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HOUSE DOCKET, NO. 1844         FILED ON: 1/20/2011

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1681


The Commonwealth of Massachusetts



Brian S. Dempsey


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 providing for a certain income tax deduction.






Brian S. Dempsey

3rd Essex

Cory Atkins

14th Middlesex

Steven S. Howitt

4th Bristol

Ryan C. Fattman

18th Worcester

HOUSE DOCKET, NO. 1844        FILED ON: 1/20/2011

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1681

By Mr. Dempsey of Haverhill, a petition (accompanied by bill, House, No. 1681) of Brian S. Dempsey and others for legislation to provide for an income tax deduction for contributions made to college savings plans.  Revenue.


SEE HOUSE, NO. 2721 OF 2009-2010.]

The Commonwealth of Massachusetts


In the Year Two Thousand Eleven



An Act providing for a certain income 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:

              SECTION 1.  Paragraph (a) of subsection B of section 3 of chapter 62 of the General Laws, as appearing in the 2004 Official Edition, is hereby amended by adding the following subparagraph:-

                              (14)  An amount equal to the amount contributed by the taxpayer to a college savings plan authorized under section 529 of the Code.  The amounts to be deducted hereunder shall not exceed:

                              (A)  in the case of a single person or a married person filing a separate return, $5,000;

                              (B)  in the case of a head of household, as defined under section 2(b) of the Code, filing a separate return, $7,725; and,

                              (C)  in the case of married persons filing jointly, $10,000.

              SECTION 2.  Section 1 shall be effective for taxable years beginning on or after January 1, 2007.

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