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H 3010

Cure Act

2025-2026 Regular Session Introduced by Tommy Pope

Excludes Segal AmeriCorps Education Award from MA taxable income, increasing after-tax value for alumni and aligning state tax treatment with the federal program.

Referred to Committee on Judiciary
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Bill Summary · H 3010

Summary — H.3010 (Cure Act) — Segal AmeriCorps Education Award income exclusion

Status: Introduced (House); referred to Committee on Judiciary (also referenced to Revenue in activity log)
Primary sponsor: Rep. James C. Arena-DeRosa (8th Middlesex)
Introduced: January 14, 2025 (docketed Jan 15, 2025); effective date in bill: 180 days after enactment

Main purpose

To exclude from Massachusetts state taxable income any amounts received as the Segal AmeriCorps Education Award (the federal education award available to individuals who complete a term of service in AmeriCorps). The exemption would align state tax treatment with the federal program’s purpose of supporting education and loan repayment for AmeriCorps alumni.

Key provisions

  • Amends Chapter 62, Section 3, Subsection B, paragraph (a) of the Massachusetts General Laws by inserting a new subparagraph (21) that explicitly excludes “any amount received as part of the Segal AmeriCorps Education Award” (as defined in subtitle D of title I of the National and Community Service Act of 1990) from Massachusetts taxable income.
  • The bill text explains eligible uses of the federal education award: paying education costs at eligible institutions (including technical schools), financing educational training, or repaying qualified student loans, as determined by the federal government.
  • Effective date: the law would take effect 180 days after enactment.

Who would be affected

  • Primary beneficiaries: Massachusetts residents (or taxpayers) who receive the Segal AmeriCorps Education Award after completing AmeriCorps service — they would not report this award as Massachusetts taxable income.
  • Secondary effects: state revenue authorities (Department of Revenue) because the exclusion could reduce state income tax receipts from affected taxpayers; institutions and lenders receiving payments via the award would be indirectly affected only to the extent recipients’ net tax liability changes.

Potential fiscal and policy impacts

  • Revenue: The state may experience some revenue loss equal to the aggregate taxable portion of Segal AmeriCorps awards previously included in state income tax bases. The bill contains no appropriation or fiscal estimate.
  • Policy: The change would increase the after-tax value of the federal award for recipients, potentially making AmeriCorps service more attractive to Massachusetts residents and easing educational debt/education costs for alumni.
  • Administrative: Minimal implementation changes — the Department of Revenue would need to update instructions and forms to reflect the exclusion.

Legislative status and timeline (from provided activity)

  • Prefiled: 12/05/2024 (docketed as House No. 2030 / H.3010 filed 1/15/2025)
  • Introduced / read first time: 01/14/2025
  • Referred: Committee on Judiciary (document also lists referrals to Revenue)
  • Additional actions: entries indicate hearings scheduled/rescheduled for 11/18/2025 (multiple room/virtual updates) and notes of “Senate concurred” dated 02/27/2025 (logs contain duplicate entries). As of the latest record provided, the bill remains in committee.

Note about appended material in the file

The submission also includes a separate, unrelated “Cure Act” draft (appearing to be South Carolina legislation) establishing a multistate Cure Compact and a Cure Compact Commission to review and award prizes for cures of certain diseases. That text is distinct in scope and jurisdiction from Massachusetts H.3010 (which solely addresses state income tax treatment of the Segal AmeriCorps Education Award). The compact language appears to be a different bill and should be treated separately.

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

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