WeVote
Log In

Bill

Bill

S 2054

Relates to the fingerprinting of prospective child day care employees and sharing fingerprint results

2025 Regular Session Introduced by Lea Webb

The bill adds a Massachusetts state tax subtraction for teacher out-of-pocket expenses aligned with the federal deduction, starting in 2026.

REFERRED TO CHILDREN AND FAMILIES
0
WeVote Research Nonpartisan
Bill Summary · S 2054

Summary — S. 2054 (2025): “An Act establishing a tax credit for teachers purchasing supplies”

Note up front: the bill materials provided contain inconsistent metadata (titles, sponsors, and committee actions conflict). This summary focuses on the operative bill text as filed (Senate No. 2054), and flags discrepancies where relevant.

Purpose

The bill seeks to provide Massachusetts tax relief for K–12 teachers’ out‑of‑pocket classroom expenses by adding a state tax subtraction/deduction tied to the federal teacher expense provision. The filed title describes a “tax credit,” but the text amends Massachusetts income tax law to permit an amount described under the Internal Revenue Code to be subtracted from state taxable income.

Key provisions

  • Amends part B of section 3 of chapter 62 of the Massachusetts General Laws by adding a new subparagraph (16).
  • Subparagraph (16) allows “an amount as described in section 62(a)(2)(D) of the Code for certain expenses of elementary and secondary school teachers,” but only to the extent the amount is not already deducted under existing state subparagraph (7).
    • In practice, this conforms state treatment to the federal provision for teacher expenses (the federal provision referenced is the teacher/educator above‑the‑line deduction provision).
  • Effective date: applies to tax years beginning on or after January 1, 2026.

Who is affected

  • Elementary and secondary school teachers in Massachusetts who incur qualifying out‑of‑pocket expenses for classroom supplies, materials, and similar educator expenses.
  • Individual taxpayers who claim the specified teacher expense amount on their federal return and seek the corresponding state subtraction (to the extent not already excluded).
  • State revenue/Department of Revenue for implementation and processing.

Fiscal and administrative impact

  • Would reduce Massachusetts taxable income for eligible teachers in affected tax years, thereby reducing individual state income tax liabilities.
  • The bill text does not include a fiscal estimate; state revenue loss would depend on number of teachers claiming the subtraction and average amounts claimed.
  • Administrative tasks: DOR would need to ensure state tax forms and instructions reflect the new subtraction and any interplay with existing subparagraph (7).

Legislative status and timeline

  • Operative text filed as Senate Docket No. 394 / Senate No. 2054 (filed Jan 13, 2025).
  • Text includes an express effective date for tax years beginning on or after Jan 1, 2026.
  • Record shows multiple committee referrals and scheduled hearings (entries refer to Children and Families, Revenue, and other procedural steps); the legislative-history entries in the provided materials are inconsistent. Confirm current referral/hearing status with the official legislative docket for the most up‑to‑date procedural posture.

Notes / discrepancies

  • The printed title and preamble call this “An Act establishing a tax credit for teachers purchasing supplies,” but the statutory language adds a subtraction/deduction tied to an IRC provision rather than creating a named refundable or nonrefundable tax credit. This distinction affects taxpayer benefit mechanics (credits reduce tax liability dollar‑for‑dollar; deductions reduce taxable income).
  • Sponsor and committee metadata in the provided package (e.g., names, committees, dates) appear inconsistent with the filed bill text; use the official legislative website to reconcile current sponsors and committee assignments.

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

Sign in to ask a question.