Section 1. Subsection 11 of Section 3 of Chapter 62 of the General Laws as appearing in the 2010 Official Edition, is amended by inserting the following new section (a) as follows:-
Massachusetts residents or their dependents who qualify for in-state tuition, and who attend a two or four year public college, university or community college within the Commonwealth at full time status shall be eligible to deduct qualified college tuition expenses, which are considered designated tuition or mandatory fees, paid out of pocket, dollar for dollar, less any scholarships, grants or financial aid received, for each year of enrollment.
The information contained in this website is for general information purposes only. The General Court provides this information as a public service and while we endeavor to keep the data accurate and current to the best of our ability, we make no representations or warranties of any kind, express or implied, about the completeness, accuracy, reliability, suitability or availability with respect to the website or the information contained on the website for any purpose. Any reliance you place on such information is therefore strictly at your own risk.