Massachusetts H 2750: An Act updating and expanding the renter’s income tax deduction

Bill Text

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HOUSE DOCKET, NO. 1513 FILED ON: 1/18/2023
HOUSE . . . . . . . . . . . . . . . No. 2750

The Commonwealth of Massachusetts
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PRESENTED BY:
Rob Consalvo and Kate Lipper-Garabedian
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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 updating and expanding the renter’s income tax deduction.
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PETITION OF:

NAME: DISTRICT/ADDRESS: DATE ADDED:
Rob Consalvo 14th Suffolk 1/18/2023
Kate Lipper-Garabedian 32nd Middlesex 1/18/2023
Carol A. Doherty 3rd Bristol 2/8/2023
Rodney M. Elliott 16th Middlesex 2/8/2023
Jennifer Balinsky Armini 8th Essex 2/8/2023
Steven Ultrino 33rd Middlesex 2/8/2023
James K. Hawkins 2nd Bristol 2/8/2023
James B. Eldridge Middlesex and Worcester 2/28/2023
Lydia Edwards Third Suffolk 4/4/2023

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HOUSE DOCKET, NO. 1513 FILED ON: 1/18/2023
HOUSE . . . . . . . . . . . . . . . No. 2750
By Representatives Consalvo of Boston and Lipper-Garabedian of Melrose, a petition
(accompanied by bill, House, No. 2750) of Rob Consalvo, Kate Lipper-Garabedian and others
relative to the income tax deduction for renters. Revenue.

[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE HOUSE, NO. 4306 OF 2021-2022.]

The Commonwealth of Massachusetts

_______________
In the One Hundred and Ninety-Third General Court
(2023-2024)
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An Act updating and expanding the renter’s income tax deduction.

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. Subparagraph (9) of paragraph (a) of part B of section 3 of chapter 62 of the
2 General Laws, as appearing in the 2018 Official Edition, is hereby amended by striking out the
3 figure “$3,000”, in line 109, and inserting in place thereof the following figure:- $6,000.
4 SECTION 2. Section 6 of said chapter 62, as amended by section 57 of chapter 358 of the
5 acts of 2020, is hereby amended by adding the following subsection:-
6 (x) a taxpayer who pays rent for their principal place of residence and such residence is
7 located in the commonwealth shall be allowed a credit against the taxes imposed by the chapter
8 if the taxpayer’s Part B adjusted gross income is not more than $50,000. The credit shall be an
9 amount equal to 5 per cent of 50 per cent of the total rent paid by the taxpayer in excess of

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10 $12,000; provided, however, that the credit shall not exceed $200 for a single person, spouse or a
11 person that qualifies as head of household under section 2(b) of the Code.