{"AmendmentNumber":"1334","ParentBillNumber":"H5500","Bill":null,"Sponsor":{"Id":"BHJ1","Name":"Bradley H. Jones, Jr.","Type":1,"Details":"https://malegislature.gov/api/GeneralCourts/194/LegislativeMembers/BHJ1","ResponseDate":"2026-04-16T13:47:53.927"},"Category":"Revenue","Action":"Rejected","RollCall":[],"Title":"Conservation Land Tax Credit","Branch":"House","RedraftNumber":null,"IsFurther":false,"GeneralCourtNumber":194,"Text":"Representatives Jones of North Reading, Ferguson of Holden, Frost of Auburn, Muradian of Grafton, Vieira of Falmouth and Smola of Warren move to amend the bill by adding the following section: \r\n\r\n“SECTION AA. Subsection (p) of section 6 of chapter 62 of the General Laws, as appearing in the 2024 Official Edition, is hereby amended by inserting after the word “amended”, in line 769, the following words:- , or a private nonprofit trust established pursuant to chapter 203 organized for the purposes of land conservation, which is authorized to do business in the commonwealth, and which has tax-exempt status as a nonprofit charitable organization as described in section 501(c)(3) of the Internal Revenue Code of 1986, as amended.\r\n\r\nSECTION BB. Said subsection (p) of said section 6 of said chapter 62, as so appearing, is hereby amended by striking out, in line 835, the figure “$2,000,000” and inserting in place thereof the following figure:- $3,000,000.\r\n\r\nSECTION CC. Said subsection (p) of said section 6 of said chapter 62, as so appearing, is hereby amended by striking out, in line 835, the figure “$3,000,000” and inserting in place thereof the following figure:- $4,000,000.\r\n\r\nSECTION DD. Said subsection (p) of said section 6 of said chapter 62, as so appearing, is hereby amended by striking out, in line 835, the figure “$4,000,000” and inserting in place thereof the following figure:- $5,000,000.\r\n\r\nSECTION EE. Section 38AA of chapter 63, as so appearing, is hereby amended by inserting after the word “amended”, in line 29, the following words:- , or a private nonprofit trust established pursuant to chapter 203 organized for the purposes of land conservation, which is authorized to do business in the commonwealth, and which has tax-exempt status as a nonprofit charitable organization as described in section 501(c)(3) of the Internal Revenue Code of 1986, as amended.\r\n\r\nSECTION FF. Said section 38AA of said chapter 63, as so appearing, is hereby amended by striking out, in line 88, the figure “$2,000,000” and inserting in place thereof the following figure:- $3,000,000.\r\n\r\nSECTION GG. Said section 38AA of said chapter 63, as so appearing, is hereby amended by striking out, in line 88, the figure “$3,000,000” and inserting in place thereof the following figure:- $4,000,000.\r\n\r\nSECTION HH. Said section 38AA of said chapter 63, as so appearing, is hereby amended by striking out, in line 88, the figure “$4,000,000. ” and inserting in place thereof the following figure:- “$5,000,000”\r\n\r\nSECTION II. Sections BB and FF shall take effect on January 1, 2027.\r\n\r\nSECTION JJ. Sections CC and GG shall take effect on January 1, 2028.\r\n\r\nSECTION KK. Sections DD and HH shall take effect on January 1, 2029.\r\n\r\nSECTION LL. Sections BB, CC, DD, FF, GG and HH of this act shall expire on December 31, 2037.”\r\n"}