SENATE, No. 1696

By Mr. Baddour, a petition (accompanied by bill, Senate, No. 1696) of Steven A. Baddour, David P. Linsky, Brian S. Dempsey for legislation to create an income tax deduction for school fees. Revenue.
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The Commonwealth of Massachusetts

Seal of the Commonwealth of Massachusetts

In the Year Two Thousand and Seven.

AN ACT to create an income tax deduction for school fees

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:

SECTION 1.   Section 3 of Chapter 62 of the General Laws is hereby amended to add the following new subsection:

B. (a) (14).  In addition to any other deduction from Part B income so-called, a taxpayer may deduct any fee paid to a municipality or public school district for the purpose of transportation for a student to or from a public school, participation by a student in an athletic, academic, enrichment or student activity program at a public school.  The Commissioner of Revenue is authorized to promulgate regulations under this sub-section.