Massachusetts Bills

passed · Massachusetts · House Apr 2, 2026

H 319: An Act relative to transparency in optional credit card fees

HD 2057 requires businesses to clearly disclose credit card surcharges to customers. Specifically, sellers must display a visible sign at their location and include the surcharge amount and its connection to their credit card processing costs on every receipt. This applies to any transaction where a customer chooses to pay by credit card instead of cash or check. The bill directly affects retailers and service providers that charge such fees. It mandates transparent disclosure but does not change the fees themselves or their legality.

passed · Massachusetts · House Apr 2, 2026

H 3127: An Act providing tax relief for rent-burdened individuals and families

HD 3696 creates a new tax deduction for Massachusetts renters who pay rent for their primary residence and meet income limits. It allows eligible individuals or households to deduct 50% of their rent, capped at $4,100 annually (adjusted yearly for inflation), but only if household income does not exceed 100% of the local area median income (AMGI) defined by HUD. The deduction applies to single filers, heads of household, and married couples filing jointly for tax years beginning January 1, 2022, or later. This policy directly affects low-to-moderate-income renters in Massachusetts who qualify under the income threshold.

Topics ✓ Budget & Taxes ✓ Housing

passed · Massachusetts · House Apr 2, 2026

H 3039: An Act relative to the housing development incentive program

This bill increases the annual credit cap for Massachusetts' housing development incentive program to $100 million (including carry-forwards from prior years) and sets a $5 million limit per project. It requires that qualifying housing development projects - located in gateway municipalities - must contain at least 75% market-rate units after rehabilitation (down from 80%). The bill also mandates that tax exemption agreements for such projects in approved zones be approved within 90 days. These changes directly affect developers of multi-unit housing projects and state agencies managing the program, with concrete policy shifts in credit allocation, project requirements, and approval timelines.

Topics ✓ Housing

passed · Massachusetts · House Apr 2, 2026

H 3260: An Act allowing for a tax credit for rent paid on the personal residence of the taxpayer

This bill creates a state tax credit for Massachusetts renters whose rent exceeds 30% of their gross income. It provides a credit equal to a percentage of the excess rent, based on income: 100% for under $25,000, 75% for $25k-$50k, 50% for $50k-$75k, 25% for $75k-$100k, and a $3,000 maximum for higher earners. The credit applies only to rent paid for a primary residence in Massachusetts, including utilities (capped at HUD's fair market rent plus 25%). The credit takes effect for tax years beginning January 1, 2024.

Topics ✓ Budget & Taxes ✓ Housing

passed · Massachusetts · House Apr 2, 2026

H 3181: An Act relative to a first-time homebuyer tax deduction

This bill creates a tax deduction for Massachusetts first-time homebuyers equal to their closing costs. It defines "first-time homebuyer" as a resident who hasn't owned a home in the past three years and specifies "closing costs" to include fees like appraisals, inspections, attorney fees, and recording charges. The deduction applies directly to eligible buyers when filing state taxes, reducing their taxable income by the amount of qualifying closing expenses. This policy change aims to lower upfront costs for new homebuyers in Massachusetts.

Topics ✓ Budget & Taxes

passed · Massachusetts · House Apr 2, 2026

H 3094: An Act relative to incentivizing multi-family housing through redevelopment

This bill creates a program to incentivize multi-family housing redevelopment in rural areas. It allows the Department of Housing and Community Development to certify projects that substantially rehabilitate existing properties (not new construction) to include at least 80% market-rate units, provided they're located in designated rural areas. Municipalities must apply to have areas designated as rural, and projects must demonstrate alignment with local plans and potential to boost residential growth. The department must review certification applications within 90 days, with automatic 20-year approval if they fail to act.

Topics ✓ Budget & Taxes ✓ Housing

passed · Massachusetts · House Apr 2, 2026

H 4081: An Act relative to problem properties, enhancing fire safety and addressing resident displacement

HD 2365 establishes a Tenant Fire Safety Trust Fund to support fire safety programs for landlords and renters in multi-unit housing. It requires landlords to install and maintain fire safety devices (like smoke detectors) and provides tax deductions for these installations under state law. The bill also mandates that landlords displaced by fire provide renters with resources and insurance details, while requiring certificates of occupancy and fire inspections before new rentals in multi-unit buildings. Violations incur daily fines (up to $20/day) or escalating penalties, with 50% of collected fines funding local inspections and the Trust Fund. This directly affects landlords, property managers, and renters in Massachusetts residential properties.

Topics ✓ Housing

passed · Massachusetts · House Apr 2, 2026

H 3182: An Act relative to a capital gains tax credit for first time homebuyers

HD 3296 creates a refundable tax credit for Massachusetts first-time homebuyers who use capital gains from selling investments to cover their down payment. The credit amount equals the lesser of the capital gains tax owed on the sale or the down payment amount, directly benefiting eligible buyers. To qualify, the capital funds must be liquidated within 60 days before the property transfer. This bill specifically affects Massachusetts residents who haven't owned a home in the past three years and use investment proceeds for a primary residence down payment.

Topics ✓ Budget & Taxes ✓ Housing

passed · Massachusetts · House Apr 2, 2026

H 3216: An Act supporting home sales to first-time home buyers

This bill creates a tax credit for sellers of residential properties in Massachusetts who sell to first-time home buyers using the home as their primary residence. Sellers would receive a credit equal to 50% of the profit (capital gain) from the sale, up to a maximum of $7,500 per transaction. The credit applies only to properties priced under $750,000, containing four or fewer dwelling units, and sold to buyers who have never owned a home before. The policy directly affects sellers meeting these criteria by reducing their tax liability on the sale.

Topics ✓ Budget & Taxes ✓ Housing

passed · Massachusetts · House Apr 2, 2026

H 3180: An Act relative to a first-time homebuyer tax credit

This bill creates a refundable tax credit for Massachusetts first-time homebuyers to cover actual closing costs. It directly affects Massachusetts residents who haven't owned a home in the past three years and paid closing costs (like appraisal, attorney, or inspection fees) when purchasing a home. The credit provides money back toward those specific closing costs, refundable even if the buyer owes no state income tax. The policy changes are concrete: it mandates a credit equal to the buyer's documented closing costs, not a fixed dollar amount.

Topics ✓ Budget & Taxes ✓ Housing

passed · Massachusetts · House Apr 2, 2026

H 3278: An Act creating a graduated deed excise tax for affordable housing

HD 3193 modifies Massachusetts' property transfer tax by creating graduated rates for home sales over $250,000. For sales between $250,000-$500,000, the tax rate increases to 1.1x the existing rate; higher tiers apply for sales exceeding $500,000, $1 million, and $2 million. The bill directly affects sellers of higher-value homes by increasing their tax burden, with all revenue from these higher rates required to fund housing initiatives. Specifically, the tax revenue must be split equally between housing crisis programs and Affordable Housing Act initiatives established under Chapter 150 of the 2024 Acts. (Note: The "existing rate" referenced is not specified in the bill text.)

Topics ✓ Budget & Taxes ✓ Housing

passed · Massachusetts · House Apr 2, 2026

H 3103: An Act to further lead remediation in rental housing by increasing the deleading credit

This bill increases the deleading credit for rental property owners from $3,000 to $15,000 under Section 6(e) of Chapter 62. It directly affects rental property owners who remediate lead paint hazards in their units. The key provision is a simple monetary adjustment to the existing credit amount, making the remediation cost more affordable. The change applies to all qualifying rental housing units requiring lead paint removal. This is a straightforward funding adjustment with no additional requirements or new mechanisms.

Topics ✓ Budget & Taxes ✓ Housing

Bill results