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HOUSE DOCKET, NO. 1347 FILED ON: 1/14/2025
HOUSE . . . . . . . . . . . . . . . No. 3147
The Commonwealth of Massachusetts
_________________
PRESENTED BY:
Bradley H. Jones, Jr.
_________________
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 relative to the conservation land tax credit.
_______________
PETITION OF:
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
HOUSE DOCKET, NO. 1347 FILED ON: 1/14/2025
HOUSE . . . . . . . . . . . . . . . No. 3147
By Representative Jones of North Reading, a petition (accompanied by bill, House, No. 3147) of
Bradley H. Jones, Jr. and others relative to the conservation land tax credit. Revenue.
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE HOUSE, NO. 2839 OF 2023-2024.]
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 relative to the conservation land tax credit.
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 6 of chapter 62 of the General Laws, as appearing in the 2022
2Official Edition, is hereby amended by inserting after the word “amended”, in line 769, the
3following words:- , or a private nonprofit trust established pursuant to chapter 203 organized for
4the purposes of land conservation, which is authorized to do business in the commonwealth, and
5which has tax-exempt status as a nonprofit charitable organization as described in section
6501(c)(3) of the Internal Revenue Code of 1986, as amended..
7 SECTION 2. Said section 6 of said chapter 62, as so appearing, is hereby further
8amended by striking out, in line 835, the figure “$2,000,000” and inserting in place thereof the
9following figure:- $3,000,000. 2 of 3
10 SECTION 3. Said section 6 of said chapter 62 is hereby further amended by striking out
11the figure “$3,000,000”, inserted by section 40B, and inserting in place thereof the following
12figure:- $4,000,000.
13 SECTION 4. Said section 6 of said chapter 62 is hereby further amended by striking out,
14in line 835, the figure “$4,000,000”, inserted by section 40C, and inserting in place thereof the
15following figure:- $5,000,000.
16 SECTION 5. Said section 6 of said chapter 62 is hereby further amended by striking out
17the figure “$5,000,000”, inserted by section 40D, and inserting in place thereof the following
18figure:- $2,000,000.
19 SECTION 6. Section 38AA of chapter 63, as so appearing, is hereby amended by
20inserting after the word “amended”, in line 29, the following words:- , or a private nonprofit trust
21established pursuant to chapter 203 organized for the purposes of land conservation, which is
22authorized to do business in the commonwealth, and which has tax-exempt status as a nonprofit
23charitable organization as described in section 501(c)(3) of the Internal Revenue Code of 1986,
24as amended.
25 SECTION 7. Said section 38AA of said chapter 63, as so appearing, is hereby amended
26by striking out, in line 88, the figure “$2,000,000” and inserting in place thereof the following
27figure:- $3,000,000.
28 SECTION 8. Said section 38AA of said chapter 63, as so appearing, is hereby amended
29by striking out, in line 88, the figure “$3,000,000” and inserting in place thereof the following
30figure:- $4,000,000. 3 of 3
31 SECTION 9. Said section 38AA of said chapter 63, as so appearing, is hereby amended
32by striking out, in line 88, the figure “$4,000,000.” and inserting in place thereof the following
33figure:- “$5,000,000”
34 SECTION 10. Said section 38AA of said chapter 63 is hereby further amended by
35striking out the figure “$5,000,000”, inserted by section 41D, and inserting in place thereof the
36following figure:- $2,000,000.
37 SECTION 11. Sections 1, 2, 6 and 7 shall take effect on January 1, 2026.
38 SECTION 12. Sections 3 and 8 shall take effect on January 1, 2027.
39 SECTION 13. Sections 4 and 9 shall take effect on January 1, 2028.
40 SECTION 14. Sections 5 and 10 of this act shall take effect on December 31, 2035.