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Bill > S1507


MA S1507

MA S1507
Authorizing the establishment of first-time homebuyer savings accounts


summary

Introduced
01/23/2017
In Committee
07/25/2018
Crossed Over
Passed
Dead
12/31/2018

Introduced Session

190th General Court

Bill Summary

For legislation to authorize the establishment of first-time homebuyer savings accounts. Revenue.

AI Summary

This bill authorizes the establishment of first-time homebuyer savings accounts in Massachusetts. The key provisions allow individuals to open such accounts with financial institutions and designate a qualified first-time homebuyer as the beneficiary. Account holders can deduct up to $5,000 (or $10,000 for joint filers) in contributions and the earnings on the account from their taxable income, for a total of $50,000 over 15 years. The funds must be used for eligible costs, such as down payments and closing costs, for the purchase of a single-family residence in Massachusetts by the qualified beneficiary. The bill also outlines the responsibilities of financial institutions and the process for designating and reporting on these accounts to the Department of Revenue.

Committee Categories

Budget and Finance

Sponsors (7)

Last Action

Read and referred to the committee on Senate Ways and Means (on 07/25/2018)

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