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.
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