Massachusetts 2025-2026 Regular Session

Massachusetts Senate Bill S2002

Introduced
2/27/25  

Caption

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

Impact

If enacted, S2002 would amend Chapter 62 of the General Laws by introducing specific provisions for first-time home buyer savings accounts. Eligible individuals, defined as those who have not owned a home in the past three years, may open these accounts and benefit from tax deductions on contributions up to $5,000 for individuals and $10,000 for joint filers. Moreover, taxpayers could claim deductions for earnings on these accounts, thus promoting financial growth in terms of wealth accumulation toward home purchases over a span of 15 years. This legislation could significantly enhance access to home ownership for demographics who may find it challenging to save enough for down payments due to rising housing costs.

Summary

Senate Bill S2002, titled 'An Act Encouraging Home Ownership by Establishing a First-Time Home Buyers Savings Account,' aims to provide a financial mechanism to support first-time home buyers in Massachusetts. This bill proposes the establishment of designated savings accounts that allow individuals to set aside funds specifically for purchasing a single-family residence. Contributions to these accounts would offer tax deductions on the state income tax, incentivizing residents to save for their first home. The bill seeks to bolster the state's economy by encouraging home ownership among new buyers, which can lead to more stable communities and increased investment in residential properties.

Contention

While proponents argue that S2002 will make home ownership more attainable for first-time buyers, some critics may express concerns regarding the implications of tax incentives. They might worry this approach could disproportionately benefit higher-income individuals who can afford to contribute more to savings accounts, potentially sidelining those with lesser means. Additionally, debates might arise over the long-term financial impact on state revenue, as increased deductions could reduce taxable income within the state. Furthermore, the effectiveness of the program in truly enhancing access to home ownership could be scrutinized based on implementation and community outreach programs that accompany the legislation.

Companion Bills

No companion bills found.

Previously Filed As

MA S1105

Relative to employees of private railroads

MA S598

Permitting free passage across private tidelands

MA S2003

To promote jobs and economic growth in tourism, visitation and hospitality

MA S2149

Adding an Indigenous member to the Massachusetts Historical Commission

MA S602

Relative to a cranberry water use transfer program

MA S2394

Restoring commuter rail to Cape Cod

MA S81

To modernize cannabis retail operations

MA S1331

Relative to collective bargaining rights of Massachusetts employees

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