Massachusetts S1984: An Act establishing an empowerment scholarship tax credit to expand educational opportunities

What the bill says

From the introduced text, February 27, 2025:

SECTION 1. Section 6 of chapter 62 of the General Laws, as appearing in the 2022 Official Edition, is hereby amended by inserting after paragraph (cc) (1) the following new subsection:- (dd) (1) A taxpayer making a qualified donation to a qualified scholarship program offered to qualifying students to an accredited Massachusetts tuition-based school providing elementary and/or secondary education, shall be allowed a refundable credit against the taxes imposed by this chapter. (2) As used in this subsection, the following words have the following meanings:- “Qualified donation”, a monetary donation to a “qualified scholarship program”. “Qualified scholarship program”, a means-tested scholarship program offered and maintained by any Massachusetts accredited tuition-based school providing elementary and/or secondary education. “Qualifying students”, students residing in the Commonwealth of Massachusetts who would otherwise be accepted to any of the afore-referenced tuition-based schools but for the inability to afford tuition, fees and related education expenses, specifically only students whose household income levels do not exceed a specified amount or who are in foster care or out-of-home care. “Accredited Massachusetts tuition-based school providing elementary and/or secondary education”, any elementary, middle or high school located in the Commonwealth of Massachusetts which has any nationally- or state-recognized accreditation and which maintains a means-based scholarship program for students who would otherwise be accepted to the school but for the inability …

Read the full official text

Sponsors

• Ryan Fattman (R, Worcester and Hampden) · primary sponsor
• Tarr, Andrew (D, 5th Essex)

Latest actions

1. July 23, 2026: Accompanied a study order, see H5596
2. April 1, 2026: Reporting date extended to Thursday June 25, 2026
3. September 16, 2025: Hearing rescheduled to 09/16/2025 from 10:30 AM-12:30 PM in A-1 and Virtual<br> <span style="color: blue; font-style: italic;">Hearing updated to New End Time</span>
4. September 5, 2025: Hearing scheduled for 09/16/2025 from 10:30 AM-01:00 PM in A-1
5. February 27, 2025: House concurred
6. February 27, 2025: Referred to the committee on Revenue

Common questions

What is S1984?

S1984 is a bill in the Massachusetts Legislature (194th General Court): An Act establishing an empowerment scholarship tax credit to expand educational opportunities.

What is the status of S1984?

Failed as of July 23, 2026. Latest action: Accompanied a study order, see H5596 (July 23, 2026).

Who sponsored S1984?

Ryan Fattman (R, Worcester and Hampden), with 1 co-sponsor.

Where is the official record for S1984?

On the Massachusetts Legislature website: https://malegislature.gov/Bills/194/S1984