Massachusetts legislation · 194th General Court
Massachusetts S1987: An Act establishing a child care tax credit in the Commonwealth
Status: Failed, July 23, 2026
What the bill says
From the introduced text, February 27, 2025:
Section 6 of chapter 62 of the General Laws, as appearing in the 2022 Official Edition, is hereby amended by inserting after subsection (cc)(1) the following new subsection:- (dd)(1) A credit for child care services expenses paid by the taxpayer shall be allowed against the tax liability imposed by this chapter, for a taxpayer filing single, married filing jointly or head of household. Said child care service must be a provider licensed by the Commonwealth in order to qualify for the tax credit. The child receiving child care services must be a dependent of the taxpayer. The total credit allowable per tax year shall not exceed three thousand dollars per child. Only one taxpayer of the two taxpayers who file jointly married filing shall be eligible to qualify for the tax credit.
Sponsors
- Ryan Fattman (R, Worcester and Hampden) · primary sponsor
- Tarr, Andrew (D, 5th Essex)
Latest actions
- : Accompanied a study order, see H5596
- : Reporting date extended to Thursday June 25, 2026
- : Hearing rescheduled to 09/16/2025 from 10:30 AM-12:30 PM in A-1 and Virtual<br> <span style="color: blue; font-style: italic;">Hearing updated to New End Time</span>
- : Hearing scheduled for 09/16/2025 from 10:30 AM-01:00 PM in A-1
- : House concurred
- : Referred to the committee on Revenue
Common questions
- What is S1987?
- S1987 is a bill in the Massachusetts Legislature (194th General Court): An Act establishing a child care tax credit in the Commonwealth.
- What is the status of S1987?
- Failed as of July 23, 2026. Latest action: Accompanied a study order, see H5596 (July 23, 2026).
- Who sponsored S1987?
- Ryan Fattman (R, Worcester and Hampden), with 1 co-sponsor.
- Where is the official record for S1987?
- On the Massachusetts Legislature website: https://malegislature.gov/Bills/194/S1987
Source: official Massachusetts record. Tracked by Delilah, AI for legislation across all 50 states and Congress.