Massachusetts 2025-2026 Regular Session

Massachusetts House Bill H3192

Introduced
2/27/25  

Caption

Encouraging home ownership by establishing a first time home buyers savings account

Impact

If enacted, this bill will amend Chapter 62 of the Massachusetts General Laws by inserting new sections that outline the parameters for opening and maintaining first-time home buyer savings accounts. The bill caps the tax deduction at $5,000 for individual filers and $10,000 for joint filers, while allowing contributions to be made over a 15-year period, with a maximum of $50,000 in tax-deductible contributions. This initiative could significantly impact the housing market by encouraging savings among first-time buyers, which may contribute to an uptick in home sales and positive economic consequences for the state.

Summary

House Bill 3192 aims to promote home ownership in Massachusetts by establishing first-time home buyers savings accounts. The bill provides for the designation of an account holder and allows individuals to save for down payments and closing costs for the purchase of their first single-family residence. Individuals who open these accounts will be able to contribute funds and receive an income tax deduction for those contributions, fostering a savings culture that can aid in home purchase affordability. Notably, the accounts can be jointly held, emphasizing accessibility for families or partners seeking to buy their first home together.

Contention

While the bill is expected to positively impact access to home ownership, there may be points of contention regarding the limitations imposed on account holders and the nature of what constitutes 'allowable costs.' The cap on deductions and the stipulation that accounts must only be used for specific eligible expenses could spark debate among stakeholders. Moreover, as home prices rise in many areas, whether the amounts deductible will sufficiently incentivize savings remains a pertinent question. Additionally, opinions may vary on how effectively this measure will address the broader affordability crisis in the housing market.

Companion Bills

No companion bills found.

Similar Bills

MA H3429

Establishing a Massachusetts Baby Bonds program

MA S2146

Establishing a Massachusetts Baby Bonds program

MA S2089

Relative to first-time home buyers savings accounts

MA H1157

Addressing the racial wealth gap

MA S1787

Relative to first time homebuyer and rental savings accounts

MA H48

Establishing a Massachusetts Baby Bonds program

MA S2002

Encouraging home ownership by establishing a first time home buyers savings account

MA H2727

Encouraging home ownership by establishing a first time home buyers savings account