Origin: A deduction is allowed for tuition payments made by taxpayers, for themselves or their dependents, for programs that would lead to a degree or certificate from a two or four-year college. The deduction is equal to the amount by which the net tuition payments exceed 25% of the filer's Massachusetts adjusted gross income.
Origin: IRC § 222; M.G.L. c. 62, § 3B(a)(11)
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2022
FY2023
FY2024
FY2025
FY2026
Personal Income Tax
Deductions from Adjusted Gross Income
1.414
Tuition Deduction
A deduction is allowed for tuition payments made by taxpayers, for themselves or their dependents, for programs that would lead to a degree or certificate from a two or four-year college. The deduction is equal to the amount by which the net tuition payments exceed 25% of the filer's Massachusetts adjusted gross income.
<a href="https://www.law.cornell.edu/uscode/text/26/222" target="_blank">IRC § 222</a>; M.G.L. <a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter62/Section3b" target="_blank">c. 62, § 3B(a)(11)</a>
17.4
17.5
17.5
17.6
17.7
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