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.
SECTION 1. Paragraph (a) of part B of section 3 of chapter 62 of the General Laws, as appearing in the 2010 Official Edition, is hereby amended by adding the following subparagraph:- (16) An amount as described in section 62(a)(2)(D) of the Code for certain expenses of elementary and secondary school teachers, only to the extent the amount is not otherwise deducted under subparagraph (7). SECTION 2. Section 1 shall be effective for tax years beginning on or after January 1, 2026.
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