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HOUSE DOCKET, NO. 1526 FILED ON: 1/15/2025
HOUSE . . . . . . . . . . . . . . . No. 3165
The Commonwealth of Massachusetts
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PRESENTED BY:
Jay D. Livingstone
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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 protecting the interests of housing cooperative shareholders.
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PETITION OF:
NAME:DISTRICT/ADDRESS :DATE ADDED:Jay D. Livingstone8th Suffolk1/15/2025 1 of 1
HOUSE DOCKET, NO. 1526 FILED ON: 1/15/2025
HOUSE . . . . . . . . . . . . . . . No. 3165
By Representative Livingstone of Boston, a petition (accompanied by bill, House, No. 3165) of
Jay D. Livingstone relative to tax deductions for housing cooperative shareholders. Revenue.
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 protecting the interests of housing cooperative shareholders.
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 3 of chapter 62 of the General Laws, as appearing in the 2022 Official Edition, is
2hereby amended by inserting after the word “wife.”, in line 111, the following words:- Said
3deduction shall be available to a resident shareholder of a housing cooperative organized under
4chapter 156B or chapter 157 who has resided in his or her cooperative unit throughout the tax
5year and has not claimed a deduction for real estate taxes or mortgage interest on the resident
6shareholder’s federal income tax return.