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SENATE DOCKET, NO. 123 FILED ON: 1/8/2025
SENATE . . . . . . . . . . . . . . No. 2045
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.
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PETITION OF:
NAME:DISTRICT/ADDRESS :Michael O. MooreSecond Worcester 1 of 1
SENATE DOCKET, NO. 123 FILED ON: 1/8/2025
SENATE . . . . . . . . . . . . . . No. 2045
By Mr. Moore, a petition (accompanied by bill, Senate, No. 2045) of Michael O. Moore for
legislation to establish a college tuition tax deduction. Revenue.
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE SENATE, NO. 1884 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 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 Subsection (a) of part B of section 3 of chapter 62 of the General Laws, as appearing in
2the 2022 Official Edition, is hereby amended by inserting after clause (20) the following clause:-
3 “(21) An amount equal to 50 per cent of the cost of tuition payments made by the
4taxpayer to a public institution of higher education, as defined by section 5 of chapter 15A, in
5which the taxpayer or a dependent of said taxpayer is enrolled, less any scholarships, grants or
6financial aid received. No deduction shall be allowed under this subparagraph if a deduction is
7claimed under subparagraph (11).”