SENATE DOCKET, NO. 335        FILED ON: 1/13/2017

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1577

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Michael O. Moore

_________________

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 establishing a college tuition tax deduction.

_______________

PETITION OF:

 

Name:

District/Address:

 

Michael O. Moore

Second Worcester

 

Jack Lewis

7th Middlesex

1/27/2017

Barbara A. L'Italien

Second Essex and Middlesex

1/27/2017

Jason M. Lewis

Fifth Middlesex

1/30/2017

Eric P. Lesser

First Hampden and Hampshire

2/3/2017

Mary S. Keefe

15th Worcester

2/3/2017

Mathew Muratore

1st Plymouth

10/17/2017


SENATE DOCKET, NO. 335        FILED ON: 1/13/2017

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1577

By Mr. Moore, a petition (accompanied by bill, Senate, No. 1577) of Michael O. Moore, Jack Lewis, Barbara A. L'Italien, Jason M. Lewis and other members of the General Court for legislation to establish a college tuition tax deduction.  Revenue.

 

[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE HOUSE, NO. 3295 OF 2015-2016.]

 

The Commonwealth of Massachusetts

 

_______________

In the One Hundred and Ninetieth General Court
(2017-2018)

_______________

 

An Act establishing a college tuition tax deduction.

 

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
 

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).