rental deduction in state tax

Hi,

I am in ma. I rent a condo last year. I can deduct about $3000 rental for state tax.

My landlord asked me do him a favor. He does not want to claim the rental income as part of his income. He said he only worked part time in gas station. If he added rental as his income, he has to buy expensive health insurance (which he did not). He said if I do not claim the rental deduction in my state tax, he is willing to refund me my loss.

I am willing to help him. But is it legal? Would it hurt me if IRS finds it out?

Thanks