, No. 4082) of David T. Vieira relative to a refundable Title 5 septic tax credit. Revenue.
By Representative Howitt of Seekonk, a petition (accompanied by bill, House, No. 3137) of Steven S. Howitt relative to Title V income tax credit reform of financial aid for homeowners who have incurred costs for the repair or replacement of failed septic systems. Revenue.
This bill establishes a pilot program offering Massachusetts-based employers a tax credit equal to 25% of their annual spending on licensed childcare services for employees, capped at $750,000 per employer per year. It applies to corporate entities with their principal business in Massachusetts, creating two parallel credit structures under Chapters 62 and 63 of the General Laws. The program requires the Executive Office of Economic Development to develop technical assistance for smaller businesses by November 2025 and conduct annual studies on participation, impact, and cost projections. Funded up to $10 million, the pilot expires on June 30, 2027, with findings reported to relevant legislative committees.
