Origin: Filers who donate land for conservation in perpetuity for the use of all citizens of the Commonwealth can receive a credit of up to $75,000. Approval of the donation is required from the Secretary of the Office of Energy & Environment Affairs. The credits may not be sold or transferred to another taxpayer, but are refundable. The total credits that may be approved are capped at $2.0 million annually.

Origin: M.G.L. c. 62, § 6 (p)

Item Number
FY2022
FY2023
FY2024
FY2025
FY2026
1.615
1.9
1.6
1.6
1.6
1.6
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