Massachusetts General Laws Chapter 62, Section 3(B)(a)(4) provides a deduction from Part B adjusted gross income of:
". . . any income from a contributory annuity, pension, endowment or retirement fund of any other state or any political subdivision thereof, provided that income from any such similar fund established under the laws of the Commonwealth is not subject to taxation in such other state or political subdivision."
Income from contributory public employee pensions of the following states and their political subdivisions is deductible under General Laws Chapter 62, Section 3(B)(a)(4):
Alaska - Pennsylvania
Connecticut - South Carolina
Florida - South Dakota
Hawaii - Tennessee
Illinois - Texas
Nevada - Washington
New Hampshire - Wyoming
North Carolina
Joyce Hampers
Commissioner of Revenue
November 14, 1980
TIR 80-4