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CHILD CARE CREDIT

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Credit for Child Care Expenses

This credit is equal to 25% of the federal credit for child and dependent care expenses. The credit doubles if the expenses are related to a quality child care provider. This credit is also refundable up to $500.

Statute: 36 M.R.S.A. § 5218
More information from DHHS

Child Care Investment Tax Credit

This is a tax credit for qualified investments that contribute to the ability of the site to improve its level of child-care services toward the goal of providing quality child-care services.

Statute: 36 M.R.S.A. § 5219-Q
Statute: 22 M.R.S.A. §4100
More information from DHHS