Paragraph (a) of part B of section 3 of chapter 62 of the General Laws, as amended by section 21 of chapter 226 of the acts of 2014, is hereby further amended by inserting after subparagraph (17) the following subparagraph:--
(18) 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).
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