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.


Regulations Under Development:

830 CMR 62.3.2, Deduction for Charitable Contributions (Repeal outdated regulation.)

830 CMR 62.8.2, Corporate Trust Income and Distributions (Repeal outdated regulation.)

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

830 CMR 62C.3.3, Renumbering of All Department of Revenue Regulations (Repeal outdated regulation.)

830 CMR 62C.26.1, Assessments (Update regulation to reflect new automated processes for disputing changes/corrections to assessments in conjunction with MassTaxConnect.)

830 CMR 62C.30.1, Changes in Federal Taxable Income, Federal Tax Credits, or Federal Taxable Estate (Update regulation to reflect new automated processes for reporting federal changes in conjunction with MassTaxConnect.)

830 CMR 62C.32B.1, Combined Returns of Income (Repeal outdated regulation.)

830 CMR 62C.37.1, Abatements (Update regulation to reflect new automated processes for abatements in conjunction with MassTaxConnect.)

830 CMR 62C.47A.1, Lists of Licenses and Providers (Update existing regulation.)

830 CMR 63.30.1, Liabilities in Determining the Net Worth of Intangible Property Corporations (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 63.38G.2, Foreign Sales Corporations and Interest Charge DISCs (Repeal outdated.)

830 CMR 63.38M.2, Massachusetts Qualified Research Expense Credit (New 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 64H.25.1, Motor Vehicles (Update existing regulation, including trade-in allowance provisions.)


Other Public Written Statements Under Development:

Additional Guidance Concerning Brownfields Credits (Application of G.L. c. 62, § 6(j) and c. 63, § 38Q.)

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

Recordkeeping Requirements for Sales and Use Tax Vendors Utilizing Point of Sale (POS) Systems (Application of record retention provisions of G.L. c. 62C, § 25 and 830 CMR 62C.25.1.)