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.
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Date
Branch
Action
7/2/2026
House
7/2/2026 HouseBill reported favorably by committee and referred to the committee on House Ways and Means
4/1/2026
Senate
4/1/2026 SenateReporting date extended to Thursday June 25, 2026
7/1/2025
Joint
7/1/2025 JointHearing scheduled for 07/15/2025 from 10:00 AM-01:00 PM in A-1
2/27/2025
House
2/27/2025 HouseHouse concurred
2/27/2025
Senate
2/27/2025 SenateReferred to the committee on Revenue
An Act relative to the conservation land tax credit
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12 section(s) · formatted for easier reading
▸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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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.