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| 2 | 2 | | HOUSE DOCKET, NO. 1513 FILED ON: 1/18/2023 |
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| 3 | 3 | | HOUSE . . . . . . . . . . . . . . . No. 2750 |
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| 4 | 4 | | The Commonwealth of Massachusetts |
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| 5 | 5 | | _________________ |
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| 6 | 6 | | PRESENTED BY: |
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| 7 | 7 | | Rob Consalvo and Kate Lipper-Garabedian |
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| 8 | 8 | | _________________ |
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| 9 | 9 | | To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General |
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| 10 | 10 | | Court assembled: |
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| 11 | 11 | | The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill: |
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| 12 | 12 | | An Act updating and expanding the renter’s income tax deduction. |
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| 13 | 13 | | _______________ |
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| 14 | 14 | | PETITION OF: |
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| 15 | 15 | | NAME:DISTRICT/ADDRESS :DATE ADDED:Rob Consalvo14th Suffolk1/18/2023Kate Lipper-Garabedian32nd Middlesex1/18/2023Carol A. Doherty3rd Bristol2/8/2023Rodney M. Elliott16th Middlesex2/8/2023Jennifer Balinsky Armini8th Essex2/8/2023Steven Ultrino33rd Middlesex2/8/2023James K. Hawkins2nd Bristol2/8/2023James B. EldridgeMiddlesex and Worcester2/28/2023 1 of 2 |
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| 16 | 16 | | HOUSE DOCKET, NO. 1513 FILED ON: 1/18/2023 |
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| 17 | 17 | | HOUSE . . . . . . . . . . . . . . . No. 2750 |
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| 18 | 18 | | By Representatives Consalvo of Boston and Lipper-Garabedian of Melrose, a petition |
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| 19 | 19 | | (accompanied by bill, House, No. 2750) of Rob Consalvo, Kate Lipper-Garabedian and others |
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| 20 | 20 | | relative to the income tax deduction for renters. Revenue. |
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| 21 | 21 | | [SIMILAR MATTER FILED IN PREVIOUS SESSION |
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| 22 | 22 | | SEE HOUSE, NO. 4306 OF 2021-2022.] |
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| 23 | 23 | | The Commonwealth of Massachusetts |
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| 24 | 24 | | _______________ |
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| 25 | 25 | | In the One Hundred and Ninety-Third General Court |
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| 26 | 26 | | (2023-2024) |
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| 27 | 27 | | _______________ |
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| 28 | 28 | | An Act updating and expanding the renter’s income tax deduction. |
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| 29 | 29 | | Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority |
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| 30 | 30 | | of the same, as follows: |
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| 31 | 31 | | 1 SECTION 1. Subparagraph (9) of paragraph (a) of part B of section 3 of chapter 62 of the |
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| 32 | 32 | | 2General Laws, as appearing in the 2018 Official Edition, is hereby amended by striking out the |
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| 33 | 33 | | 3figure “$3,000”, in line 109, and inserting in place thereof the following figure:- $6,000. |
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| 34 | 34 | | 4 SECTION 2. Section 6 of said chapter 62, as amended by section 57 of chapter 358 of the |
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| 35 | 35 | | 5acts of 2020, is hereby amended by adding the following subsection:- |
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| 36 | 36 | | 6 (x) a taxpayer who pays rent for their principal place of residence and such residence is |
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| 37 | 37 | | 7located in the commonwealth shall be allowed a credit against the taxes imposed by the chapter |
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| 38 | 38 | | 8if the taxpayer’s Part B adjusted gross income is not more than $50,000. The credit shall be an |
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| 39 | 39 | | 9amount equal to 5 per cent of 50 per cent of the total rent paid by the taxpayer in excess of 2 of 2 |
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| 40 | 40 | | 10$12,000; provided, however, that the credit shall not exceed $200 for a single person, spouse or a |
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| 41 | 41 | | 11person that qualifies as head of household under section 2(b) of the Code. |
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