An Act relative to home heating oil deductions

This bill creates a temporary tax deduction for Massachusetts taxpayers who pay for home heating oil, natural gas, or propane during the winter months. It allows a deduction of up to $800 per year for heating costs exceeding $4.00 per gallon, covering purchases between November 1, 2025, and March 31, 2026. Taxpayers can apply the full deduction in 2025 or split it between 2025 and 2026 for purchases made in those years. The deduction also includes specific eligibility rules for condo/co-op owners and renters whose heating costs are included in common fees or rent.