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MA S2024

Bill

Status

Introduced

2/27/2025

Primary Sponsor

Edward Kennedy

Click for details

Origin

Senate

194th General Court

AI Summary

  • Creates a state income tax deduction of up to $2,000 for Massachusetts residents who receive student loan repayment assistance from their employer
  • Allows business corporations to deduct principal payments made on employees' education debts when calculating net income subject to corporate tax, capped at $2,000 per employee
  • Amends Chapter 62 (individual income tax) and Chapter 63 (corporate excise tax) of the Massachusetts General Laws
  • Applies only to employees who are residents of the Commonwealth
  • Similar legislation was filed in the previous legislative session (Senate No. 1851 of 2023-2024)

Legislative Description

Encouraging employer student loan repayment

Last Action

Hearing rescheduled to 10/03/2025 from 10:00 AM-12:35 PM in Gardner Auditorium Hearing updated to New End Time

10/3/2025

Committee Referrals

Revenue2/27/2025

Full Bill Text

No bill text available