A communication from the Executive Office of Housing and Livable Communities (see Section 106 of Chapter 9 of the Acts of 2025) submitting a report relative to the feasibility and efficacy of a housing construction sales tax exemption program

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Report Pursuant to Outside Section 106

Relative to the feasibility and efficacy of a housing construction sales

tax exemption program

December 2025

Contents

Executive Summary....................................................................................................... 2

Statutory Charge ........................................................................................................... 2

Interpretation of Statutory Charge ............................................................................... 3

Efficacy and Achievement of Goals ............................................................................. 3

Feasibility ................................................................................................................. 4

Cost Estimates .......................................................................................................... 7

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PASSAGE PROBABILITY

1% Unlikely

Why this number

Stage base Introduced — base rate 3%, measured from MA's completed sessions
Momentum -8 14/100 from the pace of recorded action
Time since last action -22 246 days quiet

A transparent scoring model over stage, momentum, recency, sponsorship and recorded votes — not a trained predictor. Treat it as a way to rank attention, not as a forecast.