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:

503 CMR 2.00, Underground Storage Tank Petroleum Product Cleanup Fund Regulations Implementing M.G.L. c. 21J (Update existing regulation)

503 CMR 3.00, Grant Program for Cities and Towns Under M.G.L. c. 21J and c. 148, § 37A (Update existing regulation)

503 4.00, Implementation of Underground Storage Tank Cleanup Fees (Update existing regulation)

830 CMR 62.5A.1, Non-Resident Income Tax (Update existing regulation)

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

830 CMR 62C.3.1, Department of Revenue Public Written Statements (Update and incorporate relevant provisions relating to Letter Rulings from 830 CMR 62C.3.2)

830 CMR 62C.3.2, Letter Rulings (Repeal; relevant provisions incorporated into 830 CMR 62C.3.1)

830 CMR 62C.16.1, Room Occupancy Excise Returns and Payments (Repeal; relevant provisions incorporated into 830 CMR 64G.1.1)

830 CMR 62C.55A.1, Determination of Amount Exempt from Levy (Update and incorporate relevant provisions from 830 CMR 62C.64.1)

830 CMR 62C.64.1, Release of Levy (Repeal; relevant provisions incorporated into 830 CMR 62C.55A.1)

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 63.38M.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 63.39.1: Corporate Nexus (Update existing regulation.)

830 CMR 63.42.1, Section 42 Method of Apportionment (Update existing regulation)

830 CMR 64G.1.1, Establishments Subject to the Room Occupancy Excise (Update and incorporate relevant provisions from 830 CMR 62C.16.1 and 830 CMR 64G.3A.1)

830 CMR 64G.3A.1, Local Option Room Occupancy Excise (Repeal; relevant provisions incorporated into 830 CMR 64G.1.1)

830 CMR 64H.6.5, Sales Tax on Meals (Amend to incorporate relevant rules from 830 CMR 64H.6.6)

830 CMR 64H.6.6, Meals Furnished to Organizations of Elderly Persons or Organizations of Elderly or Handicapped Persons Residing in a Qualifying Housing Project (Repeal; relevant provisions incorporated into 830 CMR 64H.6.5)

830 CMR 64H.25.1, Motor Vehicles (Update existing regulation, including trade-in allowance provisions.)

830 CMR 118.1, Full Employment Program Credit (Amend to update statutory references)

Other Public Written Statements Under Development:

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

Tax Changes Contained in An Act Relative to Job Creation and Workforce Development (St. 2016, c. 219)

Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older

Bank of America v. Commissioner of Revenue
(Fiduciary Income Issues)

Repeal and Reissuance of TIR 98-6 (Activities of Offshore Investment Companies)

Calculation of the Non-Income Measure by a Non-U.S. Corporation with Income Exempt from Federal Taxation by Treaty

Additional Guidance Relating to MassTaxConnect Expansion in December 2016