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HOUSE DOCKET, NO. 2415 FILED ON: 1/19/2023
HOUSE . . . . . . . . . . . . . . . No. 3766
The Commonwealth of Massachusetts
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PRESENTED BY:
Carol A. Doherty
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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 establishing an income tax credit for parents contributing to a child's college tuition.
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PETITION OF:
NAME:DISTRICT/ADDRESS :DATE ADDED:Carol A. Doherty3rd Bristol1/19/2023James K. Hawkins2nd Bristol2/9/2023James C. Arena-DeRosa8th Middlesex2/9/2023Brian W. Murray10th Worcester2/19/2023Steven S. Howitt4th Bristol2/19/2023Bruce E. TarrFirst Essex and Middlesex4/5/2023 1 of 1
HOUSE DOCKET, NO. 2415 FILED ON: 1/19/2023
HOUSE . . . . . . . . . . . . . . . No. 3766
By Representative Doherty of Taunton, a petition (accompanied by bill, House, No. 3766) of
Carol A. Doherty and others for legislation to establish an income tax credit for parents
contributing to college tuitions. Revenue.
The Commonwealth of Massachusetts
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In the One Hundred and Ninety-Third General Court
(2023-2024)
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An Act establishing an income tax credit for parents contributing to a child's college tuition.
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
of the same, as follows:
1 Section 6 of chapter 62 of the General Laws, as most recently amended by section 103 of
2chapter 268 of the acts of 2022, is hereby further amended by adding the following subsection:-
3 (dd)(1) A taxpayer shall be allowed in each taxable year a credit equal to $2,500 for
4payments contributing to each child’s college tuition; provided, that such child shall be a
5dependent of the taxpayer.
6 (2) To be eligible for a credit under this subsection, the taxpayer shall earn less than
7$100,000 annually. The taxpayer’s income shall be adjusted at the beginning of each calendar
8year, by the percentage, if any, by which the consumer price index, as defined in section 1 of the
9Internal Revenue Code, pursuant to 26 U.S.C. section 1, for the preceding year exceeds the
10consumer price index for the calendar year that ends before such preceding year.