Subsection (a) of section 3B of chapter 62 of the General Laws is hereby amended by inserting at the end thereof the following new paragraph:-
(17) An amount equal to the amount expended in such taxable year for the purchase of an interest in, or contributed in such taxable year to an account in, the funds from a prepaid tuition program or state college savings program established by the commonwealth or any instrumentality or authority thereof, may be used to pay for educational expenses including: private school tuition and fees, education therapy services and aides, textbooks, private online learning courses, Advanced Placement exams, achievement tests and college admissions exams, tutoring, curriculum, and college textbooks. $5,000. In the case of a married couple filing a joint return, the total amount deducted in such taxable year shall not exceed $10,000.
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.