S.1983

Promoting student loan repayment

Introduced·2/27/25
Introduced Text

Promotes student loan repayment by allowing businesses to claim a tax credit for assisting employees with student loan payments.

This bill, S1983, introduces a tax credit for businesses in Massachusetts that provide student loan payment assistance to their employees. The credit allows businesses to claim up to $4,500 per qualified employee per tax year against their tax liability. If the credit exceeds the tax due, the excess can be carried over to the next five taxable years. The bill defines "qualified education loan" and "qualified employee" for the purposes of the credit.

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  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Current
Steering, Policy and Scheduling Committee
Next
Committee decision

Sponsors

0
1
R
Democratic CaucusRepublican Caucus

Calendar

Nov 18, 2025

10:00 AM

Joint Committee on Revenue Hearing

Nov 18, 2025

10:00 AM

Joint Committee on Revenue Hearing

History

Jul 15

House

Committee recommended ought NOT to pass and referred to the committee on House Steering, Policy and Scheduling

Apr 1

Senate

Reporting date extended to Thursday June 25, 2026

Nov 18, 2025

Joint

Hearing rescheduled to 11/18/2025 from 10:00 AM-11:00 AM in B-1 and Virtual Hearing updated to New End Time