感觉是state层面的

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

$2,820$ 2 comma 820

$2,820

for primary residences valued at

$1,172,000$ 1 comma 172 comma 000

$1,172,000

or less. 

Key Details and Eligibility 

• Maximum Credit (2025):
  

  $2,820$ 2 comma 820

  $2,820
  .
• Income Limits (2025): Varies by filing status (e.g.,
  

  $72,000$ 72 comma 000

  $72,000
  for single,
  

  $109,000$ 109 comma 000

  $109,000
  for married filing joint).
• Property Value Limit (2025):
  

  $1,172,000$ 1 comma 172 comma 000

  $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.