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H 3228

An Act relative to tuition tax credit

194th Legislature (2025-2026) Introduced by John Rogers

Massachusetts proposes a state income tax credit for qualified tuition expenses, reducing taxes owed by eligible families while reducing state revenue.

Accompanied a study order, see H5237
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Bill Summary · H 3228

Legislative bill overview

H 3228 proposes to establish a tuition tax credit in Massachusetts, allowing taxpayers to claim a credit against their state income tax liability for qualified education expenses. The bill creates a mechanism to reduce tax burden for families paying for tuition at eligible educational institutions.

Why is this important

Education costs represent a significant financial burden for Massachusetts families, and tax credits can make higher education more affordable by directly reducing what families owe in state taxes. This policy approach competes with other education funding mechanisms like direct subsidies, grants, or tuition regulation, each with different distributional effects across income levels.

Potential points of contention

  • Income targeting and equity: Tax credits benefit those with sufficient tax liability; lower-income families may receive limited benefit if they owe little or no state tax, potentially widening education access gaps
  • Revenue impact: The state must account for foregone tax revenue; the fiscal cost depends on credit size, eligibility scope, and uptake rates, raising questions about budget priorities
  • Scope definition: Key details remain unclear—which institutions qualify (public, private, in-state only?), what expenses count (tuition only or room/board?), income limits, and credit amount will significantly affect program reach and cost

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

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