Origin: Renters may deduct one-half of the rent paid for a principal residence located in Massachusetts up to a maximum deduction of $3,000 per year. The deduction is available to all renters, regardless of age or income.
Origin: M.G.L. c. 62, § 3B(a)(9)
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2023
FY2024
FY2025
FY2026
FY2027
Personal Income Tax
Deductions from Adjusted Gross Income
1.411
Rental Deduction
Renters may deduct one-half of the rent paid for a principal residence located in Massachusetts up to a maximum deduction of $3,000 per year. The deduction is available to all renters, regardless of age or income.
M.G.L. <a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter62/Section3" target="_blank">c. 62, § 3B(a)(9)</a>
145.5
183.7
187.3
190.9
194.7
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