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Massachusetts Senate bill increases conservation land tax credit cap to $5 million and expands eligibility to nonprofit land trusts

Original title: An Act increasing the conservation land tax credit

Last action · July 2, 2026: Bill reported favorably by committee and referred to the committee on House Ways and MeansSponsors: Bruce Tarr and 5 others

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Would Do

Massachusetts bill S.2083 expands the conservation land tax credit to include eligible private nonprofit land trusts and increases the statewide annual credit cap incrementally from $2,000,000 to $5,000,000 by January 1, 2027, with provisions expiring on December 31, 2035.

Why it matters

Landowners donating property or interests for conservation can access higher credit limits, and qualifying charitable trusts gain eligibility to participate in the tax credit program.

Who It Would Affect

Groups the bill's text would affect if enacted, as described in the record. Being affected is not a position for or against it.

Directly affected

private nonprofit trusts

Private nonprofit land trusts become newly eligible to participate in the conservation land tax credit program.

Directly affected

landowners engaging in conservation land transactions

Landowners have access to an expanded statewide cap for conservation land tax credits.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

Who becomes newly eligible for the conservation land tax credit under this bill?
Private nonprofit trusts compliant with chapter 203 that are organized for land conservation, authorized to do business in the commonwealth, and hold tax-exempt status.
What will the maximum annual cap for the tax credit be by 2027?
The annual cap will reach $5,000,000 on January 1, 2027.

What else do you want to know?

News Coverage

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Where This Stands

Currently passed chamber. The next step in the legislative lifecycle is Law.

Procedural history

5 actions
  1. Jul 2, 2026HouseCommittee
    Bill reported favorably by committee and referred to the committee on House Ways and Means
  2. Apr 1, 2026Senate
    Reporting date extended to Thursday June 25, 2026
  3. Jul 1, 2025Joint
    Hearing scheduled for 07/15/2025 from 10:00 AM-01:00 PM in A-1
  4. Feb 27, 2025House
    House concurred
  5. Feb 27, 2025SenateCommittee
    Referred to the committee on Revenue

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Sponsors

Connected Entities

Internal Revenue Code of 1986
OrganizationInternal Revenue Code of 1986“Reference for tax-exempt status under Section 501(c)(3)”Map →

Sources

Open source document

malegislature.gov

Analysis Score

0–100
  • Significance60
    How much this matters to a regular citizen
  • Controversy15
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz25
    Current news / social attention level

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