Origin: A personal income tax credit is provided to defray the cost that property owners incur when removing, containing, or replacing paint, plaster, or other accessible structural materials containing dangerous levels of lead in residential buildings constructed prior to 1978. A smaller credit is available for partial removal, containment, or replacement of such materials, so long as the partial remediation meets statutory requirements.

Origin: M.G.L. c. 62, § 6(e)

Item Number
FY2022
FY2023
FY2024
FY2025
FY2026
1.602
3.1
2.3
5.2
5.8
6.4
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