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HOUSE DOCKET, NO. 3696 FILED ON: 1/17/2025
HOUSE . . . . . . . . . . . . . . . No. 3127
The Commonwealth of Massachusetts
_________________
PRESENTED BY:
Kevin G. Honan
_________________
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 providing tax relief for rent-burdened individuals and families.
_______________
PETITION OF:
NAME:DISTRICT/ADDRESS :DATE ADDED:Kevin G. Honan17th Suffolk1/17/2025 1 of 2
HOUSE DOCKET, NO. 3696 FILED ON: 1/17/2025
HOUSE . . . . . . . . . . . . . . . No. 3127
By Representative Honan of Boston, a petition (accompanied by bill, House, No. 3127) of Kevin
G. Honan relative to the tax deduction for rental payments. Revenue.
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE HOUSE, NO. 2830 OF 2023-2024.]
The Commonwealth of Massachusetts
_______________
In the One Hundred and Ninety-Fourth General Court
(2025-2026)
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An Act providing tax relief for rent-burdened individuals and families.
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. Section 3(B)(a)(9) of Chapter 62 of the General Laws, as appearing in the
22018 Official Edition, is hereby amended by striking out the text and inserting in place thereof
3the following:-
4 (9) In the case of an individual who pays rent for his principal place of residence and
5such residence is located in the commonwealth, an amount equal to 50 per cent of such rent;
6provided, however, that such deduction shall not exceed $4,100 for a single person, for a person
7that qualifies as a head of household under section two (b) of the Code, or for spouses, increased
8by an amount equal to the deduction limit multiplied by the cost-of-living adjustment for the
9calendar year in which the taxable year begins; provided, that the household income of eligible
10taxpayers shall not exceed 100 percent of the area median income, as defined by the United 2 of 2
11States Department of Housing and Urban Development. For the purposes of this section, the term
12“cost-of-living adjustment” means, for any calendar year, the percentage, if any, by which the
13consumer price index for the preceding calendar year exceeds the consumer price index, as
14defined in section 1 of the Code, for calendar year 2021. The commissioner shall adopt
15regulations necessary for the implementation of this section.
16 SECTION 2. This act shall apply to taxable years beginning on or after January 1, 2022.