1. Title and exact reference of the project: "Pétition pour que les taxes des hautes écoles et de l'université soient déductibles des impôts pour les étudiants et leurs parents résidant dans le canton de Genève" (Grand Conseil de la République et canton de Genève, P 2245, deposited on March 17, 2025)

2. Objective principal: The objective of this document is to propose that university and high school taxes be deductible from taxes for students and their parents residing in the canton of Geneva.

3. Proposed modifications and scope: The proposed modification is to make educational costs (university and high school taxes) tax-deductible for all students living in the canton of Geneva, as well as for parents who pay these expenses.

4. Discussions or expressed views in the document: No specific majority/minority discussion or opinion is mentioned in the provided extracts.

5. Implications principal: The main implications of this proposed law are to alleviate financial burden on students and their families by making educational costs tax-deductible, thereby potentially improving access to education for a wider range of socio-economic groups.