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HOUSE DOCKET, NO. 1333        FILED ON: 1/16/2013

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2717


The Commonwealth of Massachusetts



John H. Rogers


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 relative to tuition tax credit.






John H. Rogers

12th Norfolk

William Smitty Pignatelli

4th Berkshire

Anne M. Gobi

5th Worcester

Stephen L. DiNatale

3rd Worcester

Christine E. Canavan

10th Plymouth

Bruce E. Tarr

First Essex and Middlesex

James E. Timilty

Bristol and Norfolk

Robert M. Koczera

11th Bristol

Michael O. Moore

Second Worcester

Cory Atkins

14th Middlesex

Carolyn C. Dykema

8th Middlesex

HOUSE DOCKET, NO. 1333        FILED ON: 1/16/2013

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2717

By Mr. Rogers of Norwood, a petition (accompanied by bill, House, No. 2717) of John H. Rogers and others for legislation to create an income tax credit for qualified tuitions and fees for higher education.  Revenue. 


SEE HOUSE, NO. 3007 OF 2011-2012.]


The Commonwealth of Massachusetts



In the Year Two Thousand Thirteen



An Act relative to tuition tax credit.


              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.  Chapter 62 is hereby amended in Section 6 by inserting at the end thereof after subsection (q) the following new subsection:-

              (r)  A credit shall be allowed against the tax liability imposed by this chapter for in an amount up to 20 per cent of the cost of qualified tuition and fees for higher education.  The credit under this subsection shall be allowed for the taxable year in which the expenses are incurred; provided, that said credit shall not exceed $5,000 in any tax year and any excess credit may be applied over the following seven subsequent tax years.

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