Tax Break for Removal of Lead Paint

  • Description
  • Funding History
  • Proposals

The Tax Break for Removal of Lead Paint is a tax credit provided by the Commonwealth to property owners to help offset the cost of covering or removing lead paint from a residential property in Massachusetts.

The credit is available to any owner of Massachusetts residential property - including multi-unit houses and apartment buildings - who has paid for deleading (removing or covering any paint, plaster, or other structural accessible materials containing dangerous levels of lead) of such property for purposes of bringing the property into either full compliance or interim control pending full compliance. Deleading must be performed by an authorized professional and certified by a licensed inspector who inspects the property before and after the deleading has occurred.

Deleading is required of all residential rental properties in which a child under the age of six resides (lead paint is found in most homes built prior to 1978). The credit is equal to the cost of deleading, with a maximum credit value of $1,500 per unit deleaded. Eligible claimants may reduce their tax liability by the credit amount, carrying over any unused credit for up to seven years in order to offset future year tax liabilities.

The Massachusetts Department of Revenue estimates that this tax break costs the Commonwealth about $2.5 million annually in forgone tax revenue.

Updated August 2016

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