Bill > H3295

This bill proposes to establish a college tuition tax deduction for taxpayers in Massachusetts, allowing them to deduct 50% of tuition payments made to public institutions of higher education for themselves or their dependents, after subtracting any scholarships or grants received. This deduction would be available for tuition paid to institutions defined by section 5 of chapter 15A of the General Laws, which generally refers to state-funded colleges and universities. Importantly, taxpayers cannot claim this new deduction if they are already claiming a deduction under subparagraph (11) of the relevant tax law, which likely refers to an existing deduction for educational expenses.