Child Care Credit

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.

Tax Year 2020
Tax Year 2019
Tax Year 2018
Tax Year 2017

Statute: 36 M.R.S. § 5218
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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. § 5219-Q
Statute: 22 M.R.S. § 4100
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