Massachusetts legislation · 194th General Court
Massachusetts H3260: An Act allowing for a tax credit for rent paid on the personal residence of the taxpayer
Status: Failed, April 2, 2026
What the bill says
From the introduced text, February 27, 2025:
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 …
Sponsors
- Chynah Tyler (D) · primary sponsor
Latest actions
- : Accompanied a study order, see H5318
- : Reporting date extended to Wednesday, March 18, 2026
- : Reporting date extended to Friday, February 20, 2026
- : Hearing scheduled for 09/15/2025 from 01:00 PM-05:00 PM in A-2
- : Senate concurred
- : Referred to the committee on Revenue
Common questions
- What is H3260?
- H3260 is a bill in the Massachusetts Legislature (194th General Court): An Act allowing for a tax credit for rent paid on the personal residence of the taxpayer.
- What is the status of H3260?
- Failed as of April 2, 2026. Latest action: Accompanied a study order, see H5318 (April 2, 2026).
- Who sponsored H3260?
- Chynah Tyler (D).
- Where is the official record for H3260?
- On the Massachusetts Legislature website: https://malegislature.gov/Bills/194/H3260
Source: official Massachusetts record. Tracked by Delilah, AI for legislation across all 50 states and Congress.