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H3147 • 2025

An Act relative to the conservation land tax credit

An Act relative to the conservation land tax credit

Taxes
Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor
Bradley H. Jones, Jr.
Last action
2026-05-07
Official status
Accompanied a study order, see H5371 (under House Rule 27)
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

An Act relative to the conservation land tax credit

An Act relative to the conservation land tax credit By Representative Jones of North Reading, a petition (accompanied by bill, House, No.

What This Bill Does

  • An Act relative to the conservation land tax credit By Representative Jones of North Reading, a petition (accompanied by bill, House, No.
  • 3147) of Bradley H.
  • Jones, Jr., and others relative to the conservation land tax credit.
  • Revenue.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2026-05-07 House

    Accompanied a study order, see H5371 (under House Rule 27)

  2. 2025-07-01 Joint

    Hearing scheduled for 07/15/2025 from 10:00 AM-01:00 PM in A-1

  3. 2025-02-27 House

    Referred to the committee on Revenue

  4. 2025-02-27 Senate

    Senate concurred

  5. House

    Reported by committee to Clerk’s Office for processing, will accompany a study order

Official Summary Text

An Act relative to the conservation land tax credit
By Representative Jones of North Reading, a petition (accompanied by bill, House, No. 3147) of Bradley H. Jones, Jr., and others relative to the conservation land tax credit. Revenue.

Current Bill Text

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Bill H.3147

SECTION 1. Section 6 of chapter 62 of the General Laws, as appearing in the 2022 Official Edition, is hereby amended by inserting after the word “amended”, in line 769, the following words:- , or a private nonprofit trust established pursuant to chapter 203 organized for the purposes of land conservation, which is authorized to do business in the commonwealth, and which has tax-exempt status as a nonprofit charitable organization as described in section 501(c)(3) of the Internal Revenue Code of 1986, as amended..

SECTION 2. Said section 6 of said chapter 62, as so appearing, is hereby further amended by striking out, in line 835, the figure “$2,000,000” and inserting in place thereof the following figure:- $3,000,000.

SECTION 3. Said section 6 of said chapter 62 is hereby further amended by striking out the figure “$3,000,000”, inserted by section 40B, and inserting in place thereof the following figure:- $4,000,000.

SECTION 4. Said section 6 of said chapter 62 is hereby further amended by striking out, in line 835, the figure “$4,000,000”, inserted by section 40C, and inserting in place thereof the following figure:- $5,000,000.

SECTION 5. Said section 6 of said chapter 62 is hereby further amended by striking out the figure “$5,000,000”, inserted by section 40D, and inserting in place thereof the following figure:- $2,000,000.

SECTION 6. Section 38AA of chapter 63, as so appearing, is hereby amended by inserting after the word “amended”, in line 29, the following words:- , or a private nonprofit trust established pursuant to chapter 203 organized for the purposes of land conservation, which is authorized to do business in the commonwealth, and which has tax-exempt status as a nonprofit charitable organization as described in section 501(c)(3) of the Internal Revenue Code of 1986, as amended.

SECTION 7. Said section 38AA of said chapter 63, as so appearing, is hereby amended by striking out, in line 88, the figure “$2,000,000” and inserting in place thereof the following figure:- $3,000,000.

SECTION 8. Said section 38AA of said chapter 63, as so appearing, is hereby amended by striking out, in line 88, the figure “$3,000,000” and inserting in place thereof the following figure:- $4,000,000.

SECTION 9. Said section 38AA of said chapter 63, as so appearing, is hereby amended by striking out, in line 88, the figure “$4,000,000.” and inserting in place thereof the following figure:- “$5,000,000”

SECTION 10. Said section 38AA of said chapter 63 is hereby further amended by striking out the figure “$5,000,000”, inserted by section 41D, and inserting in place thereof the following figure:- $2,000,000.

SECTION 11. Sections 1, 2, 6 and 7 shall take effect on January 1, 2026.

SECTION 12. Sections 3 and 8 shall take effect on January 1, 2027.

SECTION 13. Sections 4 and 9 shall take effect on January 1, 2028.

SECTION 14. Sections 5 and 10 of this act shall take effect on December 31, 2035.

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