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HOUSE DOCKET, NO. 3819 FILED ON: 1/17/2025
HOUSE . . . . . . . . . . . . . . . No. 3228
The Commonwealth of Massachusetts
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PRESENTED BY:
John H. Rogers
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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 relative to tuition tax credit.
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PETITION OF:
NAME:DISTRICT/ADDRESS :DATE ADDED:John H. Rogers12th Norfolk1/17/2025 1 of 1
HOUSE DOCKET, NO. 3819 FILED ON: 1/17/2025
HOUSE . . . . . . . . . . . . . . . No. 3228
By Representative Rogers of Norwood, a petition (accompanied by bill, House, No. 3228) of
John H. Rogers relative to a tax credit for tuition and fees for higher education. Revenue.
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 relative to tuition tax credit.
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
of the same, as follows:
1 Chapter 62 is hereby amended in Section 6 by inserting at the end thereof after subsection
2(v)(7) the following new subsection:-
3 (w) A credit shall be allowed against the tax liability imposed by this chapter for in an
4amount up to 20 per cent of the cost of qualified tuition and fees for higher education. The credit
5under this subsection shall be allowed for the taxable year in which the expenses are incurred;
6provided, that said credit shall not exceed $5,000 in any tax year and any excess credit may be
7applied over the following seven subsequent tax years.