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SD 123

An Act establishing a college tuition tax deduction

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

Massachusetts bill proposes income tax deduction for college tuition costs to reduce education expenses for resident taxpayers.

House concurred
0
WeVote Research Nonpartisan
Bill Summary · SD 123

Legislative bill overview

SD 123 would establish a tax deduction for Massachusetts residents who pay college tuition expenses. The deduction would reduce taxable income for eligible taxpayers who incur higher education costs. This aims to make college more financially accessible by lowering the tax burden on families investing in education.

Why is this important

College tuition represents a significant financial burden for many Massachusetts families, and tax deductions can meaningfully reduce out-of-pocket education costs. This policy could influence enrollment rates and college affordability decisions, particularly for middle-income households. The bill's design will determine who benefits most—whether it favors lower-income families or concentrates benefits among higher earners.

Potential points of contention

  • Fiscal impact and state revenue: The deduction reduces state tax revenue; critics may argue these funds should support direct aid programs or that the state cannot afford the revenue loss
  • Equity concerns: Tax deductions primarily benefit those with sufficient income tax liability to use them; lower-income families with little or no tax obligation may gain minimal benefit
  • Scope definition: The bill's details (which institutions qualify, income limits, maximum deduction amounts, types of expenses covered) will significantly affect cost and who benefits, but these specifics are not yet public

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

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