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.


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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