| 1 | 1 | | 1 of 1 |
|---|
| 2 | 2 | | HOUSE DOCKET, NO. 3855 FILED ON: 1/17/2025 |
|---|
| 3 | 3 | | HOUSE . . . . . . . . . . . . . . . No. 3063 |
|---|
| 4 | 4 | | The Commonwealth of Massachusetts |
|---|
| 5 | 5 | | _________________ |
|---|
| 6 | 6 | | PRESENTED BY: |
|---|
| 7 | 7 | | Rob Consalvo and Kate Lipper-Garabedian |
|---|
| 8 | 8 | | _________________ |
|---|
| 9 | 9 | | To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General |
|---|
| 10 | 10 | | Court assembled: |
|---|
| 11 | 11 | | The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill: |
|---|
| 12 | 12 | | An Act updating and expanding the renter's income tax deduction. |
|---|
| 13 | 13 | | _______________ |
|---|
| 14 | 14 | | PETITION OF: |
|---|
| 15 | 15 | | NAME:DISTRICT/ADDRESS :DATE ADDED:Rob Consalvo14th Suffolk1/17/2025Kate Lipper-Garabedian32nd Middlesex1/17/2025 1 of 1 |
|---|
| 16 | 16 | | HOUSE DOCKET, NO. 3855 FILED ON: 1/17/2025 |
|---|
| 17 | 17 | | HOUSE . . . . . . . . . . . . . . . No. 3063 |
|---|
| 18 | 18 | | By Representatives Consalvo of Boston and Lipper-Garabedian of Melrose, a petition |
|---|
| 19 | 19 | | (accompanied by bill, House, No. 3063) of Rob Consalvo and Kate Lipper-Garabedian relative |
|---|
| 20 | 20 | | to the income tax deduction for renters. Revenue. |
|---|
| 21 | 21 | | The Commonwealth of Massachusetts |
|---|
| 22 | 22 | | _______________ |
|---|
| 23 | 23 | | In the One Hundred and Ninety-Fourth General Court |
|---|
| 24 | 24 | | (2025-2026) |
|---|
| 25 | 25 | | _______________ |
|---|
| 26 | 26 | | An Act updating and expanding the renter's income tax deduction. |
|---|
| 27 | 27 | | Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority |
|---|
| 28 | 28 | | of the same, as follows: |
|---|
| 29 | 29 | | 1 SECTION 1. Subparagraph (9) of paragraph (a) of part B of section 3 of chapter 62 of the |
|---|
| 30 | 30 | | 2General Laws, as appearing in the 2018 Official Edition, is hereby amended by striking out the |
|---|
| 31 | 31 | | 3figure “$3,000”, in line 109, and inserting in place thereof the following figure:- $6,000. |
|---|
| 32 | 32 | | 4 SECTION 2. Section 6 of said chapter 62, as amended by section 57 of chapter 358 of the |
|---|
| 33 | 33 | | 5acts of 2020, is hereby amended by adding the following subsection:- |
|---|
| 34 | 34 | | 6 (x) a taxpayer who pays rent for their principal place of residence and such residence is |
|---|
| 35 | 35 | | 7located in the commonwealth shall be allowed a credit against the taxes imposed by the chapter |
|---|
| 36 | 36 | | 8if the taxpayer’s Part B adjusted gross income is not more than $50,000. The credit shall be an |
|---|
| 37 | 37 | | 9amount equal to 5 per cent of 50 per cent of the total rent paid by the taxpayer in excess of |
|---|
| 38 | 38 | | 10$12,000; provided, however, that the credit shall not exceed $200 for a single person, spouse or a |
|---|
| 39 | 39 | | 11person that qualifies as head of household under section 2(b) of the Code. |
|---|