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HOUSE DOCKET, NO. 3855 FILED ON: 1/17/2025
HOUSE . . . . . . . . . . . . . . . No. 3063
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 Suffolk1/17/2025Kate Lipper-Garabedian32nd Middlesex1/17/2025 1 of 1
HOUSE DOCKET, NO. 3855 FILED ON: 1/17/2025
HOUSE . . . . . . . . . . . . . . . No. 3063
By Representatives Consalvo of Boston and Lipper-Garabedian of Melrose, a petition
(accompanied by bill, House, No. 3063) of Rob Consalvo and Kate Lipper-Garabedian relative
to the income tax deduction for renters. Revenue.
The Commonwealth of Massachusetts
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In the One Hundred and Ninety-Fourth General Court
(2025-2026)
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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
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.