MA S1800

Bill

MA S1800

Relative to landlord tenant tax credits

Introduced
03/29/2021

In Committee
03/29/2021

Crossed Over

Passed

Dead
12/31/2022

Introduced Session

192nd General Court

Bill Summary

For legislation relative to landlord tenant tax credits. Revenue.

AI Summary

This bill creates a tax credit for Massachusetts residents who own unsubsidized two to four unit residential rental properties. The credit is up to $1,500 per qualified rental unit, up to a maximum of six units per owner. To qualify, the rent for the unit, including utilities, must not exceed the High HOME Rent for the jurisdiction as defined by the U.S. Department of Housing and Urban Development (HUD). The credit is prorated based on the number of months the unit is rented to a qualified household, and any excess credit can be carried over for up to three subsequent tax years. The bill is effective for tax years beginning on or after January 1, 2023.

Committee Categories

Budget and Finance

Sponsors (2)

Joseph Boncore (D)*, Lydia Edwards (D),

Last Action

Accompanied a study order, see H5247 (on 09/26/2022)

Official Document

https://malegislature.gov/Bills/192/S1800

(12 Companion Bills)

Version:

Document Type	Source Location
State Bill Page	https://malegislature.gov/Bills/192/S1800
Bill	https://malegislature.gov/Bills/192/S1800.pdf

Bill	Bill Name	Last Action	Type
H1443	Requiring notice to landlords relating to gas or electric shutoffs	Accompanied a study order, see H5276	Similar To
H1677	Relative to rent escrow	Accompanied a study order, see H4844	Similar To
H1813	Relative to landlords accountability with regard to drug houses	Accompanied a study order, see H4844	Similar To
H2934	Relative to farm training in Massachusetts	Accompanied a study order, see H5043	Similar To
H3004	Implementing a home water filtration tax credit	Accompanied a study order, see H5245	Similar To
H4886	To prohibit landlords and brokers from requiring broker's commissions to be paid by a tenant or prospective tenant	No further action taken	Similar To
H5247	Revenue	No further action taken	Replaced by
S1845	Relative to senior citizen property tax credits	Accompanied a study order, see H5247	Similar To
S1982	Relative to promoting tax relief for adoptive parents	Accompanied a study order, see H5248	Similar To
S559	Establishing a Greylock Glen commission	New draft substituted, see S3095	Similar To
S890	To guarantee a tenant’s first right of refusal	Bill reported favorably by committee and referred to the committee on Senate Ways and Means	Similar To
S894	Relative to the use of credit reporting in housing	Accompanied a study order, see S3069	Similar To

Bill > S1800

summary

Introduced Session

Bill Summary

AI Summary

Committee Categories

Sponsors (2)

Last Action

Official Document

bill text

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