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Massachusetts Community Investment Tax Credit (CITC)

Learn about the Massachusetts refundable tax credit for taxpayers and businesses that make cash contributions to investment projects.

Updated: April 25, 2024

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Overview

The CITC may be available to personal income or corporate excise taxpayers who make cash contributions to community partners investing in economic opportunities for:

  • Low and moderate income households in Massachusetts or
  • A community partnership fund

The current yearly cap of the CITC is $12,000,000. The Executive Office of Housing and Livable Communities (EOHLC) is responsible for determining:

  • Which contributions qualify for the CITC 
  • The actual amount of the CITC

Carryover, Refund, and Transfer

Unused CITCs may be:

  • Carried forward for the next 5 tax years
  • Refundable

Please note: credits aren’t transferable.

For more detailed information, including important definitions, please see:

Contact   for Massachusetts Community Investment Tax Credit (CITC)

Online

Contact DOR 
Log in to MassTaxConnect 
Sign up for DOR updates 
Translation Help 

Phone

Tax Department Call DOR Contact, Tax Department at (617) 887-6367
Toll-free in Massachusetts Call DOR Contact, Toll-free in Massachusetts at (800) 392-6089

9 a.m.–4 p.m., Monday through Friday

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