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HOUSE DOCKET, NO. 2673         FILED ON: 1/18/2013

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 3364

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Jason Lewis

_______________

To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
              Court assembled:

              The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:

An Act to promote housing creation for persons with disabilities.

_______________

PETITION OF:

 

Name:

District/Address:

Jason Lewis

 

Tom Sannicandro

7th Middlesex

Ruth B. Balser

12th Middlesex

James J. O'Day

14th Worcester

Richard J. Ross

Norfolk, Bristol and Middlesex

Stephen L. DiNatale

3rd Worcester

Danielle W. Gregoire

4th Middlesex

Robert F. Fennell

10th Essex

Angelo J. Puppolo, Jr.

12th Hampden

Thomas M. Stanley

9th Middlesex

David Paul Linsky

5th Middlesex

Cheryl A. Coakley-Rivera

10th Hampden

Sarah K. Peake

4th Barnstable

Sal N. DiDomenico

Middlesex and Suffolk

Colleen M. Garry

36th Middlesex

Ann-Margaret Ferrante

5th Essex

Benjamin Swan

11th Hampden

Kay Khan

11th Middlesex

William N. Brownsberger

Second Suffolk and Middlesex

Louis L. Kafka

8th Norfolk

Alice Hanlon Peisch

14th Norfolk

Carolyn C. Dykema

8th Middlesex

Kevin J. Murphy

18th Middlesex

John J. Binienda

17th Worcester

Donald Humason

 

Michael R. Knapik

Second Hampden and Hampshire

Aaron Vega

5th Hampden

Dennis A. Rosa

4th Worcester

John J. Lawn, Jr.

10th Middlesex

Bruce J. Ayers

1st Norfolk

Jonathan Hecht

29th Middlesex

Denise C. Garlick

13th Norfolk

James Arciero

2nd Middlesex

Denise Andrews

2nd Franklin

Paul R. Heroux

2nd Bristol

Thomas P. Conroy

13th Middlesex

Thomas A. Golden, Jr.

16th Middlesex


HOUSE DOCKET, NO. 2673        FILED ON: 1/18/2013

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 3364

By Mr. Lewis of Winchester, a petition (accompanied by bill, House, No. 3364) of Jason M. Lewis and others for legislation to provide tax incentives to promote housing creation for persons with disabilities.  Revenue. 


The Commonwealth of Massachusetts
 

_______________

In the Year Two Thousand Thirteen

_______________

 

An Act to promote housing creation for persons with disabilities.
 

              Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
 

              SECTION 1. Section 20 of chapter 40B of the General Laws, as appearing in the 2010 Official Edition, is hereby amended by inserting after the word “organization,” in line 9, the following definition:-

              “Long-term subsidized housing for persons with disabilities”, any housing subsidized by the federal or state government under any program to assist the construction of low or moderate income housing as defined in the applicable federal or state statute, whether built or operated by any public agency or any nonprofit or limited dividend organization; in such housing, each individual resident with a disability shall be counted as one unit of housing regardless of the state or federal agency through which supportive services are provided, provided that the project meets Project Eligibility Criteria of the Subsidized Housing Inventory.

              SECTION  2. Section 21 of said chapter 40B, as appearing in the 2010 Official Edition, is hereby amended by inserting after the words “moderate income housing,” in line 2, the words:- or long term subsidized housing for persons with disabilities.

              SECTION 3. Subsection (a) of section 2 of chapter 121E of the General Laws, as appearing in the 2010 Official Edition  is hereby amended by inserting after the words “disabled persons,”  in line 11, the following words:- , including clients of the department of mental health and the department of developmental disabilities who are not eligible through the Facilities Consolidation Fund or the Community-Based Housing Fund.

              SECTION 4. Clause (4) of subsection (a) of section 3 of said chapter 121E is hereby amended by inserting after the words  “persons with disabilities,” in line 14, the following:- , including clients of the department of mental health and the department of developmental disabilities who are not eligible through the Facilities Consolidation Fund or the Community-Based Housing Fund;

              SECTION 5.  Chapter 63 of the General Laws is hereby amended by inserting after section 38FF, the following section:-

              Section 38GG. (a) A credit against taxes shall be allowed for donations to a fiduciary organization for distribution to individual development accounts established under in line item 7004-9317 of chapter 139 of the acts of 2006. The credit shall equal the lesser of $75,000 or 75 per cent of the donation amount.

