我在做义工，给65 岁+，当年收入低，房产税高的家庭，有抵扣。别忘了申请

更官方的说法：

The Massachusetts Senior Circuit Breaker Tax Credit is a refundable state income tax credit for homeowners or renters aged 65+ (by 12/31/25) with low to moderate income who pay, respectively, more than 10% of their income on property tax or 25% on rent. For the 2025 tax year, the maximum credit is 

$2,820

 for primary residences valued at 

$1,172,000

 or less. 

Key Details and Eligibility 

• Maximum Credit (2025): 
  $2,820
   .
• Income Limits (2025): Varies by filing status (e.g., 
  $72,000
   for single, 
  $109,000
   for married filing joint).
• Property Value Limit (2025): 
  $1,172,000
   or less.
• Renters: 25% of annual rent is considered property tax paid.
• How to Claim: Must file a Massachusetts state income tax return and attach Schedule CB.
• Refundable: If the credit exceeds taxes owed, the difference is refunded.