HOUSE DOCKET, NO. 1184        FILED ON: 1/13/2009

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2864

The Commonwealth of Massachusetts

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In the Year Two Thousand Nine

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An Act providing an income tax exemption for certain higher education costs.  ..

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.Paragraph (a) of Part (B) of section 3 of chapter 62 of the General laws, as appearing in the 2002 Official Edition, is hereby amended by adding the following subparagraph:-

(14) An amount equal to the costs of higher education to parents or students who attend community colleges, colleges and universities located in the commonwealth but shall not exceed $10,000.