Shown verbatim: the complete text as captured from the official source posted by the Massachusetts General Court, fetched 2026-07-15. Nothing is edited or removed. The official bill page.
Subsection (a) of part B of section 3 of chapter 62 of the General Laws, as appearing in the 2022 Official Edition, is hereby amended by inserting after clause (20) the following clause:- “(21) An amount equal to 50 per cent of the cost of tuition payments made by the taxpayer to a public institution of higher education, as defined by section 5 of chapter 15A, in which the taxpayer or a dependent of said taxpayer is enrolled, less any scholarships, grants or financial aid received. No deduction shall be allowed under this subparagraph if a deduction is claimed under subparagraph (11).”
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