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.
This bill creates a tax credit for Massachusetts businesses that donate food to nonprofits serving the needy, and provides liability protection for donors and recipients. Businesses can claim a non-refundable tax credit equal to the fair market value of donated food (capped at $25,000 annually), provided the food is distributed without charge or at minimal cost to cover handling. It also shields donors and nonprofit food distributors from civil liability for injuries related to donated food (including expired "open-dated" food), unless the food was adulterated or donated under gross negligence. To claim the credit, businesses must attach a certification from the nonprofit confirming the food was distributed per the bill’s requirements.
By Mr. Montigny, a petition (accompanied by bill, Senate, No. 2042) of Mark C. Montigny for legislation relative to economic development tax credits. Revenue.
HD 2942 creates a refundable tax credit for Massachusetts homeowners who must repair, replace, or upgrade their septic systems or cesspools, or connect to a sewer system under environmental regulations. The credit covers 60% of eligible costs (up to $30,000 total) for work required by Title 5 of the state environmental code or related permits, with a maximum annual credit of $4,000 that can be carried forward for up to five years, totaling $18,000. Homeowners who are not dependents of another taxpayer and have not claimed this credit for the same property before qualify. The credit is refundable, meaning it can reduce tax liability to zero and the state will pay any remaining credit amount.
By Representative Muradian of Grafton, a petition (accompanied by bill, House, No. 3201) of David K. Muradian, Jr., for legislation to provide for an oil tank removal tax credit for residents in manufactured housing communities. Revenue.
By Mr. Eldridge, a petition (accompanied by bill, Senate, No. 1975) of James B. Eldridge and Joanne M. Comerford for legislation to improve the earned income credit for healthier families. Revenue.
By Mr. O'Connor, a petition (accompanied by bill, Senate, No. 2058) of Patrick M. O'Connor for legislation to establish a tax credit for the purchase of hearing aids. Revenue.
By Mr. Finegold, a petition (accompanied by bill, Senate, No. 2005) of Barry R. Finegold for legislation relative to economic development initiatives. Revenue.
By Representative Turco of Winthrop, a petition (accompanied by bill, House, No. 3259) of Jeffrey Rosario Turco for legislation to establish a local community newspaper subscription tax credit. Revenue.
HD 2355 creates a $3,300 annual tax credit (adjusted for inflation) for family child care providers who meet the definition in Chapter 15D. The credit can be carried forward for up to three years if it exceeds the provider's current tax liability. This directly supports family child care providers by offering financial relief to help sustain their businesses. The provision amends Chapter 62 of the General Laws to add this credit and carryover mechanism. It does not change existing definitions or require new administrative processes.
