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SENATE DOCKET, NO. 344 FILED ON: 1/12/2025
SENATE . . . . . . . . . . . . . . No. 2051
The Commonwealth of Massachusetts
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PRESENTED BY:
Patrick M. O'Connor
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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 the accessibility and affordability of trade school education.
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PETITION OF:
NAME:DISTRICT/ADDRESS :Patrick M. O'ConnorFirst Plymouth and Norfolk 1 of 2
SENATE DOCKET, NO. 344 FILED ON: 1/12/2025
SENATE . . . . . . . . . . . . . . No. 2051
By Mr. O'Connor, a petition (accompanied by bill, Senate, No. 2051) of Patrick M. O'Connor for
legislation relative to the accessibility and affordability of trade school education. Revenue.
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE SENATE, NO. 1916 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 relative to the accessibility and affordability of trade school education.
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 2016 Official Edition, is hereby amended by inserting the following new
3subparagraph:
4 (20) An amount equal to the amount by which tuition payments by the taxpayer to a
5private occupational school, as defined in section 263 of chapter 112, in which the taxpayer or a
6dependent of said taxpayer, pursuant to subparagraph (3) of paragraph (b) of part B, is enrolled,
7less any scholarships, grants or financial aid received, exceeds twenty-five percent of the
8taxpayer’s Massachusetts adjusted gross income, exclusive of this deduction but, the deduction
9shall be limited in the manner provided in section 222(d)(3) of the Code as amended and in 2 of 2
10effect for the taxable year. An individual who is a nonresident for all or part of the taxable year
11shall not be eligible to claim this deduction.
12 SECTION 2. Subsection (a) of Part B of section 3 of chapter 62 of the General Laws, as
13appearing in the 2016 Official Edition, is hereby amended by striking out subparagraph (12) and
14inserting in place thereof the following subparagraph:-
15 (12) An amount equal to the amount of interest payments paid by the taxpayer on
16education debt during the taxable year. For the purposes of this subparagraph, the term
17"education debt'' shall mean any loan which was or is administered by the financial aid office of
18a private occupational school, as defined in section 263 of chapter 112, or a two-year or four-
19year college at which the taxpayer, or a dependent of such taxpayer, pursuant to subparagraph (3)
20of paragraph (b) of Part B of this section, was enrolled as an undergraduate student and which
21loan has been secured through a state student loan program, a federal student loan program or a
22commercial lender and which loan was obtained and expended solely for the purposes of paying
23tuition and other expenses directly related to such undergraduate student enrollment. A taxpayer
24who claims a deduction under this section shall not be eligible for a deduction for the same
25expenses under subparagraph (1) of paragraph (d) of section 2 of this chapter.