HOUSE DOCKET, NO. 1876 FILED ON: 2/12/2021
HOUSE . . . . . . . . . . . . . . . No. 2834
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The Commonwealth of Massachusetts
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PRESENTED BY:
Antonio F. D. Cabral
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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 to reduce graduate student loan debt.
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PETITION OF:
Name: | District/Address: | Date Added: |
Antonio F. D. Cabral | 13th Bristol | 2/12/2021 |
Brian M. Ashe | 2nd Hampden | 2/19/2021 |
Lindsay N. Sabadosa | 1st Hampshire | 2/19/2021 |
Christopher Hendricks | 11th Bristol | 2/19/2021 |
Michael O. Moore | Second Worcester | 2/23/2021 |
Jessica Ann Giannino | 16th Suffolk | 2/23/2021 |
Kate Lipper-Garabedian | 32nd Middlesex | 2/26/2021 |
Carol A. Doherty | 3rd Bristol | 2/26/2021 |
Elizabeth A. Malia | 11th Suffolk | 3/18/2021 |
Tami L. Gouveia | 14th Middlesex | 4/12/2021 |
HOUSE DOCKET, NO. 1876 FILED ON: 2/12/2021
HOUSE . . . . . . . . . . . . . . . No. 2834
By Mr. Cabral of New Bedford, a petition (accompanied by bill, House, No. 2834) of Antonio F. D. Cabral and others for legislation to provide for a tax deduction for certain graduate student loan debt. Revenue. |
The Commonwealth of Massachusetts
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In the One Hundred and Ninety-Second General Court
(2021-2022)
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An Act to reduce graduate student loan debt.
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 (12) of subsection (a) of section 3 of chapter 62 of the General Laws, as appearing in the 2018 Official Edition, is hereby amended by—
(a)striking out, in line 129, the word “or” the first place it appears;
(b)inserting after the word “two-year”, in line 129, a comma; and
(c)inserting after the word “college”, in line 129, the following words:- “, or graduate education debt”.
SECTION 2.Paragraph (12) of said subsection of said section of said chapter, as so appearing, is hereby further amended by inserting after the second sentence the following sentence:-
“For the purposes of this subparagraph, the term ‘graduate education debt’ shall mean any loan which was or is administered by the financial aid office of a non-profit institution offering a graduate or professional degree program at which the taxpayer, or a dependent of such taxpayer, pursuant to subparagraph (3) of paragraph (b) of part B of this section, was enrolled as a graduate or professional degree student and which loan has been secured through a state student loan program, a federal student loan program or a commercial lender and which loan was obtained and expended solely for the purposes of paying tuition and other expenses directly related to such graduate or professional student enrollment.”.