SENATE DOCKET, NO. 1865        FILED ON: 1/20/2023

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1884

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Michael O. Moore

_________________

To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:

The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:

An Act establishing a college tuition tax deduction.

_______________

PETITION OF:

 

Name:

District/Address:

 

Michael O. Moore

Second Worcester

 

Hannah Kane

11th Worcester

2/15/2023

Lindsay N. Sabadosa

1st Hampshire

2/15/2023

Julian Cyr

Cape and Islands

2/28/2023

Ryan C. Fattman

Worcester and Hampden

2/28/2023

James B. Eldridge

Middlesex and Worcester

3/14/2023

Jacob R. Oliveira

Hampden, Hampshire and Worcester

3/22/2023

Bruce E. Tarr

First Essex and Middlesex

3/22/2023

Michael J. Soter

8th Worcester

6/8/2023

Brian W. Murray

10th Worcester

6/27/2023


SENATE DOCKET, NO. 1865        FILED ON: 1/20/2023

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1884

By Mr. Moore, a petition (accompanied by bill, Senate, No. 1884) of Michael O. Moore, Hannah Kane, Lindsay N. Sabadosa, Julian Cyr and others for legislation to establish a college tuition tax deduction.  Revenue.

 

[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE SENATE, NO. 1929 OF 2021-2022.]

 

The Commonwealth of Massachusetts

 

_______________

In the One Hundred and Ninety-Third General Court
(2023-2024)

_______________

 

An Act establishing a college tuition tax deduction.

 

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
 

SECTION 1. Subsection (a) of part B of section 3 of chapter 62 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by inserting after clause (19) the following clause:-

(20) An amount equal to 50 per cent of the cost of tuition payments made by the taxpayer to a public institution of higher education, as defined by section 5 of chapter 15A, in which the taxpayer or a dependent of said taxpayer is enrolled, less any scholarships, grants or financial aid received. No deduction shall be allowed under this subparagraph if a deduction is claimed under subparagraph (11).