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Bill

S 2045

An Act establishing a college tuition tax deduction

194th Legislature (2025-2026) Introduced by Mike Moore

Massachusetts bill creates state income tax deduction for college tuition costs, reducing tax burden primarily for higher-income families paying for higher education.

Bill reported favorably by committee and referred to the committee on House Ways and Means
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Bill Summary · S 2045

Legislative bill overview

S 2045 establishes a tax deduction for college tuition expenses in Massachusetts, allowing taxpayers to deduct qualifying higher education costs from their state income taxes. The bill was referred to the Revenue Committee in February 2025 and has a hearing scheduled for September 2025 to examine its fiscal and policy implications.

Why is this important

College affordability remains a significant burden for Massachusetts families, and tax deductions can reduce the effective cost of higher education. However, the deduction's value depends entirely on a taxpayer's income level—those with higher incomes benefit more from deductions, while low-income families who owe little or no state income tax may receive no benefit, potentially widening educational equity gaps.

Potential points of contention

  • Revenue impact and budget trade-offs: The deduction reduces state tax revenue; critics may question whether Massachusetts can afford foregone revenue, and whether those funds could be better spent on direct aid or tuition assistance programs
  • Regressive structure: Tax deductions primarily benefit higher-income households that can afford to pay tuition upfront and utilize deductions, while low-income families may see no tax benefit
  • Definition and scope: Disputes may arise over which institutions and expenses qualify (in-state vs. out-of-state, public vs. private, graduate programs, fees, room and board), affecting the deduction's breadth and cost

Compiled from official sources — confirm details with the bill’s official record.

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