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HOUSE DOCKET, NO. 1448 FILED ON: 1/18/2023
HOUSE . . . . . . . . . . . . . . . No. 237
The Commonwealth of Massachusetts
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PRESENTED BY:
Jeffrey Rosario Turco and Rob Consalvo
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To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:
The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:
An Act relative to housing production.
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PETITION OF:
NAME:DISTRICT/ADDRESS :DATE ADDED:Jeffrey Rosario Turco19th Suffolk1/18/2023Rob Consalvo14th Suffolk1/18/2023Paul J. Donato35th Middlesex1/30/2023Christopher M. Markey9th Bristol2/1/2023Tackey Chan2nd Norfolk2/1/2023Jessica Ann Giannino16th Suffolk2/8/2023Paul McMurtry11th Norfolk2/10/2023Thomas M. Stanley9th Middlesex2/15/2023 1 of 3
HOUSE DOCKET, NO. 1448 FILED ON: 1/18/2023
HOUSE . . . . . . . . . . . . . . . No. 237
By Representatives Turco of Winthrop and Consalvo of Boston, a petition (accompanied by bill,
House, No. 237) of Jeffrey Rosario Turco, Rob Consalvo and others relative to smart growth
housing production. Community Development and Small Businesses.
The Commonwealth of Massachusetts
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In the One Hundred and Ninety-Third General Court
(2023-2024)
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An Act relative to housing production.
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
of the same, as follows:
1 SECTION 1. Section 9 of Chapter 40R of the Massachusetts General Laws, is hereby
2amended, in Subsection A, by striking out the following figures: $10,000; $75,000; $200,00;
3$350,000 and $600,000, and inserting in place thereof, the following figures:
4 “$25,000”, “$150,000”, “$400,000”, “$700,000” and “$1,200,000”
5 SECTION 2. Section 9 of Chapter 40R of the General Law, is hereby amended, in Lines
619 and 20 of Subsection B, by striking the figure $3,000, and inserting in place thereof, the
7following:’
8 “$50,000”
9 SECTION 3. Section 12 of Chapter 40R of the General Laws is hereby amended by
10inserting in line 3, after the word “review”, the following words:- 2 of 3
11 “, including but not limited to an analysis of the incentive payments, in Section 9, to
12determine that those payments are consistent with housing costs per the Consumer Price Index.”
13 SECTION 4. Subparagraph (9) of paragraph (a) of part B of section 3 of chapter 62 of the
14General Laws, as appearing in the 2018 Official Edition, is hereby amended by striking out the
15figure “$3,000”, in line 109, and inserting in place thereof the following figure:- $6,000.
16 SECTION 5. Section 6 of said chapter 62, as amended by section 57 of chapter 358 of the
17acts of 2020, is hereby amended by adding the following subsection:-
18 (x) a taxpayer who pays rent for their principal place of residence and such residence is
19located in the commonwealth shall be allowed a credit against the taxes imposed by the chapter
20if the taxpayer’s Part B adjusted gross income is not more than $50,000. The credit shall be an
21amount equal to 5 per cent of 50 per cent of the total rent paid by the taxpayer in excess of
22$12,000; provided, however, that the credit shall not exceed $200 for a single person, spouse or a
23person that qualifies as head of household under section 2(b) of the Code.
24 SECTION 6. Section 6 of Chapter 62 of the General Laws is hereby amended by
25inserting after subsection (t) the following subsection:-
26 (u)(1) As used in this subsection, the following words shall have the following meanings:
27 “Qualified residential rental property,” any unsubsidized residential rental property.
28 “Qualified rental unit,” a tenant-occupied unit in a qualified residential property with a
29rent including utilities that does not exceed the High HOME Rent for the jurisdiction as defined
30by the United States Department of Housing and Urban Development (“HUD”). Units rented to
31immediate family members or dependents of the owner are not eligible for the credit. 3 of 3
32 (2) Any Massachusetts resident who is an owner of a qualified residential rental property
33located in the commonwealth who is not a dependent of another taxpayer shall be allowed a
34credit of up to ($6000) for each qualified rental unit. The credit shall be prorated by the number
35of months the qualified unit is rented to a qualified household. Joint owners of a residential
36property shall share any credit available to the property under this subsection in the same
37proportion as their ownership interest.
38 Any taxpayer entitled to this credit for any taxable year, the amount of which exceeds his
39total tax due for the then current taxable year, may carry over the excess amount, as reduced
40from year to year, and apply it to his tax liability for any one or more of the next succeeding
41three taxable years; provided, however, that in no taxable year may the amount of the credit
42allowed exceed the total tax due of the taxpayer for the relevant taxable year.
43 SECTION 7. This act shall take effect for tax years beginning on or after January 1,
442024.
45 SECTION 8. Notwithstanding any other section of the law to the contrary, no later than
4610 years after the date of enactment, the increased incentives, as identified in section 1 and
47section 2, shall revert back to their original figures.