H3182

Relative to a capital gains tax credit for first time homebuyers

Introduced·2/27/25
Introduced Text

Massachusetts bill H3182 proposes a capital gains tax credit for first-time homebuyers.

Massachusetts bill H3182 introduces a refundable tax credit for first-time homebuyers who invest capital gains into their down payment. The credit is equal to the lesser of the capital gains tax owed or the down payment amount. The credit applies to Massachusetts residents who have not owned a home in the past three years. The capital gains must be liquidated within 60 days before the property transfer.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

See what it does, who it affects, and the critical issues in plain language. Free, 30 seconds.

Where it stands

Current
In committee
Next
Committee decision

Sponsors

D
1
0
Democratic CaucusRepublican Caucus

Calendar

Sep 15, 2025

1:00 PM

Joint Committee on Revenue Hearing

History

Apr 2

House

Accompanied a study order, see H5318

Feb 25

House

Reporting date extended to Wednesday, March 18, 2026

Dec 18, 2025

House

Reporting date extended to Friday, February 20, 2026