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HD 4406

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

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

Massachusetts HB 4406 adds a Part B income tax deduction for fees paid to public schools or districts for student transportation and activity program costs.

Reported, referred to the committee on Joint Rules, reported, rules suspended and referred to the committee on Revenue
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Bill Summary · HD 4406

Summary: House Bill HD 4406 — An Act to grant state income tax exemption for school fees and charges

Overview

HD 4406 proposes a new Massachusetts personal income tax deduction for certain school-related fees. The bill would add a new deduction to the state income tax code to offset costs associated with transportation to and from public schools and participation in public school athletic, academic, enrichment, or student activity programs.

  • Bill number: HD 4406
  • Official title: An Act to grant state income tax exemption for school fees and charges
  • Introduced: March 27, 2025
  • Current status: Reported; referred to the committee on Joint Rules; rules suspended and referred to the committee on Revenue (as of May 27, 2025). Previously referred to House Rules on March 27, 2025.
  • Sponsor: Rep. Colleen M. Garry (Dracut)

Key Provisions

  • The bill adds a new exemption under Chapter 62, Section 3 of the General Laws:

    • New subsection B.(a)(17): In addition to other deductions from Part B income, a taxpayer may deduct any fee paid to a municipality or public school district for:
    • Transportation for a student to or from a public school
    • Participation by a student in an athletic, academic, enrichment, or student activity program at a public school

  • The language specifies these fees would be deductible as part of the Part B deduction, expanding the avenues for parents/guardians to reduce state income tax liability.

Who is Affected

  • Taxpayers with school-related fees: Families paying transportation fees or program/activities fees to public schools or municipalities/districts could qualify for the new deduction.
  • Public schools and municipalities: Indirectly affected as the policy would shift some cost burden through tax relief to eligible families.

Financial and Policy Implications

  • Taxpayers: Potential reduction in Massachusetts state income tax for families incurring eligible fees.
  • State revenue: The deduction could reduce net state tax collections by the amount of deductions claimed, depending on uptake and the actual fees paid. The bill does not specify a cap or phase-in, so effects depend on individual expenditures and filing behavior.
  • Policy goal: Aligns tax policy with family-related educational costs, particularly for public school transportation and activity participation.

Legislative History and Timeline

  • Introduced: 2025-03-27
  • House action: Referred to House Rules (2025-03-27)
  • Subsequent action: Reported, rules suspended and referred to the committee on Revenue (2025-05-27)
  • Related measures: Similar matter previously filed (House No. 2808 in 2023-2024 session)

Practical Considerations

  • Details not specified in the text (e.g., deduction limits, verification of fees, treatment for multiple children, interaction with other deductions) will be addressed in fiscal notes and during committee review.
  • The bill’s ultimate fiscal impact will depend on the number of taxpayers claiming the deduction and the total eligible fees.

For readers evaluating this bill, the core takeaway is a proposed new Massachusetts deduction under Part B income to offset public-school transportation fees and student activity/program fees.

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

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