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

Table of Contents


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)

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