Conservation Land Tax Credit (CLTC)

Learn about the refundable credit for donations of land to a conservation agency in Massachusetts.

Overview

The CLTC may be available to personal income and corporate excise taxpayers that make qualified donations of certified land to a public or private conservation agency in Massachusetts.

The current yearly cap of the CLTC is $2,000,000.

The Executive Office of Energy and Environmental Affairs (EEA) determines:

  • Which donations qualify for the CLTC
  • The actual amount of the CLTC.

Eligibility

The CLTC is equal to 50% of the fair market value of the donated certified land but may not exceed $75,000.

Carryover, Refund, and Transfer

The CLTC is refundable but not transferable.

Taxpayers who claim the CLTC may not claim any other credit or deduction in the same tax year for the costs related to the same donated, certified land.

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

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