Massachusetts 2023-2024 Regular Session

Massachusetts House Bill H3662

Introduced
3/30/23  

Caption

Relative to affordable housing solutions

Impact

If enacted, HB 3662 would amend existing laws under Chapter 62 and Chapter 63 of the General Laws of Massachusetts. The credits will stimulate investment in rehabilitation of vacant and abandoned properties, transforming them into usable housing resources. Additionally, this could have a broader economic impact as it may create jobs in construction and related sectors, thereby aiding in economic recovery in regions affected by housing shortages. The annual reporting requirement to the legislature will ensure transparency regarding the tax credits distributed, facilitating oversight on how effectively the program is addressing housing issues.

Summary

House Bill 3662, known as the Act Relative to Affordable Housing Solutions, aims to address housing insecurity in Massachusetts by providing tax credits for the development of affordable housing and facilities that help those experiencing housing insecurity. The bill allows individuals and corporations to receive a tax credit that equals 25% of their qualified development expenditures, with a maximum credit cap of $750,000 per taxpayer per year. This initiative seeks to incentivize the redevelopment of vacant properties into housing units that can mitigate homelessness and support vulnerable populations such as veterans and victims of domestic violence.

Contention

Discussion around HB 3662 is likely to bring up various points of contention, particularly related to the funding and allocation of tax revenues. Opponents might argue that giving tax credits could lead to reduced public revenues that might otherwise fund essential services, while proponents would emphasize the need for immediate action to combat housing insecurity, which has been a growing issue in the state. The balance between fostering affordable housing and maintaining fiscal responsibility will be a crucial point of debate as the bill moves through the legislative process.

Companion Bills

MA H2886

Similar To Implementing a home water filtration tax credit

MA H2903

Similar To Relative to long-term care insurance tax credit

MA H2925

Similar To Relative to a charitable tax credit

MA H2957

Similar To Relative to monthly child tax credit payments

MA H2946

Similar To Relative to the senior circuit breaker tax credit

MA H4725

Replaced by Study Order

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