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HOUSE DOCKET, NO. 1513 FILED ON: 1/18/2023
HOUSE . . . . . . . . . . . . . . . No. 2750
The Commonwealth of Massachusetts
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PRESENTED BY:
Rob Consalvo and Kate Lipper-Garabedian
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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 updating and expanding the renter’s income tax deduction.
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PETITION OF:
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
HOUSE DOCKET, NO. 1513 FILED ON: 1/18/2023
HOUSE . . . . . . . . . . . . . . . No. 2750
By Representatives Consalvo of Boston and Lipper-Garabedian of Melrose, a petition
(accompanied by bill, House, No. 2750) of Rob Consalvo, Kate Lipper-Garabedian and others
relative to the income tax deduction for renters. Revenue.
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE HOUSE, NO. 4306 OF 2021-2022.]
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 updating and expanding the renter’s income tax deduction.
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. Subparagraph (9) of paragraph (a) of part B of section 3 of chapter 62 of the
2General Laws, as appearing in the 2018 Official Edition, is hereby amended by striking out the
3figure “$3,000”, in line 109, and inserting in place thereof the following figure:- $6,000.
4 SECTION 2. Section 6 of said chapter 62, as amended by section 57 of chapter 358 of the
5acts of 2020, is hereby amended by adding the following subsection:-
6 (x) a taxpayer who pays rent for their principal place of residence and such residence is
7located in the commonwealth shall be allowed a credit against the taxes imposed by the chapter
8if the taxpayer’s Part B adjusted gross income is not more than $50,000. The credit shall be an
9amount equal to 5 per cent of 50 per cent of the total rent paid by the taxpayer in excess of 2 of 2
10$12,000; provided, however, that the credit shall not exceed $200 for a single person, spouse or a
11person that qualifies as head of household under section 2(b) of the Code.