S2045 • 2025

An Act establishing a college tuition tax deduction

Taxes

Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor: Michael O. Moore
Last action: 2026-07-02
Official status: Referred to House Committee on Ways and Means
Effective date: Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

An Act establishing a college tuition tax deduction

An Act establishing a college tuition tax deduction By Mr.

What This Bill Does

An Act establishing a college tuition tax deduction By Mr.
Moore, a petition (accompanied by bill, Senate, No.
2045) of Michael O.
Moore for legislation to establish a college tuition tax deduction.

Limits and Unknowns

This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

2026-07-02 House
Bill reported favorably by committee and referred to the committee on House Ways and Means
2026-04-01 Senate
Reporting date extended to Thursday June 25, 2026
2025-08-27 Joint
Hearing scheduled for 09/09/2025 from 10:00 AM-1:00 PM in Gardner Auditorium
2025-02-27 Senate
Referred to the committee on Revenue
2025-02-27 House
House concurred

Official Summary Text

An Act establishing a college tuition tax deduction
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.
Status:
Referred to House Committee on Ways and Means

Current Bill Text

Read the full stored bill text

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Bill S.2045

Subsection (a) of part B of section 3 of chapter 62 of the General Laws, as appearing in the 2022 Official Edition, is hereby amended by inserting after clause (20) the following clause:-

“(21) An amount equal to 50 per cent of the cost of tuition payments made by the taxpayer to a public institution of higher education, as defined by section 5 of chapter 15A, in which the taxpayer or a dependent of said taxpayer is enrolled, less any scholarships, grants or financial aid received. No deduction shall be allowed under this subparagraph if a deduction is claimed under subparagraph (11).”

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