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HOUSE DOCKET, NO. 2997 FILED ON: 1/16/2025
HOUSE . . . . . . . . . . . . . . . No. 3194
The Commonwealth of Massachusetts
_________________
PRESENTED BY:
Samantha Montaño
_________________
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 affordable housing and environmental adaptation dollars.
_______________
PETITION OF:
NAME:DISTRICT/ADDRESS :DATE ADDED:Samantha Montaño15th Suffolk1/16/2025Lindsay N. Sabadosa1st Hampshire2/4/2025James B. EldridgeMiddlesex and Worcester2/4/2025Christopher Richard Flanagan1st Barnstable2/4/2025Steven Owens29th Middlesex2/4/2025Erika Uyterhoeven27th Middlesex3/5/2025James K. Hawkins2nd Bristol3/5/2025Jason M. LewisFifth Middlesex3/5/2025Rob Consalvo14th Suffolk3/5/2025Christine P. Barber34th Middlesex3/5/2025Christopher J. Worrell5th Suffolk3/5/2025 1 of 6
HOUSE DOCKET, NO. 2997 FILED ON: 1/16/2025
HOUSE . . . . . . . . . . . . . . . No. 3194
By Representative Montaño of Boston, a petition (accompanied by bill, House, No. 3194) of
Samantha Montaño and others for legislation to increase the deeds excise to fund emergency
assistance needs of certain low income tenants and homeowners. 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 relative to affordable housing and environmental adaptation dollars.
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 35GGG of chapter 10 of the General Laws, as appearing in the
22022 Official Edition, is hereby amended by inserting after the word “year”, in line 96, the
3following words:- ; provided further, that said limitation shall not apply to funds deposited in the
4fund pursuant to section 1 of chapter 64D; provided further, that the amounts expended shall be
5allocated with due consideration given to: (1) environmental justice populations as defined in
6section 62 of chapter 30; (2) a reasonable distribution of resources across the commonwealth;
7and (3) other factors in the interests of justice. Before making grants or loans for the upcoming
8fiscal year, the secretary of energy and environmental affairs shall develop a spending plan no
9later than August 1. The spending plan shall be posted to a publicly accessible website in a
10machine readable format.
11 SECTION 2. Section 1 of chapter 64D of the General Laws, as so appearing, is hereby
12amended by striking out the words “two dollars” each time they appear and inserting in place 2 of 6
13thereof the following words:- two dollars and twenty eight cents, plus an additional and separate
14fee of one dollar and fourteen cents that shall be deposited on the first day of February into the
15Global Warming Solutions Trust Fund established by section 35GGG of chapter 10, plus an
16additional and separate fee of sixty-eight cents that shall be deposited into the Affordable
17Housing Trust Fund as established by section 2 of chapter 121D, plus an additional and separate
18fee of forty-six cents that shall be deposited into the Housing Preservation and Stabilization Trust
19Fund as established by section 60 of chapter 121B; provided, further, that all monies deposited in
20the Global Warming Solutions Trust in accordance with this section shall support the planning
21and implementation of policy recommendations required in each of the Commonwealth’s Clean
22Energy and Climate plans or development and initiation of programs pursuant to sections 5 and 6
23of chapter 8 of the acts of 2021; provided further, that funds deposited in the Global Warming
24Solutions Trust in accordance with this section shall prioritize investments with environmental
25justice populations as defined in section 62 of chapter 30; provided further, that the expenditure
26of funds deposited in the Affordable Housing Trust Fund, Housing Preservation and Stabilization
27Trust Fund, Global Warming Solutions Trust in accordance with this section shall prioritize
28investments with consideration of regional equity.
29 SECTION 3. Section 6 of chapter 62 of the General Laws, as so appearing, is hereby
30amended by adding the following subsections:-
31 (ee) (1) As used in this subsection, the words contained in this subsection shall have the
32same meanings as the definitions in subsection (k).
33 (2) A taxpayer shall be allowed a credit equal to 25 per cent of a payment made pursuant
34to section 1 of chapter 64D against the taxes imposed by this chapter if that person sold their 3 of 6
35residence during the taxable year. If the amount of the credit allowed under this subsection
36exceeds the taxpayer's tax liability, the commissioner shall treat the excess as an overpayment
37and shall pay the taxpayer the entire amount of the excess without interest.
38 (3) The credit shall be available only if the taxpayer is low-income as defined pursuant to
39section 1 of chapter 40T.
40 (4) No credit shall be allowed for a married individual unless a joint return is filed.
41 (5) No credit shall be allowed by this subsection with respect to the sale on more than one
42residence of any taxpayer during any taxable year.
43 (6) Any credit provided by this subsection shall not be counted as income in determining
44eligibility or benefits under any other means-tested assistance program, including but not limited
45to all such cash, food, medical, housing, energy and educational assistance programs.
