Massachusetts 2025-2026 Regular Session

Massachusetts Senate Bill S1962 Latest Draft

Bill / Introduced Version Filed 02/27/2025

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SENATE DOCKET, NO. 1869       FILED ON: 1/16/2025
SENATE . . . . . . . . . . . . . . No. 1962
The Commonwealth of Massachusetts
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PRESENTED BY:
William J. Driscoll, Jr.
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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.
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PETITION OF:
NAME:DISTRICT/ADDRESS :William J. Driscoll, Jr.Norfolk, Plymouth and Bristol 1 of 1
SENATE DOCKET, NO. 1869       FILED ON: 1/16/2025
SENATE . . . . . . . . . . . . . . No. 1962
By Mr. Driscoll, a petition (accompanied by bill, Senate, No. 1962) of William J. Driscoll, Jr. 
relative to excluding student loan forgiveness from taxable income for permanently and totally 
disabled veterans. Revenue.
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE HOUSE, NO. 2778 OF 2023-2024.]
The Commonwealth of Massachusetts
_______________
In the One Hundred and Ninety-Fourth General Court
(2025-2026)
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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 2016 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.