SENATE DOCKET, NO. 18        FILED ON: 1/3/2019

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1724

 

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

 

Timothy R. Whelan

1st Barnstable

1/25/2019

Jason M. Lewis

Fifth Middlesex

1/28/2019

Brian W. Murray

10th Worcester

1/29/2019

Patrick M. O'Connor

Plymouth and Norfolk

1/29/2019

Ryan C. Fattman

Worcester and Norfolk

1/30/2019

James B. Eldridge

Middlesex and Worcester

1/31/2019

Hannah Kane

11th Worcester

1/31/2019


SENATE DOCKET, NO. 18        FILED ON: 1/3/2019

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1724

By Mr. Moore, a petition (accompanied by bill, Senate, No. 1724) of Michael O. Moore, Timothy R. Whelan, Jason M. Lewis, Brian W. Murray and other members of the General Court for legislation to establish a college tuition tax deduction.  Revenue.

 

[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE SENATE, NO. 1577 OF 2017-2018.]

 

The Commonwealth of Massachusetts

 

_______________

In the One Hundred and Ninety-First General Court
(2019-2020)

_______________

 

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:
 

SECTION 1. Paragraph (a) of Part B of section 3 of chapter 62 of the General Laws, as appearing in the 2016 Official Education, is hereby amended by adding the following subparagraph:-

(20) 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).