Massachusetts 2025-2026 Regular Session

Massachusetts House Bill H3147 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	1 of 1
2	2	HOUSE DOCKET, NO. 1347 FILED ON: 1/14/2025
3	3	HOUSE . . . . . . . . . . . . . . . No. 3147
4	4	The Commonwealth of Massachusetts
5	5	_________________
6	6	PRESENTED BY:
7	7	Bradley H. Jones, Jr.
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 relative to the conservation land tax credit.
13	13	_______________
14	14	PETITION OF:
15	15	NAME:DISTRICT/ADDRESS :DATE ADDED:Bradley H. Jones, Jr.20th Middlesex1/14/2025Kimberly N. Ferguson1st Worcester1/14/2025Paul K. Frost7th Worcester1/31/2025Todd M. Smola1st Hampden3/10/2025Hannah Kane11th Worcester1/28/2025David F. DeCoste5th Plymouth1/28/2025David K. Muradian, Jr.9th Worcester1/29/2025Steven George Xiarhos5th Barnstable1/30/2025James B. EldridgeMiddlesex and Worcester2/11/2025David T. Vieira3rd Barnstable2/24/2025Rodney M. Elliott16th Middlesex2/27/2025Mary S. Keefe15th Worcester3/4/2025 1 of 3
16	16	HOUSE DOCKET, NO. 1347 FILED ON: 1/14/2025
17	17	HOUSE . . . . . . . . . . . . . . . No. 3147
18	18	By Representative Jones of North Reading, a petition (accompanied by bill, House, No. 3147) of
19	19	Bradley H. Jones, Jr. and others relative to the conservation land tax credit. Revenue.
20	20	[SIMILAR MATTER FILED IN PREVIOUS SESSION
21	21	SEE HOUSE, NO. 2839 OF 2023-2024.]
22	22	The Commonwealth of Massachusetts
23	23	_______________
24	24	In the One Hundred and Ninety-Fourth General Court
25	25	(2025-2026)
26	26	_______________
27	27	An Act relative to the conservation land tax credit.
28	28	Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
29	29	of the same, as follows:
30	30	1 SECTION 1. Section 6 of chapter 62 of the General Laws, as appearing in the 2022
31	31	2Official Edition, is hereby amended by inserting after the word “amended”, in line 769, the
32	32	3following words:- , or a private nonprofit trust established pursuant to chapter 203 organized for
33	33	4the purposes of land conservation, which is authorized to do business in the commonwealth, and
34	34	5which has tax-exempt status as a nonprofit charitable organization as described in section
35	35	6501(c)(3) of the Internal Revenue Code of 1986, as amended..
36	36	7 SECTION 2. Said section 6 of said chapter 62, as so appearing, is hereby further
37	37	8amended by striking out, in line 835, the figure “$2,000,000” and inserting in place thereof the
38	38	9following figure:- $3,000,000. 2 of 3
39	39	10 SECTION 3. Said section 6 of said chapter 62 is hereby further amended by striking out
40	40	11the figure “$3,000,000”, inserted by section 40B, and inserting in place thereof the following
41	41	12figure:- $4,000,000.
42	42	13 SECTION 4. Said section 6 of said chapter 62 is hereby further amended by striking out,
43	43	14in line 835, the figure “$4,000,000”, inserted by section 40C, and inserting in place thereof the
44	44	15following figure:- $5,000,000.
45	45	16 SECTION 5. Said section 6 of said chapter 62 is hereby further amended by striking out
46	46	17the figure “$5,000,000”, inserted by section 40D, and inserting in place thereof the following
47	47	18figure:- $2,000,000.
48	48	19 SECTION 6. Section 38AA of chapter 63, as so appearing, is hereby amended by
49	49	20inserting after the word “amended”, in line 29, the following words:- , or a private nonprofit trust
50	50	21established pursuant to chapter 203 organized for the purposes of land conservation, which is
51	51	22authorized to do business in the commonwealth, and which has tax-exempt status as a nonprofit
52	52	23charitable organization as described in section 501(c)(3) of the Internal Revenue Code of 1986,
53	53	24as amended.
54	54	25 SECTION 7. Said section 38AA of said chapter 63, as so appearing, is hereby amended
55	55	26by striking out, in line 88, the figure “$2,000,000” and inserting in place thereof the following
56	56	27figure:- $3,000,000.
57	57	28 SECTION 8. Said section 38AA of said chapter 63, as so appearing, is hereby amended
58	58	29by striking out, in line 88, the figure “$3,000,000” and inserting in place thereof the following
59	59	30figure:- $4,000,000. 3 of 3
60	60	31 SECTION 9. Said section 38AA of said chapter 63, as so appearing, is hereby amended
61	61	32by striking out, in line 88, the figure “$4,000,000.” and inserting in place thereof the following
62	62	33figure:- “$5,000,000”
63	63	34 SECTION 10. Said section 38AA of said chapter 63 is hereby further amended by
64	64	35striking out the figure “$5,000,000”, inserted by section 41D, and inserting in place thereof the
65	65	36following figure:- $2,000,000.
66	66	37 SECTION 11. Sections 1, 2, 6 and 7 shall take effect on January 1, 2026.
67	67	38 SECTION 12. Sections 3 and 8 shall take effect on January 1, 2027.
68	68	39 SECTION 13. Sections 4 and 9 shall take effect on January 1, 2028.
69	69	40 SECTION 14. Sections 5 and 10 of this act shall take effect on December 31, 2035.