S.2001

Establishing the Massachusetts downsizing tax credit

Introduced·2/27/25
Introduced Text

Establishes a Massachusetts downsizing tax credit for individuals moving to a smaller property.

The bill amends the General Laws of Massachusetts to create a downsizing tax credit for individuals who move their principal residence from within the state to a new property with at least 50% less square footage than their previous home. The credit is capped at $10,000. This measure aims to incentivize downsizing by providing a financial benefit to those reducing their living space.

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
Ways and Means Committee
Next
Committee decision

Sponsors

D
1
0
Democratic CaucusRepublican Caucus

Calendar

Sep 15, 2025

1:00 PM

Joint Committee on Revenue Hearing

History

Jul 2

House

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

Apr 1

Senate

Reporting date extended to Thursday June 25, 2026

Sep 4, 2025

Joint

Hearing scheduled for 09/15/2025 from 01:00 PM-05:00 PM in A-2