46 (ff) (1) As used in this subsection, the following words shall have the same meaning as
47the definitions in subsection (k).
48 (2) A taxpayer shall be allowed a credit equal to 25 per cent of a payment made pursuant
49to section 1 of chapter 64D against the taxes imposed by this chapter if the taxpayer sold their
50residence during the taxable year to a first-time home buyer; provided, further, that if there are
51multiple persons recorded on the deed all persons must be first-time homebuyers for the taxpayer
52to be allowed this credit.
53 (3) No credit shall be allowed for a married individual unless a joint return is filed.
54 (4) No credit shall be allowed by this subsection with respect to the sale on more than one
55residence of any taxpayer during any taxable year. 4 of 6
56 (5) Any credit provided by this subsection shall not be counted as income in determining
57eligibility or benefits under any other means-tested assistance program, including but not limited
58to all such cash, food, medical, housing, energy and educational assistance programs.
59 SECTION 4. Said section 1 of said chapter 64D, as so appearing, is hereby further
60amended by striking out, in line 15, the words “one dollar and fifty cents” and inserting in place
61thereof the following words:- one dollar and seventy-one cents, plus an additional and separate
62fee of eighty-six cents that shall be deposited into the Global Warming Solutions Trust Fund
63established by said section 35GGG of said chapter 10, plus an additional and separate fee of
64fifty-one cents that shall be deposited into the Affordable Housing Trust Fund as established by
65section 2 of chapter 121D, plus an additional and separate fee of thirty-four cents that shall be
66deposited into the Housing Preservation and Stabilization Trust Fund as established by section
6760 of chapter 121B; provided, however, that all monies deposited in the Global Warming
68Solutions Trust in accordance with this section shall support the planning and implementation of
69policy recommendations required in each of the Commonwealth’s Clean Energy and Climate
70plans pursuant to Sections 5, and development and initiation of programs required in Section 6,
71of Chapter 8 of the Acts of 2021; provided further, that priority shall be given to investments in
72environmental justice populations as defined in Section 62 of Chapter 30; provided further, that
73the amounts deposited in said trust funds shall be reduced proportionalely by the amounts of
74aggregate amount of the credits claimed under subsection (ee) and subsections (ff) of section 6 of
75chapter 62 during the previous calendar year; provided further, that the expenditure of funds
76deposited in Affordable Housing Trust Fund and Housing Preservation and Stabilization Trust
77Fund in accordance with this section shall prioritize investments with consideration of regional
78equity. 5 of 6
79 SECTION 5. Said section 1 of said chapter 64D, as so appearing, is hereby further
80amended by striking out, in line 20, the words “in said Funds” and inserting in place thereof the
81following words:- received pursuant to this chapter, except for the monies collected and
82deposited in the Global Warming Solutions Trust Fund established by said section 35GGG of
83chapter 10, the Affordable Housing Trust Fund established by section 2 of chapter 121D, and the
84Housing Preservation and Stabilization Trust Fund established by section 60 of chapter 121B.
85 SECTION 6. Section 10 of said chapter 64D, as so appearing, is hereby amended by
86inserting after the word “commonwealth,” in line 2, the following words:- except for the monies
87collected and deposited into the separate funds as required by this chapter.
88 SECTION 7. Section 60 of chapter 121B of the General Laws, as so appearing, is hereby
89amended by inserting after the word, “homeless”, in line 21, the following words:- provided
90further, that the amounts expended shall be allocated with due consideration given to: (1) racial
91justice; (2) a reasonable distribution of resources across the commonwealth; and (3) other factors
92in the interests of justice.
93 SECTION 8. Said section 60 of said chapter 121B, as so appearing, is hereby further
94amended by inserting after the word, “plan”, in line 23, the following words:- , developed in
95consultation with racial justice-oriented stakeholders and the Massachusetts Association of
96Regional Planning Agencies,.
97 SECTION 9. Subsection (e) of said section 60 of said chapter 121B, as so appearing, is
98hereby amended by inserting after the fifth sentence the following sentence:- The spending plan
99shall be posted to a publicly accessible website in a machine readable format. 6 of 6
100 SECTION 10. Section 2 of chapter 121D of the General Laws, as so appearing, is hereby
101amended by inserting after the word “Development”, in line 11, the following words:- provided
102further, that the amounts expended shall be allocated with due consideration given to: (1) racial
103justice; (2) a reasonable distribution of resources across the commonwealth; and (3) other factors
104in the interests of justice. Before making grants or loans for the upcoming fiscal year, the agency,
105in consultation racial justice-oriented stakeholders and the Massachusetts Association of
106Regional Planning Agencies, shall develop a spending plan no later than August 1. The spending
107plan shall be posted to a publicly accessible website in a machine readable format.
108 SECTION 11. Section 23 of chapter 546 of the acts of 1969 is hereby repealed.
109 SECTION 12. This act shall take effect on January 1, 2026.