An Act establishing a commission to study reforms to the low-income housing tax credit program

194th Legislature (2025-2026) Introduced by David DeCoste and 5 co-sponsors

Establishes a 9-member commission to study LIHTC reforms in Massachusetts and issue recommendations within 12 months to boost transparency, efficiency, and long-term affordability.

Hearing scheduled for 09/15/2025 from 01:00 PM-05:00 PM in A-2

Summary: H.3149 — An Act establishing a commission to study reforms to the low-income housing tax credit program

Purpose and intent

Establishes a special commission to study and recommend reforms to the Low-Income Housing Tax Credit (LIHTC) program in Massachusetts.

Goals include enhancing transparency, efficiency, and the impact of LIHTC on affordable housing statewide.

Key provisions and proposed reforms to study

The commission will investigate and document:
- (a) How LIHTC resources are administered and allocated at the state level.
- (b) Ways to streamline project requirements, reduce unnecessary costs, and incentivize long-term affordability.
- (c) Feasibility of implementing supplementary state-level tax credits, expedited permitting, and incentives for mixed-use and environmentally sustainable development.
- (d) Best practices to prioritize preservation of existing affordable housing and align resources with local housing needs.
- (e) Enhanced oversight mechanisms to ensure transparent and equitable allocation of credits.

Commission composition

The commission is designed to be multidisciplinary and include:
- Secretary of Housing and Livable Communities (or designee) – Chair
- 1 House member appointed by the Speaker of the House
- 1 Senate member appointed by the Senate President
- 1 House member appointed by the House Minority Leader
- 1 Senate member appointed by the Senate Minority Leader
- 2 Governor appointees: one with affordable housing development expertise, and one with tax policy expertise
- 1 representative of a nonprofit housing advocacy organization (appointed by the Governor)
- 1 representative of a regional planning agency (appointed by the Governor)

Total: 9 members

Public hearings and stakeholder input

The commission must hold at least 3 public hearings to gather input from stakeholders such as developers, housing advocates, municipal officials, and community members.

Reporting and timelines

The commission must file its report with findings and recommendations no later than 12 months after the act’s effective date.

The report will be submitted to the clerks of the House and Senate, the Joint Committee on Housing, and the Joint Committee on Revenue.

Procedural status and timeline

Introduced: February 27, 2025

Legislative actions include: referral to the Committee on Revenue; Senate concurrence noted

Hearing: Scheduled for September 15, 2025, from 1:00 PM to 5:00 PM in hearing room A-2

Related bill: HD 3372 (House Docket No. 3372) is noted as replacing this measure

Potential impact

No immediate changes to LIHTC policy are enacted by this bill itself; rather, it creates a formal process to study reforms.

Could lead to reforms that improve transparency, reduce costs, speed up development, and promote long-term affordability and sustainable, mixed-use projects if the commission’s recommendations are adopted.

Impacts could extend to developers, affordable housing providers, municipalities, and state agencies involved in tax policy and housing oversight.

Notes

The bill is framed as a study commission rather than direct policy enactment.

The act emphasizes transparency, efficiency, and alignment of LIHTC resources with local housing needs.