HOUSE DOCKET, NO. 3688        FILED ON: 1/17/2025

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No.         

The Commonwealth of Massachusetts

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PRESENTED BY:

David M. Rogers

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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 excluding student loan forgiveness from taxable income for permanently and totally disabled veterans.

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PETITION OF:

HOUSE DOCKET, NO. 3688        FILED ON: 1/17/2025

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No.         

[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE HOUSE, NO. 2778 OF 2023-2024.]

The Commonwealth of Massachusetts

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In the One Hundred and Ninety-Fourth General Court
(2025-2026)

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An Act excluding student loan forgiveness from taxable income for permanently and totally disabled veterans.

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
 

Paragraph (2) of subsection (a) of section 2 of chapter 62 of the General Laws, as appearing in the 2016 Official Edition, is hereby amended by adding the following subparagraph:-

(R) Any amount received by a veteran who is permanently and totally disabled that would be includible in gross income for such taxable year by reason of the discharge of an educational loan under section 108(f)(5)(A)(iii) of the Code.