H3260 • 2025

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

Housing Taxes

Active

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

Sponsor: Chynah Tyler
Last action: 2026-04-02
Official status: Accompanied a study order, see H5318
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 allowing for a tax credit for rent paid on the personal residence of the taxpayer

An Act allowing for a tax credit for rent paid on the personal residence of the taxpayer By Representative Tyler of Boston, a petition (accompanied by bill, House, No.

What This Bill Does

An Act allowing for a tax credit for rent paid on the personal residence of the taxpayer By Representative Tyler of Boston, a petition (accompanied by bill, House, No.
3260) of Chynah Tyler for legislation to authorize tax credits for rent paid on personal residences of taxpayers.
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

2026-04-02 House
Accompanied a study order, see H5318
2026-02-25 House
Reporting date extended to Wednesday, March 18, 2026
2025-12-18 House
Reporting date extended to Friday, February 20, 2026
2025-09-04 Joint
Hearing scheduled for 09/15/2025 from 01:00 PM-05:00 PM in A-2
2025-02-27 House
Referred to the committee on Revenue
2025-02-27 Senate
Senate concurred

Official Summary Text

An Act allowing for a tax credit for rent paid on the personal residence of the taxpayer
By Representative Tyler of Boston, a petition (accompanied by bill, House, No. 3260) of Chynah Tyler for legislation to authorize tax credits for rent paid on personal residences of taxpayers. Revenue.

Current Bill Text

Read the full stored bill text

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Bill H.3260

SECTION1. Section 3 of chapter 62 of the General Laws is hereby amended by striking out subsection B(a)(9) and inserting in place thereof the following subsection:-

In the case of an individual who pays rent for his principal place of residence in excess of 30 percent of the taxpayer’s gross income for such taxable year and such residence is located in the commonwealth, an amount equal to the applicable percentage of such excess as follows:

(i) 100% for an individual whose gross income is not over $25,000, (ii) 75% for an individual whose gross income is over $25,000, but not over $50,000, (iii) 50% for an individual whose gross income is over $50,000, but not over $75,000, (iv) 25% for an individual whose gross income is over $75,000, but not over $100,000, or (v) a deduction not to exceed $3,000 for a single person, for a person that qualifies as a head of household under section two (b) of the Code, or for a husband and wife that together make over $100,000 in gross income.

The term “rent” shall include any amount paid for utilities of a type taken into account for purposes of determining the standard utility allowance, but for purposes of determining the amount of credit allowed under this subsection rent shall be capped at 125% of the fair market rent (including the standard utility allowance) as determined by the United States Department of Housing and Urban Development.

SECTION 2.

This act shall take effect for tax years beginning on or after January 1, 2024.

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