Opinion of the Justices to the Senate

To the Honorable the Senate of the Commonwealth of Massachusetts:

The Justices of the Supreme Judicial Court respectfully submit this answer to the question set forth in an order adopted by the Senate on May 28, 1987, and transmitted to the Justices on June 2, 1987.1 The order recites that there is pending before *1202the General Court a bill, Senate No. 1893, entitled, “An Act providing a tax deduction for certain educational expenses.” The order further recites that the bill, if enacted into law, would provide tax deductions for certain educational expenses incurred in attending public or…