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HOUSE DOCKET, NO. 474 FILED ON: 1/9/2025
HOUSE . . . . . . . . . . . . . . . No. 3035
The Commonwealth of Massachusetts
_________________
PRESENTED BY:
Antonio F. D. Cabral
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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 to reduce graduate student loan debt.
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PETITION OF:
NAME:DISTRICT/ADDRESS :DATE ADDED:Antonio F. D. Cabral13th Bristol1/9/2025 1 of 2
HOUSE DOCKET, NO. 474 FILED ON: 1/9/2025
HOUSE . . . . . . . . . . . . . . . No. 3035
By Representative Cabral of New Bedford, a petition (accompanied by bill, House, No. 3035) of
Antonio F. D. Cabral relative to the taxation of graduate student loan debt. Revenue.
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE HOUSE, NO. 2722 OF 2023-2024.]
The Commonwealth of Massachusetts
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In the One Hundred and Ninety-Fourth General Court
(2025-2026)
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An Act to reduce graduate student loan debt.
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. Paragraph (12) of subsection (a) of Part B of section 3 of chapter 62 of the
2General Laws, as appearing in the 2022 Official Edition, is hereby amended by:
3 (a)striking out, in line 92, the word “or” the first place it appears.
4 (b)inserting after the word “two-year”, in line 92, a comma; and
5 (c)inserting after the word “college”, in line 92, the following words: - “, or graduate
6education debt”.
7 SECTION 2. Paragraph (12) of said subsection (a) of said Part B of said section 3 of
8said chapter 62, as so appearing, is hereby further amended by inserting after the second sentence
9the following sentence: - 2 of 2
10 “For the purposes of this subparagraph, the term ‘graduate education debt’ shall mean
11any loan which was or is administered by the financial aid office of a non-profit institution
12offering a graduate or professional degree program at which the taxpayer, or a dependent of such
13taxpayer, pursuant to subparagraph (3) of paragraph (b) of part B of this section, was enrolled as
14a graduate or professional degree student and which loan has been secured through a state
15student loan program, a federal student loan program or a commercial lender and which loan was
16obtained and expended solely for the purposes of paying tuition and other expenses directly
17related to such graduate or professional student enrollment.”.