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HOUSE DOCKET, NO. 524 FILED ON: 1/9/2025
HOUSE . . . . . . . . . . . . . . . No. 3260
The Commonwealth of Massachusetts
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PRESENTED BY:
Chynah Tyler
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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 allowing for a tax credit for rent paid on the personal residence of the taxpayer.
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PETITION OF:
NAME:DISTRICT/ADDRESS :DATE ADDED:Chynah Tyler7th Suffolk1/9/2025 1 of 2
HOUSE DOCKET, NO. 524 FILED ON: 1/9/2025
HOUSE . . . . . . . . . . . . . . . No. 3260
By Representative Tyler of Boston, a petition (accompanied by bill, House, No. 3260) of Chynah
Tyler for legislation to authorize tax credits for rent paid on personal residences of taxpayers.
Revenue.
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE HOUSE, NO. 2959 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 allowing for a tax credit for rent paid on the personal residence of the taxpayer.
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
of the same, as follows:
1 SECTION1. Section 3 of chapter 62 of the General Laws is hereby amended by striking
2out subsection B(a)(9) and inserting in place thereof the following subsection:-
3 In the case of an individual who pays rent for his principal place of residence in excess of
430 percent of the taxpayer’s gross income for such taxable year and such residence is located in
5the commonwealth, an amount equal to the applicable percentage of such excess as follows:
6 (i) 100% for an individual whose gross income is not over $25,000, (ii) 75% for an
7individual whose gross income is over $25,000, but not over $50,000, (iii) 50% for an individual
8whose gross income is over $50,000, but not over $75,000, (iv) 25% for an individual whose
9gross income is over $75,000, but not over $100,000, or (v) a deduction not to exceed $3,000 for 2 of 2
10a single person, for a person that qualifies as a head of household under section two (b) of the
11Code, or for a husband and wife that together make over $100,000 in gross income.
12 The term “rent” shall include any amount paid for utilities of a type taken into account for
13purposes of determining the standard utility allowance, but for purposes of determining the
14amount of credit allowed under this subsection rent shall be capped at 125% of the fair market
15rent (including the standard utility allowance) as determined by the United States Department of
16Housing and Urban Development.
17 SECTION 2. This act shall take effect for tax years beginning on or after January 1,
182024.