SENATE DOCKET, NO. 335 FILED ON: 1/13/2017
SENATE . . . . . . . . . . . . . . No. 1577
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The Commonwealth of Massachusetts
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PRESENTED BY:
Michael O. Moore
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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 establishing a college tuition tax deduction.
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PETITION OF:
Name: | District/Address: |
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Michael O. Moore | Second Worcester |
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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
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In the One Hundred and Ninetieth General Court
(2017-2018)
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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).