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HOUSE DOCKET, NO. 2715        FILED ON: 1/18/2013

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2537


The Commonwealth of Massachusetts



Claire D. Cronin


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 creating a tax credit for undergraduate tuition.






Claire D. Cronin

11th Plymouth

Thomas P. Kennedy

Second Plymouth and Bristol

Michael D. Brady

9th Plymouth

Josh S. Cutler

6th Plymouth

Marjorie C. Decker

25th Middlesex

Mary S. Keefe

15th Worcester

Brian R. Mannal

2nd Barnstable

Bruce J. Ayers

1st Norfolk

Michael A. Costello

1st Essex

Thomas M. Stanley

9th Middlesex

John H. Rogers

12th Norfolk

Rhonda Nyman

5th Plymouth

Keiko M. Orrall

12th Bristol

Martin J. Walsh

13th Suffolk

Sean Garballey

23rd Middlesex

HOUSE DOCKET, NO. 2715        FILED ON: 1/18/2013

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2537

By Ms. Cronin of Easton, a petition (accompanied by bill, House, No. 2537) of Claire D. Cronin and others for legislation to create a tax credit for undergraduate tuition.  Revenue. 


The Commonwealth of Massachusetts



In the Year Two Thousand Thirteen



An Act relative to creating a tax credit for undergraduate tuition.


              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. Section 6 of chapter 62 of the General Laws is hereby amended by adding the following subsection:-

              (t)(1) As used in this subsection, the following words shall have the following meaning:-

              “Allowable college tuition expenses”, the amount of qualified college tuition expenses of eligible students paid by the taxpayer during the taxable year, limited to $20,000 for each such student.

              “Eligible institution of higher education”, an institution which: (a) is described in section 481 of the Higher Education Act of 1965, 20 U.S.C. section 1088, as in effect on the date of the enactment of this subsection; and (b) which is eligible to participate in a program under Title IV of such Act.

              “Eligible student”, the taxpayer, the taxpayer's spouse and any dependent of the taxpayer who qualifies as a dependent for whom the taxpayer is allowed an exemption under this chapter and section 151 of the Code for the taxable year.

              “Qualified college tuition expenses”, the tuition required for the enrollment or attendance of an eligible student at an eligible institution of higher education for each student; provided, however, that tuition payments made pursuant to the receipt of any scholarships or financial aid, or tuition  required for enrollment or attendance in a course of study leading to the granting of a post baccalaureate or other graduate degree, shall be excluded from the definition of  “qualified college tuition expenses”.

              (2) A resident taxpayer may claim a credit against the tax imposed by this chapter. The amount of the credit provided under this subsection shall be equal to the applicable percentage of the lesser of allowable college tuition expenses or $5,000. Such applicable percentage shall be: (a) 25 per cent for taxable years beginning in 2013; (b) 50 per cent for taxable years beginning in 2014; (c) 75 per cent for taxable years beginning in 2015; and (d) 100 per cent for taxable years beginning after 2016.

              (3) The credit shall be available only if the taxpayer’s gross income does not exceed $90,000 for a single individual or head of a household and $180,000 for a married couple filing a joint return.

              SECTION 2. The provisions of section 1 of this act shall be applicable to tax years commencing after December 31, 2012.

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