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Bill > H2829


MA H2829

MA H2829
Relative to improving the efficiency of the state low income housing tax credit


summary

Introduced
02/16/2023
In Committee
02/16/2023
Crossed Over
Passed
Dead
12/31/2024

Introduced Session

193rd General Court

Bill Summary

Relative to the low income housing tax credit. Revenue.

AI Summary

This bill amends the Massachusetts low-income housing tax credit program to allow the Department to allocate credits to "allocatees" - taxpayers who are either the owners of qualified projects or have committed to provide funding to such projects. The bill replaces several instances of the term "owner" with "allocatee" in the existing law, clarifying that the Department may allocate credits directly to entities that are funding low-income housing projects, rather than only to the project owners. This change is intended to improve the efficiency of the tax credit program.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Accompanied a study order, see H4728 (on 06/24/2024)

bill text


bill summary

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bill summary

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bill summary

Document Type Source Location
State Bill Page https://malegislature.gov/Bills/193/H2829
BillText https://malegislature.gov/Bills/193/H2829.pdf
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