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H 3228

Voir Dire

2025-2026 Regular Session Introduced by Gil Gatch

Massachusetts: creates a state income tax credit for qualified tuition and fees worth up to 20% with a $5,000 annual cap and seven-year carryforward.

Referred to Committee on Judiciary
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Bill Summary · H 3228

Bill summary — H 3228

Note: The official materials for H 3228 provided here contain two distinct and inconsistent texts. One is a Massachusetts amendment establishing a tuition tax credit; the other is a South Carolina statutory amendment governing jury voir dire and panel drawing. The legislative metadata (sponsors, committees, and dates) mostly tracks a Massachusetts House filing by Rep. John H. Rogers. Below I summarize both contained texts, identify who would be affected, and list the procedural actions recorded. Where materials conflict, readers should consult the official legislative clerk for authoritative text.

Overview / Purpose

  • Tuition tax credit (Massachusetts text): Creates a state income tax credit for qualified higher‑education tuition and fees to reduce taxpayer liability and help offset college costs.
  • Voir dire / jury selection (South Carolina text): Revises jury selection procedures to (1) permit attorney‑conducted oral and direct voir dire within limits set by the trial judge; (2) make the number of jurors drawn discretionary with the trial judge; and (3) remove a fixed requirement that panels be made up of twenty jurors.

Key provisions

A. Tuition tax credit (Massachusetts — Chapter 62 amendment)

  • Allows a credit against state income tax equal to up to 20% of the cost of “qualified tuition and fees” for higher education incurred in the taxable year.
  • Annual credit cap: $5,000 per tax year.
  • Any excess credit (beyond tax liability in the year incurred) may be carried forward and applied over the following seven tax years.
  • Credit is allowed in the taxable year the expenses are incurred.

B. Voir dire and jury panel drawing (South Carolina — S.C. Code amendments)

  • Attorneys may conduct voir dire by oral, direct questioning after: (1) preliminary oath; (2) swearing in of panel; and (3) a short, non‑argumentative statement by judge.
  • Scope of voir dire is controlled by trial judge; purpose limited to uncovering bias or inclinations.
  • Parties proposing oral voir dire questions must exchange written questions at least seven days before jury selection; objections ruled by judge.
  • Time limits: Each party allotted up to 30 minutes to ask questions (judge may allocate time among multiple parties and may extend time upon motion, considering trial complexity, damages, number of parties, etc.).
  • Certain topics restricted or prohibited without showing relevance (e.g., political views, religious beliefs); other question types expressly prohibited (e.g., committing juror to outcome, argumentative questions, asking about prior juror votes).
  • The trial judge determines how many jurors will be drawn for voir dire/panel (removes automatic “twenty” requirement in some sections).
  • After voir dire and challenges for cause, parties exercise peremptory challenges in alternating sequence until exhausted; remaining jurors impaneled.
  • Effective date (SC text): upon approval by the Governor.

Who is affected

  • Massachusetts taxpayers and students (or those paying qualified higher‑education tuition/fees): potential reduction in state income tax liability up to the stated caps and carryover rules.
  • Trial lawyers, litigants, jurors, and trial judges (South Carolina): changes in how juries are selected and how voir dire is conducted, potentially altering trial strategy and courtroom procedure.

Procedural / timeline details (as provided)

  • Prefiled: 12/05/2024
  • Introduced/read first time: 01/14/2025 (also appears as 02/27/2025 in some metadata)
  • Referred to Committee on Judiciary (multiple entries) and to Committee on Revenue (02/27/2025)
  • Senate concurred: 02/27/2025 (per provided log)
  • Hearing scheduled: 09/09/2025, 10:00 AM–1:00 PM, Gardner Auditorium
  • Related bill: HD 3819 (listed as replacement)

Potential impacts and considerations

  • Tuition credit: could reduce net cost of higher education for eligible taxpayers; fiscal impact on state revenue depends on uptake, definition of “qualified” expenses, and taxpayer incomes — the text does not specify income phaseouts or residency/student eligibility details.
  • Voir dire changes: greater attorney participation and judge discretion may increase efficiency or fairness in jury selection but could also lengthen pretrial time if extended voir dire is permitted; restrictions on certain topics aim to protect juror privacy and impartiality but raise questions about what will be deemed “relevant” by judges.

Notes / discrepancies

  • The file conflates two separate policy areas and appears to mix Massachusetts and South Carolina statutory texts. Confirm the intended jurisdiction and final bill text with the legislative clerk or official bill repository before citing or relying on this summary.

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

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