Bill
H 3150
Massachusetts H3150 broadens 529 college-savings deductions to include plans established by any 529-authority, expanding eligibility beyond state programs.
Note on source material
- The provided file appears to contain text from two different measures conflated into a single docket: (A) a Massachusetts House bill titled “An Act relative to expanding 529 deductions” (House No. 3150 / House Docket No. 3804), and (B) a South Carolina draft adding a new §56‑7‑90 restricting custodial arrests for certain traffic offenses. The docket metadata lists actions in 2024–2025 (prefiled, introduced, committee referrals, and scheduled hearings). Because the text is mixed, the summary below treats each measure separately and flags procedural details that appear inconsistent. Please verify which jurisdiction/text you want if only one applies.
Purpose and intent
- To broaden the scope of state income tax deductions related to college savings (Section 529) plans by changing statutory language that limits deductible plans to those “established by the commonwealth or an instrumentality or authority of the commonwealth.”
Key provision
- Amends subparagraph (19) of paragraph (a) of section 3 of chapter 62 (Massachusetts General Laws) by striking the phrase “established by the commonwealth or an instrumentality or authority of the commonwealth” and replacing it with “established by the commonwealth or any authority authorized under U.S.C. 529.”
Effect / who is affected
- Taxpayers who claim Massachusetts deductions for contributions to 529 college savings plans.
- Under the change, contributions to 529 plans “established … by any authority authorized under U.S.C. 529” (i.e., plans established by other states or qualified 529 program authorities) would qualify for the Massachusetts deduction in addition to in‑state plans.
- Potential fiscal impact: may increase the number of out‑of‑state or third‑party 529 plans eligible for Massachusetts deductions, which could modestly reduce state tax revenue (no dollar amounts specified in bill text).
Procedural/timeline notes
- Docket information shows prefiled Dec 5, 2024; introduced/read Jan 14, 2025; referred to Revenue Committee (Feb 27, 2025). A hearing was scheduled for Nov 18, 2025. Confirm current committee action or amendments with the Massachusetts Legislature.
Purpose and intent
- To prohibit custodial arrest for persons charged with certain non‑alcohol/non‑drug traffic offenses that are handled by issuance of a uniform traffic ticket.
Key provision
- Adds §56‑7‑90 to Chapter 7, Title 56 of the South Carolina Code: “A person may not be placed under custodial arrest when he is charged with a traffic offense which does not involve the unlawful use of alcohol or any other substance for which a uniform traffic ticket is issued.”
Effect / who is affected
- Drivers cited for traffic offenses that are ticketed (examples: moving violations not involving impairment) would generally be ineligible for custodial arrest under this provision.
- Law enforcement agencies and officers: would need to adjust arrest and citation practices; reduce arrests, jail bookings, and related administrative burdens for routine traffic infractions.
- Courts and corrections: may see fewer custodial cases stemming from ticketable traffic offenses.
- Exceptions: the ban does not apply to offenses involving unlawful use of alcohol or other substances (i.e., DUI/OWI and similar offenses remain subject to custodial arrest).
Procedural/timeline notes
- Draft states the act “takes effect upon approval by the Governor.” The text shows dates 12/05/2024 and a standard enactment clause. Confirm current status with the South Carolina General Assembly (the provided file shows this as a draft/standalone bill text).
Compiled from official sources — confirm details with the bill’s official record.
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