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| 2 | 2 | | SENATE DOCKET, NO. 1865 FILED ON: 1/20/2023 |
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| 3 | 3 | | SENATE . . . . . . . . . . . . . . No. 1884 |
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| 4 | 4 | | The Commonwealth of Massachusetts |
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| 5 | 5 | | _________________ |
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| 6 | 6 | | PRESENTED BY: |
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| 7 | 7 | | Michael O. Moore |
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| 8 | 8 | | _________________ |
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| 9 | 9 | | To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General |
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| 10 | 10 | | Court assembled: |
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| 11 | 11 | | The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill: |
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| 12 | 12 | | An Act establishing a college tuition tax deduction. |
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| 13 | 13 | | _______________ |
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| 14 | 14 | | PETITION OF: |
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| 15 | 15 | | NAME:DISTRICT/ADDRESS :Michael O. MooreSecond WorcesterHannah Kane11th Worcester2/15/2023Lindsay N. Sabadosa1st Hampshire2/15/2023Julian CyrCape and Islands2/28/2023Ryan C. FattmanWorcester and Hampden2/28/2023 1 of 1 |
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| 16 | 16 | | SENATE DOCKET, NO. 1865 FILED ON: 1/20/2023 |
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| 17 | 17 | | SENATE . . . . . . . . . . . . . . No. 1884 |
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| 18 | 18 | | By Mr. Moore, a petition (accompanied by bill, Senate, No. 1884) of Michael O. Moore, Hannah |
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| 19 | 19 | | Kane, Lindsay N. Sabadosa, Julian Cyr and others for legislation to establish a college tuition tax |
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| 20 | 20 | | deduction. Revenue. |
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| 21 | 21 | | [SIMILAR MATTER FILED IN PREVIOUS SESSION |
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| 22 | 22 | | SEE SENATE, NO. 1929 OF 2021-2022.] |
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| 23 | 23 | | The Commonwealth of Massachusetts |
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| 24 | 24 | | _______________ |
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| 25 | 25 | | In the One Hundred and Ninety-Third General Court |
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| 26 | 26 | | (2023-2024) |
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| 27 | 27 | | _______________ |
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| 28 | 28 | | An Act establishing a college tuition tax deduction. |
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| 29 | 29 | | Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority |
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| 30 | 30 | | of the same, as follows: |
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| 31 | 31 | | 1 SECTION 1. Subsection (a) of part B of section 3 of chapter 62 of the General Laws, as |
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| 32 | 32 | | 2appearing in the 2020 Official Edition, is hereby amended by inserting after clause (19) the |
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| 33 | 33 | | 3following clause:- |
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| 34 | 34 | | 4 (20) An amount equal to 50 per cent of the cost of tuition payments made by the taxpayer |
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| 35 | 35 | | 5to a public institution of higher education, as defined by section 5 of chapter 15A, in which the |
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| 36 | 36 | | 6taxpayer or a dependent of said taxpayer is enrolled, less any scholarships, grants or financial aid |
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| 37 | 37 | | 7received. No deduction shall be allowed under this subparagraph if a deduction is claimed under |
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| 38 | 38 | | 8subparagraph (11). |
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