Massachusetts 2025-2026 Regular Session

Massachusetts House Bill H3091

Introduced
2/27/25  

Caption

Establishing a tax credit for artist work space

Impact

If enacted, HB 3091 will amend Chapter 62 of the General Laws to create a clear framework for the artist workspace tax credit. This credit is significant because it allocates state funds, allowing for up to $20 million annually to be designated towards qualifying projects. The Department of Housing and Community Development will be responsible for administering this process, determining project eligibility, and ensuring funds are allocated efficiently to maximize the benefit for artists and the community at large.

Summary

House Bill 3091, presented by Ann-Margaret Ferrante, seeks to establish a Massachusetts artist workspace tax credit aimed at fostering the arts within cultural districts. It is designed to support the construction of new buildings or the renovation of existing ones intended to provide workspace for artists. The bill highlights the economic and cultural significance of the arts, proposing financial incentives to encourage necessary developments that would help sustain and enhance artistic endeavors in designated cultural districts across the state.

Contention

While the bill has garnered support for its potential positive impact on local economies and cultural life, there are points of contention regarding the limitations and regulations attached to the credit. Critics may express concern about ongoing funding and the equitable distribution of tax credits among various projects, particularly in competitive cultural markets. Additionally, the requirement for an eligibility statement and potential recapture of credits raises questions about accessibility and the bureaucratic overhead associated with claiming the credits.

Companion Bills

No companion bills found.

Previously Filed As

MA H123

Relative to reimbursement of the marine recreational fisheries development fund

MA H3332

Relative to the 401(k) CORE program

MA H3092

Reducing CPA recording fees for affordable housing

MA H362

Relative to partial payment

MA H939

To facilitate climate resiliency

MA H482

Relative to designated port areas

MA H2100

Relative to snow removal service liability limitation

MA H2824

Relative to the SMART Plan

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