SENATE DOCKET, NO. 306 FILED ON: 1/28/2021
SENATE . . . . . . . . . . . . . . No. 1929
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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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Brian W. Murray | 10th Worcester | 2/24/2021 |
Jessica Ann Giannino | 16th Suffolk | 3/1/2021 |
Hannah Kane | 11th Worcester | 3/1/2021 |
SENATE DOCKET, NO. 306 FILED ON: 1/28/2021
SENATE . . . . . . . . . . . . . . No. 1929
By Mr. Moore, a petition (accompanied by bill, Senate, No. 1929) of Michael O. Moore, Brian W. Murray, Jessica Ann Giannino and Hannah Kane for legislation to establish a college tuition tax deduction. Revenue. |
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE SENATE, NO. 1724 OF 2019-2020.]
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 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:
Subsection (a) of part B of section 3 of chapter 62 of the General Laws, as appearing in the 2018 Official Education, is hereby amended by inserting after clause (19) the following clause:-
(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).