Origin: A tax credit is provided in the amount of the cost of removing, containing, or replacing certain materials, including paint, that contain lead in residential units up to $3,000 per dwelling unit. A smaller tax credit is provided for certain costs associated with the partial removal, containment, or replacement of such materials in residential units up to $1,000 per dwelling unit. A seven-year carryover of any unused credit is permitted. The credit is neither transferable nor refundable.

Origin: M.G.L. c. 62, § 6(e)

Item Number
FY2021
FY2022
FY2023
FY2024
FY2025
1.602
1.8
3.1
2.3
5.2
5.8
Loading...