SENATE DOCKET, NO. 260        FILED ON: 1/19/2011

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1412

The Commonwealth of Massachusetts

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PRESENTED BY:

Steven A. Baddour

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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 to create an income tax deduction for school fees..

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PETITION OF:

SENATE DOCKET, NO. 260        FILED ON: 1/19/2011

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1412

[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE SENATE, NO. 1225 OF 2009-2010.]

The Commonwealth of Massachusetts

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In the Year Two Thousand Eleven

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An Act to create an income tax deduction for school fees..

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. Section 3 of Chapter 62 of the General Laws is hereby amended to add the following new subsection:

B. (a) (14). In addition to any other deduction from Part B income so-called, a taxpayer may deduct any fee paid to a municipality or public school district for the purpose of transportation for a student to or from a public school, participation by a student in an athletic, academic, enrichment or student activity program at a public school. The Commissioner of Revenue is authorized to promulgate regulations under this sub-section.