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HD 6127

The annual report from the Executive Office for Housing and Livable Communities (under Section 6M(c)(8) of Chapter 62 and Section 38EE(c)(8) of Chapter 63 of the General Laws) submitting the Community Investment Tax Credit (CITC) annual report for calendar year 2025.

194th Legislature (2025-2026)

The bill requires annual, public CITC program outcome reports by April 30, plus a public listing of all participants and funds.

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WeVote Research Nonpartisan
Bill Summary · HD 6127

Context and Purpose

  • Bill HD 6127 (Session 194th, Massachusetts) concerns the annual report from the Executive Office for Housing and Livable Communities (EOHLC) related to the Community Investment Tax Credit (CITC) program.
  • The report is mandated under M.G.L. Chapter 62, section 6M(c)(8) and Chapter 63, section 38EE(c)(8), with regulatory and reporting requirements prescribed by the department in consultation with the commissioner.
  • The core aim is to document outcomes achieved through CITC in the prior year, maintain transparency about participants (community partners and funds), and provide an annual public report by April 30.

Key Provisions and Changes

  • Regulatory framework for CITC reporting:

    • The department, with the commissioner, shall prescribe regulations to carry out the reporting requirements.
    • Regulations shall require annual outcome reports from:
    • Community partners
    • Community partnership funds
    • Reports must be made available to the public.
    • The department shall maintain a publicly accessible list of all community partners and community partnership funds on its website.
    • The department shall produce an annual report describing program outcomes not later than April 30 of the year.

  • Certification and list of CDCs (contextual framework, not a new certification framework in this bill but summarized for context):

    • Reference to Chapter 240 of the Acts of 2010, which established the Community Development Corporation (CDC) certification framework and criteria for governance and constituency representation.
    • The report lists certified CDCs, Community Support Organizations (CSOs), and Community Partnership Funds (CPFs) that participate in CITC.

  • 2025 program data and administration:

    • Total Credit Allocation for CITC raised to $15 million for 2025.
    • NOFA (Notice of Funding Availability) rounds:
    • 2025 awarded: 54 certified CDCs and 1 CSO with $13,270,000 in Tax Credits.
    • Remaining amount: $1,730,000 awarded in a second round to one additional CDC ($250,000) plus rolling awards to earlier awardees with high utilization.
    • End of 2025 unawarded credits: $160,000.
    • Total CITC awards in 2025: $14,840,000 to 54 CDCs, 1 CSO, and associated CPFs.
    • Utilization status: Approximately 36% of awarded credits had been utilized by year-end 2025 (i.e., investors had entered their information into the CITC system).

  • 2025 awardees (partial list with allocated credits):

    • Examples include ACEDONE, Amherst CLT, Allston Brighton CDC, Asian CDC, Chinatown Land Trust, Dorchester Bay EDC, Harborlight Community Partners, Housing Nantucket, Just A Start, Lawrence Community Works, Main South CDC, Urban Edge, Way Finders, Whit CTA, etc.
    • Individual awards range typically from about $75,000 to $525,000 per entity, with several at mid-to-high five hundred thousands.

  • Post-2025 activity (highlights from 2026 NOFA responses):

    • 2026 CITC NOFA released; applicants provided activity updates, including housing construction, new development, energy retrofits, childcare initiatives, acquisition of rental units, new pilots for community development, and expansion of affordable housing.
    • Examples of projects:
    • Island Housing Trust: multiple new units and a sizable construction pipeline (140 units in construction, >350 residents housed).
    • Allston Brighton CDC: deep energy retrofit of 20 housing units; electrification.
    • Harborlight Homes: Anchor Point Phase II (39 units) and impact metrics on demand and families.
    • Housing Nantucket: Wiggles Way, 22 new families housed.
    • Just A Start, South Boston NDC, Urban Edge, etc., with various housing, economic mobility, and community development initiatives.

  • GOALs reporting:

    • Certified CDCs must submit an annual GOALs survey to MACDC (Massachusetts Association of Community Development Corporations) detailing CITC outcomes.
    • EOHLC collaborates with MACDC to refine CITC questions and reporting.

Who is Affected

  • Certified Community Development Corporations (CDCs) and Community Support Organizations (CSOs) participating in the CITC program.
  • Community Partnership Funds (CPFs) associated with the program.
  • Investors and lenders utilizing CITC credits (habituated in the CITC system for credit utilization data).
  • General public and stakeholders who access the annual CITC outcomes report and the list of participants on the EOHLC website.

Procedural and Timeline Details

  • Annual reporting deadline: Not later than April 30 each year.
  • Report contents: Outcomes achieved in the prior year; list of all CDCs/CSOs/CPFs; public availability of reports; online listing of partners/funds.
  • Regulatory process: Regulations to carry out the reporting and disclosure requirements shall be established by the department and the commissioner.
  • Certification framework: The bill references ongoing certification/recertification functions for CDCs (certified every 4 years, governance and constituency representation criteria), as defined in Chapter 40H.
  • 2025 allocation and awards:
    • Total CITC credits increased to $15 million for 2025.
    • First NOFA round awarded $13.27 million to 54 CDCs and 1 CSO; second round awarded $250,000 to an additional CDC; $160,000 remained unawarded.
  • 2025 utilization: As of year-end, about 36% of credits awarded had been utilized (data entry into the CITC system required for recognition of utilization).

Key Takeaways

  • The bill formalizes and clarifies the annual public reporting requirements for the CITC program, including a public list of participants and an April 30 reporting deadline.
  • It notes the 2025 funding level ($15 million) and summarizes the distribution of awards, including extensive participation by a broad slate of CDCs and CSOs.
  • It integrates governance and certification considerations for CDCs, reinforcing accountability and meaningful representation of low- and moderate-income communities in governance.
  • It highlights ongoing and upcoming program activity, including a robust set of 2026 project updates from participating partners.

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

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