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MA S2051

Bill

Status

Introduced

2/27/2025

Primary Sponsor

Patrick O'Connor

Click for details

Origin

Senate

194th General Court

AI Summary

  • Creates a new Massachusetts state income tax deduction for tuition paid to private occupational schools (trade schools) when costs exceed 25% of the taxpayer's adjusted gross income, after subtracting scholarships, grants, and financial aid
  • Expands the existing education loan interest deduction to include loans for private occupational schools, in addition to two-year and four-year colleges
  • Limits eligibility for the tuition deduction to Massachusetts residents only; nonresidents cannot claim the deduction
  • Applies to tuition paid for the taxpayer or their dependents enrolled in qualifying programs
  • Similar legislation was filed in the previous 2023-2024 legislative session as Senate No. 1916

Legislative Description

Relative to the accessibility and affordability of trade school education

Last Action

Hearing scheduled for 09/09/2025 from 10:00 AM-1:00 PM in Gardner Auditorium

8/27/2025

Committee Referrals

Revenue2/27/2025

Full Bill Text

No bill text available