Massachusetts 2023-2024 Regular Session

Massachusetts Senate Bill S1776 Latest Draft

Bill / Introduced Version Filed 02/16/2023

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SENATE DOCKET, NO. 642       FILED ON: 1/17/2023
SENATE . . . . . . . . . . . . . . No. 1776
The Commonwealth of Massachusetts
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PRESENTED BY:
Brendan P. Crighton
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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 excluding student loan forgiveness from taxable income for permanently and totally 
disabled veterans.
_______________
PETITION OF:
NAME:DISTRICT/ADDRESS :Brendan P. CrightonThird Essex 1 of 1
SENATE DOCKET, NO. 642       FILED ON: 1/17/2023
SENATE . . . . . . . . . . . . . . No. 1776
By Mr. Crighton, a petition (accompanied by bill, Senate, No. 1776) of Brendan P. Crighton for 
legislation to exclude student loan forgiveness from taxable income for permanently and totally 
disabled veterans. Revenue.
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE SENATE, NO. 1827 OF 2021-2022.]
The Commonwealth of Massachusetts
_______________
In the One Hundred and Ninety-Third General Court
(2023-2024)
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An Act excluding student loan forgiveness from taxable income for permanently and totally 
disabled veterans.
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority 
of the same, as follows:
1 Paragraph (2) of subsection (a) of section 2 of chapter 62 of the General Laws, as 
2appearing in the 2020 Official Edition, is hereby amended by adding the following 
3subparagraph:-
4 (R) Any amount received by a veteran who is permanently and totally disabled that 
5would be includible in gross income for such taxable year by reason of the discharge of an 
6educational loan under section 108(f)(5)(A)(iii) of the Code.