The following is a list of public written statements currently under development within the Department of Revenue, which is being made available for the general information of taxpayers. The list will be updated at least quarterly and posted within the Legal Library section of the DOR website. The list of projects under development is not necessarily all-inclusive and the scope of projects is subject to modification. Specifically not included on this list are requests for Letter Rulings from individual taxpayers. New legislation and court decisions will be addressed as they arise. The list is not indicative of a time frame for either formal proposal of regulations or completion of other public written statements such as TIRs and Directives. Although the list is broken down by projects likely to result in regulations, regulation amendments, and other public written statements, that categorization is not necessarily determinative of the final form in which guidance will be issued. Generally, draft regulations are released for public comment prior to promulgation and many other public written statements are released in draft form for public comment prior to issuance.


New Regulations Under Development:

830 CMR 62B.2.4: Withholding on Sales of Real Estate by Non-Residents. (Under G.L. c. 62B, § 2, the Commissioner is authorized to require persons other than employers to deduct and withhold taxes from payments other than wages in order to protect the revenue of the Commonwealth. 830 CMR 62B.2.4 will establish and explain the withholding requirements imposed on transferees (buyers) of real estate from non-resident transferors.)

830 CMR 62C.24A.1: Unified Audit Procedures for Pass-Through Entities. (Authorized by c. 131 of the Acts of 2010.)

830 CMR 63.31M.3: Massachusetts Basis Adjustments for Chapter 63 Taxpayers. (The purpose of the regulation is to describe and explain rules, including those set forth in G.L. c. 63, § 31M, which require certain adjustments to basis for purposes of determining gross income, deductions and other items of a chapter 63 entity, as well as some examples of when these adjustments may be necessary.)

830 CMR 63.38EE: Community Investment Tax Credit (New credit effective 1/1/14 created by St. 2012, c. 238, § 29.)

830 CMR 175.24F.1.1: Intercept of Insurance Payments to Satisfy Outstanding Massachusetts Tax Liabilities. (The purpose of 830 CMR 175.24F.1.1 is to implement G.L. c. 175, § 24F, under which the Department of Revenue identifies insurance payments against which there are outstanding Massachusetts tax liabilities, and intercepts such payments to satisfy the liability in full or in part.)


Regulation Amendments Under Development:

830 CMR 62.10.1, Income Tax on Trusts and Estates (Update regulation to reflect current law.)

830 CMR 62C.16.2, Sales and Use Tax Returns and Payments (Update regulation.)

830 CMR 62C.19.1: Extensions of Time for Filing Returns. (Update existing regulation to reflect changes to automatic extensions.)

830 CMR 62C.31A.1, Responsible Persons. (Update existing regulation.)

830 CMR 63.30.2: Net Operating Loss Deductions and Carryover. (Update existing regulation to reflect impact of combined reporting legislation.) 

830 CMR 63.38.1:  Apportionment of Income (Update regulation to provide guidance on market-based sourcing of sales other than sales of tangible personal property based on a recent statutory change to c. 63, s. 38(f).)

830 CMR 63.38M.1: Massachusetts Research Credit. (Update existing regulation to reflect impact of combined reporting legislation.)

830 CMR 63.38N.1: Economic Opportunity Area Credit. (Update existing regulation to reflect Economic Development Incentive Program "EDIP" legislation.)

830 CMR 63.39.1: Corporate Nexus. (Update existing regulation in light of recent developments, including the recent SJC decisions in Capital One and Geoffrey and also the new statutory rule that requires corporations that are protected by Public Law 86-272 to nonetheless pay the non-income measure.)

830 CMR 65C.1.1, Administrative Provisions for Estate Tax (Repeal obsolete regulation.)

830 CMR 65C.2.1, Massachusetts Gross Estate (Repeal obsolete regulation.)

830 CMR 111M.2.1: Health Insurance Individual Mandate, Personal Income Tax Return Requirements (Update regulation in light of the federal Patient Protection and Affordable Care Act.)

830 CMR 175.24D.1.1: Intercept of Insurance Payments to Satisfy Child Support Liens


Other Public Written Statements Under Development:

Application of the REMIC Excess Inclusion Rules in the Context of Combined Reporting (Interaction between IRC § 860E and G.L. c. 63, § 32B.)

Application of Throwback Rule to Sales Made in a Jurisdiction Where Taxpayer is Subject to a Franchise Tax Imposed for the Privilege of Doing Business in a State (Application of G.L. c. 63, § 38(f).)

Criteria for Determining if a Product is a Taxable Sale of Prewritten Software (Application of G.L. c. 64H, § 1.)

Deductibility of Part B Excess Trade or Business Expenses Against Part A Installment Sale Interest. (Application of G.L. c. 62, § 2(c)(1).)

Document Preparation Fees Charged by Motor Vehicle Dealers (Application of G.L. c. 64H, § 1, definition of “sales price.”)

Income Tax Consequences Relating to Transferable and Refundable Tax Credits (Application of G.L. c. 62 and 63.)

Jenkins Act Amendment - "PACT Act."  (New reporting requirements under Prevent All Cigarette Trafficking Act, Pub. L. No. 111-154, 124 Stat. 1087.)

Massachusetts Personal Income Tax Deductions Where Federal Law Allows a Credit In Lieu of Deduction

Sales Tax Exemption for Medical Marijuana
(Application of G.L. c. 64H, § 6(l) to sales authorized by Chapter 369 of the Acts of 2012.)

Tax Procedures for Assigned Lottery Prizes (Application of G.L. c. 10, section 28 to assignment of Massachusetts State Lottery winnings, application of G.L. chapters 62 and 63 to the prize assignees, and related administrative issues.)