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SENATE DOCKET, NO. 1865 FILED ON: 1/20/2023
SENATE . . . . . . . . . . . . . . No. 1884
The Commonwealth of Massachusetts
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PRESENTED BY:
Michael O. Moore
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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 a college tuition tax deduction.
_______________
PETITION OF:
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
SENATE DOCKET, NO. 1865 FILED ON: 1/20/2023
SENATE . . . . . . . . . . . . . . No. 1884
By Mr. Moore, a petition (accompanied by bill, Senate, No. 1884) of Michael O. Moore, Hannah
Kane, Lindsay N. Sabadosa, Julian Cyr and others for legislation to establish a college tuition tax
deduction. Revenue.
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE SENATE, NO. 1929 OF 2021-2022.]
The Commonwealth of Massachusetts
_______________
In the One Hundred and Ninety-Third General Court
(2023-2024)
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An Act establishing a college tuition 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:
1 SECTION 1. Subsection (a) of part B of section 3 of chapter 62 of the General Laws, as
2appearing in the 2020 Official Edition, is hereby amended by inserting after clause (19) the
3following clause:-
4 (20) An amount equal to 50 per cent of the cost of tuition payments made by the taxpayer
5to a public institution of higher education, as defined by section 5 of chapter 15A, in which the
6taxpayer or a dependent of said taxpayer is enrolled, less any scholarships, grants or financial aid
7received. No deduction shall be allowed under this subparagraph if a deduction is claimed under
8subparagraph (11).