Bill > S1606

This bill proposes to amend existing Massachusetts General Laws to provide tax relief for families with children attending public schools. Specifically, it introduces two new tax credits for taxpayers who have pupils enrolled in public schools: one credit for fifty percent, up to a maximum of $500, of net expenditures for student transportation fees as defined by Section 68 of Chapter 71, and another credit for fifty percent, also up to a maximum of $500, of net expenditures for fees related to school-authorized activities as defined by Section 47 of Chapter 71. Additionally, the bill proposes to exempt the sales of children's books from sales tax under Chapter 64H of the General Laws.