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S2083 • 2025

An Act increasing the conservation land tax credit

An Act increasing the conservation land tax credit

Taxes
Active

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

Sponsor
Bruce E. Tarr
Last action
2026-07-02
Official status
Referred to House Committee on Ways and Means
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 increasing the conservation land tax credit

An Act increasing the conservation land tax credit By Mr.

What This Bill Does

  • An Act increasing the conservation land tax credit By Mr.
  • Tarr, a petition (accompanied by bill, Senate, No.
  • 2083) of Bruce E.
  • Tarr, Hannah Kane, Joanne M.

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. 2026-07-02 House

    Bill reported favorably by committee and referred to the committee on House Ways and Means

  2. 2026-04-01 Senate

    Reporting date extended to Thursday June 25, 2026

  3. 2025-07-01 Joint

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

  4. 2025-02-27 Senate

    Referred to the committee on Revenue

  5. 2025-02-27 House

    House concurred

Official Summary Text

An Act increasing the conservation land tax credit
By Mr. Tarr, a petition (accompanied by bill, Senate, No. 2083) of Bruce E. Tarr, Hannah Kane, Joanne M. Comerford and James B. Eldridge for legislation to increase the conservation land tax credit. Revenue.
Status:
Referred to House Committee on Ways and Means

Current Bill Text

Read the full stored bill text
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Bill S.2083

SECTION 1. Subsection (p) of section 6 of chapter 62 of the General Laws, as appearing in the 2022 Official Edition, is hereby amended by adding, in line 769, after the words “as amended” the following words:- “, or private nonprofit trust compliant with 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 subsection (p) of said section 6 of said chapter 62, as so appearing, is hereby 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 subsection (p) of said section 6 of said chapter 62, as so appearing, is hereby amended by striking out, in line 835, the figure “$3,000,000” and inserting in place thereof the following figure:- “$4,000,000”.

SECTION 4. Said subsection (p) of said section 6 of said chapter 62, as so appearing, is hereby amended by striking out, in line835, the figure “$4,000,000”and inserting in place thereof the following figure:- “$5,000,000”.

SECTION 5. Section 38AA of chapter 63, as so appearing, is hereby amended by adding, in line 29, after the words “as amended” the following words:- , or a private nonprofit trust compliant with 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 6. 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 7. 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 8. 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 9. Sections 2 and 6 shall take effect on January 1, 2025.

SECTION 10. Sections 3 and 7 shall take effect on January 1, 2026.

SECTION 11. Sections 4 and 8 shall take effect on January 1, 2027.

SECTION 12. Sections 2, 3, 4, 6, 7, and 8 of this act shall expire on December 31, 2035.

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