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SENATE DOCKET, NO. 58 FILED ON: 1/7/2025
SENATE . . . . . . . . . . . . . . No. 2077
The Commonwealth of Massachusetts
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PRESENTED BY:
Bruce E. Tarr
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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 relative to tax credits for affordable housing.
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PETITION OF:
NAME:DISTRICT/ADDRESS :Bruce E. TarrFirst Essex and Middlesex 1 of 2
SENATE DOCKET, NO. 58 FILED ON: 1/7/2025
SENATE . . . . . . . . . . . . . . No. 2077
By Mr. Tarr, a petition (accompanied by bill, Senate, No. 2077) of Bruce E. Tarr for legislation
relative to tax credits for affordable housing. Revenue.
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE SENATE, NO. 1943 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 relative to tax credits for affordable housing.
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
of the same, as follows:
1 Notwithstanding any other general of special law to the contrary, the Commonwealth
2hereby directs the Executive Office of Housing and Liveable Communities starting in the year
32025 to promulgate regulations to require any new construction or major rehabilitation
4development project that receives Low Income Housing Tax Credit (LIHTC) funding to earn
5green building certification. For the purpose of this provision, “green building certification” shall
6mean third-party certification, at appropriate certification levels, under the U.S. Green Building
7Council’s LEED (Leadership in Energy and Environmental Design) green building rating
8system, and other systems determined by the Department, in consultation with the Department of
9Energy Resources, to be equally rigorous to LEED with respect to energy efficiency, indoor
10environmental quality, and relevant climate mitigation practices such as commissioning and
11waste reduction. 2 of 2
12 The Executive Office of Housing and Liveable Communities is directed to amend its
13Qualified Allocation Plan (QAP) to reflect the requirements of this section and promulgate as
14such. The Department is further directed to analyze and make publicly available, from time to
15time, post-occupancy analysis of energy and water efficiency of LIHTC-funded housing, and to
16provide information to potential LIHTC applicants about available incentives and other support
17for energy efficiency.