Massachusetts 2023-2024 Regular Session

Massachusetts House Bill H2727

Introduced
2/16/23  
Refer
2/16/23  

Caption

Encouraging home ownership by establishing a first time home buyers savings account

Impact

The proposed legislation, set to become effective on January 1, 2024, introduces significant amendments to Chapter 62 of the General Laws of Massachusetts. It defines several key terms including 'first-time homebuyer,' 'eligible costs,' and 'allowable closing costs' among others. If passed, the bill would create a structured mechanism for encouraging savings among prospective homeowners while also offering them the financial relief associated with tax deductions on contributions. This could potentially increase the number of residents who can afford to purchase homes, addressing the ongoing housing affordability crisis in the state.

Summary

House Bill 2727 seeks to foster home ownership in Massachusetts by establishing a first-time home buyers savings account. This initiative allows individuals to create special savings accounts aimed at accumulating funds for the purchase of their first single-family residence. By designating these accounts on their state income tax returns, individuals can also benefit from a tax deduction on the contributions made to these accounts, which is capped at $5,000 for individuals and $10,000 for joint filers. The funds within the account can be used for down payments and allowable closing costs associated with the home purchase.

Contention

While the bill is expected to facilitate home ownership, there are potential points of contention concerning its long-term effectiveness and inclusivity. Critics may argue that the bill primarily benefits individuals with stable incomes who can afford to save for a home, thus excluding lower-income residents. Furthermore, concerns may arise regarding whether the tax deductions provided would adequately incentivize savings, especially in a market where housing prices continue to escalate. Overall, the success of H2727 will depend on its implementation and broader economic factors influencing the housing market.

Companion Bills

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