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MA S2054
Bill
Status
Introduced
2/27/2025
Primary Sponsor
Patrick O'Connor
Click for details
AI Summary
- Allows elementary and secondary school teachers to deduct certain out-of-pocket classroom supply expenses from their Massachusetts state taxes, mirroring the federal educator expense deduction under IRC Section 62(a)(2)(D)
- Amends Chapter 62 of the General Laws by adding a new deduction category for qualifying teacher expenses
- Prevents double-dipping by excluding amounts already deducted under another existing provision (subparagraph 7)
- Takes effect for tax years beginning on or after January 1, 2026
- Sponsored by Senator Patrick M. O'Connor (First Plymouth and Norfolk); similar legislation was filed in the 2023-2024 session as Senate No. 1910
Legislative Description
Establishing a tax credit for teachers purchasing supplies
Last Action
Hearing rescheduled to 09/16/2025 from 10:30 AM-12:30 PM in A-1 and Virtual Hearing updated to New End Time
9/16/2025
Committee Referrals
Revenue2/27/2025
Full Bill Text
No bill text available