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MA H3098
Bill
Status
Introduced
2/27/2025
Primary Sponsor
Paul Frost
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AI Summary
- Creates a state income tax deduction for home heating oil, natural gas, and propane costs when the price exceeds $4.00 per gallon, with a maximum deduction of $800
- Applies only to fuel purchased between November 1, 2025 and March 31, 2026, for tax years 2025 and 2026
- Allows taxpayers to split the deduction across both tax years if the full $800 is not used in 2025
- Extends eligibility to condominium and cooperative owners whose heating costs are included in common fees, based on their percentage ownership share
- Requires the Commissioner of Revenue to establish rules for renters whose heating costs are included in rent, including provisions for multiple renters sharing a dwelling
Legislative Description
Relative to home heating oil deductions
Last Action
Reporting date extended to Wednesday, March 18, 2026
3/2/2026
Committee Referrals
Revenue2/27/2025
Full Bill Text
No bill text available