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HD 1347

An Act relative to the conservation land tax credit

194th Legislature (2025-2026) Introduced by David DeCoste and 11 co-sponsors

Massachusetts bill creating state income tax credits for landowners donating conservation easements, reducing property development while shifting conservation costs from public budget to foregone tax revenue.

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Bill Summary · HD 1347

Legislative bill overview

HD 1347 establishes or modifies a state income tax credit for Massachusetts residents who donate land or conservation easements to qualified conservation organizations. The bill incentivizes private landowners to voluntarily protect environmentally sensitive areas, forests, wetlands, or agricultural land by offering a financial benefit through reduced state tax liability.

Why is this important

Land conservation is a cost-effective alternative to government land acquisition for environmental protection. By using tax credits rather than public funds to purchase land, the state can expand protected lands while reducing fiscal burden. This approach addresses sprawl, protects water resources, preserves farmland, and maintains wildlife corridors—objectives otherwise requiring significant public spending.

Potential points of contention

  • Revenue impact: Tax credits reduce state income tax collections, creating fiscal costs that must be offset or budgeted; the size of allowable credits directly affects the state's bottom line
  • Equity concerns: Tax incentives primarily benefit wealthy landowners who have taxable income sufficient to use credits; lower-income residents cannot benefit from the same conservation incentive structure
  • Valuation disputes: Conservation easement valuations are subject to abuse and can create conflicts between donors seeking maximum tax benefits and the IRS/state revenue authorities attempting to verify legitimate conservation value
  • Permanence questions: While easements are typically perpetual, enforcement and monitoring of conservation restrictions require ongoing resources that must be funded separately

Compiled from official sources — confirm details with the bill’s official record.

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