Massachusetts legislation · 194th General Court
Massachusetts H3182: An Act relative to a capital gains tax credit for first time homebuyers
Status: Failed, April 2, 2026
What the bill says
From the introduced text, February 27, 2025:
Section 1. As used in this section, the following words shall, unless the context clearly requires otherwise, have the following meanings: “First-time homebuyer,” a Massachusetts resident who has not owned a home at any point in the last three years. Section 2. Notwithstanding any general or special law to the contrary there shall be a refundable credit associated with first time homebuyers transferring capital investments into the down payment on a primary residency. The amount of the credit shall be valued at the cost of any capital gains tax owed or the value of the homebuyer’s down payment, whichever is lower. Section 3. The liquidation of capital funds must occur within the 60 days prior to the transfer of the property.
Sponsors
- Christopher Markey (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 H3182?
- H3182 is a bill in the Massachusetts Legislature (194th General Court): An Act relative to a capital gains tax credit for first time homebuyers.
- What is the status of H3182?
- Failed as of April 2, 2026. Latest action: Accompanied a study order, see H5318 (April 2, 2026).
- Who sponsored H3182?
- Christopher Markey (D).
- Where is the official record for H3182?
- On the Massachusetts Legislature website: https://malegislature.gov/Bills/194/H3182
Source: official Massachusetts record. Tracked by Delilah, AI for legislation across all 50 states and Congress.