              (b) If a credit allowed under this section is claimed, the amount upon which the credit is based that is allowed or allowable as a deduction from federal taxable income under section 170 of the Internal Revenue Code shall be added to federal taxable income in determining Massachusetts taxable income. As used in this subsection, the amount upon which a credit is based is the allowed credit divided by 75 per cent.

              (c ) The allowable tax credit that may be used in any 1 tax year shall not exceed the tax liability of the taxpayer.

              (d) Any tax credit otherwise allowable under this section that is not used by the taxpayer in a particular year may be carried forward and offset against the taxpayer’s tax liability for the next succeeding tax year. Any tax credit remaining unused in the next succeeding tax year may be carried forward and used in the second succeeding tax year. Any tax credit not used in the second succeeding tax year may be carried forward and used in the third succeeding tax year, but may not be carried forward for any tax year thereafter.

              (e) Community based organizations that operate financial literacy and asset-specific training for individual development account holders must include an option for individual development account holders to receive such training in a manner appropriate to the learning style of individuals with autism and other developmental disabilities.

              SECTION 6. Section 1 of chapter 708 of the acts of 1966 is hereby amended by inserting after subsection (g) the following 4 subsections:-

              (h) “Housing expenses”, expenses for a primary residence for the resident with a disability, including rent, security deposit, purchase of a primary residence or an interest in a primary residence, closing costs, mortgage payments, real property taxes, and utility charges.

              (i) “Parent”, any parent or legal guardian of a resident with a disability.

              (j) “Resident with a disability”, any resident found by MassHealth to have a disability.

              (k) “Savings program”, a program approved and administered by MHFA designed to facilitate and encourage savings by or on behalf of residents with disabilities, future residents with disabilities, and parents for the purpose of paying for the costs of housing for residents with disabilities.

              SECTION 7. Section 4 of chapter 708 of the acts of 1966, as most recently amended by chapter 239 of the acts of 1998, is hereby amended by inserting after subsection (z) the following subsection:-

              (aa) to provide residents with disabilities and parents with convenient and effective savings programs to provide for the costs of housing for residents with disabilities, as set forth in Section 5E.

              SECTION 8. Said chapter 708 is hereby amended by adding the following section:-

              Section 5E. Savings programs. The MHFA is authorized and empowered:

              (a)              To develop and administer one or more savings programs for residents with disabilities and their parents, all in cooperation with such other public and private parties and in accordance with such criteria or guidelines as the MHFA shall deem appropriate to effectuate the purposes of this chapter. To the extent practicable, such savings program or programs shall provide residents with disabilities or parents an opportunity to participate conveniently and shall enable them to set aside relatively small amounts of money at a time. In connection with an savings program the MHFA may accept and hold funds of residents with disabilities, parents, or others, establish special accounts for such purposes and invest such funds in such manner as is authorized for Authority funds (under section eighteen).

              (b)              To establish rules and regulations with respect to MHFA savings programs.

              (c)              To create and supervise a marketing and distribution system for units of participation in savings programs, either or both of which shall be referred to for purposes of this section as “units”, and to establish proper books of record and account to record the identity of the purchasers and the named beneficiaries, the amounts payable as principal and interest, the receipts and expenses of MHFA with respect to the program and other matters necessary to the administration of the program.

              (d)              To establish minimum and maximum unit amounts with respect to the savings programs, procedures for the crediting of interest with respect to the units, procedures with respect to payment of the balance due on the final maturity date of a unit or otherwise, procedures with respect to the determinations of eligible beneficiaries, and procedures to accommodate the acquisition of units through payroll savings plans and other similar programs.

              (e)              To employ financial, marketing, legal and other consultants and advisors for the purpose of consulting with MHFA on the implementation and ongoing administration of the savings programs and to enter into contracts and agreements necessary in connection therewith.

              (f)              To enter into one or more contracts and agreements for marketing, distribution and administration services in connection with savings programs.

              (g)              To obtain by purchase, lease or license such equipment and facilities, including computer software and hardware, and to employ staff necessary or convenient to carry out the savings programs.

              (h)              To establish a schedule of fees and charges, including premiums in connection with the sale of units of savings, sufficient to provide for the estimated costs of the program incurred by MHFA.

              (i)              To take such further actions and establish such further procedures as shall be appropriate to carry out the purposes of the savings programs.

              SECTION 9. Persons with savings accounts established under chapter 15C shall be able to roll them into a savings account established under this chapter. Persons with savings accounts established under this chapter shall be able to roll them into a saving account established under chapter 15C.

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