LD1555 is a bill in the Maine Legislature (132nd Legislature): An Act to Establish an Employer Tax Credit for Qualifying Child Care Costs.

What is the status of LD1555?

Failed as of April 29, 2026. Latest action: Died in Possession of the Senate when the Legislature adjourned Sine Die and was PLACED IN THE LEGISLATIVE FILES. (DEAD) (April 29, 2026).

Where is the official record for LD1555?

On the Maine Legislature website: https://legislature.maine.gov/legis/bills/display_ps.asp?LD=1555&snum=132

Maine legislation · 132nd Legislature

Maine LD1555: An Act to Establish an Employer Tax Credit for Qualifying Child Care Costs

Q: What does LD1555 do?

In its own words: An Act to Establish an Employer Tax Credit for Qualifying Child Care Costs" Amend the bill in section 2 in §5217-G in subsection 2 in the 2nd line (page 1, line in L.D.) by striking out the following: "refundable" Amend the bill in section 2 in §5217-G in subsection 2 in paragraph A in the 2nd line (page 1, line 22 in L.D.) by striking out the following: "$8,000" and inserting the following: '$3,000' Amend the bill in section 2 in §5217-G in subsection 2 by striking out all of paragraph B (page 1, line 24 in L.D.) and inserting the following: 'B. Nine thousand dollars per employee. The maximum.

Status: Failed, April 29, 2026

What the bill says

An Act to Establish an Employer Tax Credit for Qualifying Child Care Costs" Amend the bill in section 2 in §5217-G in subsection 2 in the 2nd line (page 1, line in L.D.) by striking out the following: "refundable" Amend the bill in section 2 in §5217-G in subsection 2 in paragraph A in the 2nd line (page 1, line 22 in L.D.) by striking out the following: "$8,000" and inserting the following: '$3,000' Amend the bill in section 2 in §5217-G in subsection 2 by striking out all of paragraph B (page 1, line 24 in L.D.) and inserting the following: 'B. Nine thousand dollars per employee. The maximum.

From the engrossed text:

An Act to Establish an Employer Tax Credit for Qualifying Child Care Costs" Amend the bill in section 2 in §5217-G in subsection 2 in the 2nd line (page 1, line in L.D.) by striking out the following: "refundable" Amend the bill in section 2 in §5217-G in subsection 2 in paragraph A in the 2nd line (page 1, line 22 in L.D.) by striking out the following: "$8,000" and inserting the following: '$3,000' Amend the bill in section 2 in §5217-G in subsection 2 by striking out all of paragraph B (page 1, line 24 in L.D.) and inserting the following: 'B. Nine thousand dollars per employee. The maximum credit an employing unit may receive in a single tax year is $36,000. An employing unit providing child care services is required to provide child care services of similar type and quality to all employees of the employing unit to qualify for the credit.' Amend the bill in section 2 in §5217-G in subsection 3 in the last line (page 1, line in L.D.) by striking out the following: "15" and inserting the following: '5' Amend the bill in section 2 in §5217-G in subsection 4 in the last line (page 1, line in L.D.) by inserting after the following: "State." the following: 'The review must include comparative employee retention …

Read the full official text

Maine LD1555: An Act to Establish an Employer Tax Credit for Qualifying Child Care Costs

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