Amendment ID: S2397-18

Amendment 18

College Tuition Tax Deduction

Messrs. Moore, Fattman and O'Connor move that the proposed new text be amended by inserting after section __ the following section:-

“SECTION __. Subsection (a) of part B of section 3 of chapter 62 of the General Laws, as appearing in the 2020 Official Edition, 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).”