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H 4325

An Act to grant state income tax exemption for school fees and charges

194th Legislature (2025-2026) Introduced by Colleen Garry

Bill H 4325 allows Massachusetts families to deduct school-related fees from state income taxes, easing financial burdens and promoting student participation in programs.

Accompanied a study order, see H5313
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Bill Summary · H 4325

Summary of Bill H 4325: An Act to Grant State Income Tax Exemption for School Fees and Charges

Purpose and Intent

Bill H 4325 aims to provide financial relief to families by allowing state income tax deductions for certain school-related fees and charges. The primary intent is to alleviate the financial burden associated with transportation and participation in various school programs for students attending public schools in Massachusetts.

Key Provisions

The bill proposes an amendment to Section 3 of Chapter 62 of the General Laws of Massachusetts, introducing a new subsection that allows taxpayers to deduct specific fees from their Part B income. The key provisions include:

  • Tax Deduction Eligibility: Taxpayers may deduct fees paid to municipalities or public school districts for:
    • Transportation of students to and from public schools.
    • Participation in athletic, academic, enrichment, or student activity programs at public schools.

This change is designed to make education-related expenses more manageable for families by reducing their taxable income.

Affected Parties

The bill primarily affects:
- Families with School-Aged Children: Parents and guardians of students attending public schools will benefit from the tax deductions, potentially leading to significant savings.
- Public School Districts: These districts may see changes in how fees are structured or collected, as the bill encourages participation in school programs by making them more financially accessible.

Procedural Aspects

  • Introduced: March 27, 2025
  • Hearing Scheduled: A public hearing is set for November 18, 2025, from 10:00 AM to 1:00 PM in Room A-1, where stakeholders can provide input on the bill.
  • Legislative Progress:
    • The bill was referred to the committee on House Rules upon introduction.
    • It was subsequently reported and referred to the committee on Revenue.
    • On July 24, 2025, the Senate concurred with the bill's provisions.

Related Legislation

This bill is related to House Docket No. 4406, which it replaces. It also follows similar legislative efforts from the previous session (House No. 2808 of 2023-2024) aimed at addressing school fee deductions.

Conclusion

Bill H 4325 represents a significant step towards easing the financial pressures on families with children in public schools by allowing deductions for essential school-related expenses. If enacted, it could enhance participation in school programs and improve access to educational resources for students across Massachusetts.

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

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