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 63.30.2, Net Operating Loss Deductions and Carryover. (Update existing regulation to reflect impact of combined reporting legislation.)
830 CMR 63.38G.2, Foreign Sales Corporations and Interest Charge DISCs (Update existing regulation.)
830 CMR 63.38M.1, Massachusetts Research Credit. (Update existing regulation to reflect impact of combined reporting and economic development legislation.)
830 CMR 63.38N.1, Economic Opportunity Area Credit. (Update existing regulation to reflect Economic Development Incentive Program "EDIP" legislation.)
830 CMR 63.38.7, Apportionment of Income of Mutual Fund Service Corporations (Special apportionment rules for mutual fund service corporations.)
830 CMR 63.39.1: Corporate Nexus. (Update existing regulation.)
830 CMR 64F.6.1, Fuels and Special Fuel Acquired Outside of MA (Update rates.)
830 CMR 64H.25.1, Motor Vehicles (Amend trade-in allowance provisions.)
830 CMR 64J.4.1, General Application of the Aircraft (Jet) Fuel Tax (Update rates.)
Other Public Written Statements Under Development:
Additional Guidance Concerning Brownfields Credits (Application of G.L. c. 62, § 6(j) and c. 63, § 38Q.)
Application of the REMIC Excess Inclusion Rules in the Context of Combined Reporting (Interaction between IRC § 860E and G.L. c. 63, § 32B.)
Corporate Apportionment: Treatment of Membership Fees Under Market-Based Sourcing (Clarification of 830 CMR 64H.38.1, Apportionment of Income, with respect to membership fees.)
Criteria for Determining if a Product is a Taxable Sale of Prewritten Software (Application of G.L. c. 64H, § 1.)
Expansion of Electronic Filing Requirements. (Application of mandatory electronic filing and payment requirements to various miscellaneous taxes including gasoline excise, convention center surcharges, and c. 63 taxes applicable to financial institutions and insurance companies, providing certain thresholds are met.)
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.)
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.)
Withholding on Wagering Winnings (Application of G.L. c. 62B, § 2 to wagering winnings. Clarification of TIR 13-4; Possible legislative change.)
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