2022 Personal Income and Corporate Excise Tax Law Changes

Here you will find descriptions of major Massachusetts Personal Income (Chapter 62) and Corporate Excise (Chapter 63) tax law changes for tax year 2022.

Posted: January 25, 2023

Table of Contents

Tax Year 2022 Personal Income (Chapter 62) Changes

Filing Due Dates

Form 1 is due on or before April 18, 2023. April 15, 2023, when returns and payments would normally be due, is a Saturday, which extends the filing due date to the next business day. However, in Massachusetts, Monday, April 17, 2023, is Patriots' Day, a legal holiday in the Commonwealth. As a result, returns, payments made with returns, and estimated payments otherwise due on April 15, 2023, will be treated as timely if they are filed and/or paid on or before April 18, 2023.   

2022 Personal Income Tax Rates

Effective for tax years beginning on or after January 1, 2020, the tax rate on most classes of taxable income is 5%. The tax rate on short-term gains from the sale or exchange of capital assets and on long-term gains from the sale or exchange of collectibles (after a 50% deduction) is 12%.

Expansion of Certain Electronic Filing and Payment Requirements

Technical Information Release TIR 21-9 announced the expansion of electronic filing and payment requirements for certain tax types. New requirements for partnerships and fiduciaries are effective for tax periods ending on or after December 31, 2021, and for payments made on or after January 1, 2022. TIR 21-9 also announced an expansion of the Department’s two-dimensional (“2D”) bar code requirements for paper forms produced by tax preparation software programs effective for tax periods ending on or after December 31, 2021.

Penalty for Failure to Obtain Health Insurance

Massachusetts requires most adults 18 and over with access to affordable health insurance to obtain it. In 2022, individuals must be enrolled in health insurance policies that meet minimum creditable coverage standards defined in regulations adopted by the Commonwealth Health Insurance Connector Authority (Health Connector). Individuals who are deemed able to afford health insurance but fail to obtain it are generally subject to penalties in Massachusetts for each month of noncompliance in the tax year. The monthly penalties, which will be imposed through the individual’s personal income tax return, are set out in TIR 22-3 and are based on half of the minimum monthly insurance premium for which an individual would have qualified through the Health Connector.

Annual Update of Circuit Breaker Tax Credit

Taxpayers age 65 or older who own or rent residential property located in Massachusetts are allowed a credit equal to the amount by which their real estate tax payments, or 25% of their rent in the case of a renter, exceeds 10% of the taxpayer’s total income, not to exceed $1,200. The amount of the credit is subject to limitations based on the taxpayer’s total income and the assessed value of the real estate, which for tax year 2022 must not exceed $912,000. For purposes of calculating the credit, total income and maximum credit thresholds are adjusted annually. For tax year 2022, an eligible taxpayer’s total income cannot exceed $64,000 in the case of a single filer who is not a head of household filer; $80,000 for a head of household filer; and $96,000 for joint filers. To qualify for the credit, a taxpayer must be age 65 or older and must occupy the property as his or her principal residence.

Employer-Provided Parking, Transit Pass, and Commuter Highway Vehicle Benefits Exclusion Amounts

Massachusetts conforms to Internal Revenue Code (IRC) § 132(f) as amended and in effect on January 1, 2022. IRC § 132(f) excludes from an employee’s gross income (subject to a monthly maximum adjusted annually for inflation) employer-provided parking, transit pass, and commuter highway vehicle transportation benefits. The IRS has determined the 2022 monthly exclusion amounts to be $280 for employer-provided parking and $280 for combined transit pass and commuter highway vehicle transportation benefits.

Modification to the Exclusion of Student Loan Forgiveness Income

IRC § 108(f)(5) excludes from federal gross income discharges of certain student loans for tax years beginning on or after January 1, 2021, and ending on or before December 31, 2025, regardless of the reason for the discharge. Massachusetts conforms to IRC § 108(f)(5) as currently in effect. Therefore, income from the discharge of student loans excluded by IRC § 108(f)(5) may also be excluded from Massachusetts gross income. In addition, recently enacted MGL ch 62, § 2(a)(2)(R) excludes from Massachusetts gross income, to the extent not otherwise already excluded, income attributable to the discharge of certain student loans. The exclusion in MGL ch 62, § 2(a)(2)(R) and IRC § 108(f)(5) are largely the same, except that the exclusion in MGL ch 62, § 2(a)(2)(R) does not expire. See MGL ch 62, § 2(a)(2)(R) for additional information.

NEW-Ordinary and Necessary Business Expense Deductions Available for Licensed Massachusetts Marijuana Businesses

IRC § 280E prohibits trades or businesses that traffic in controlled substances from claiming any ordinary and necessary business expense deductions provided by the IRC, other than for the cost of goods sold. As a result, because marijuana remains federally classified as a Schedule I controlled substance and is illegal to sell under federal law, licensed marijuana businesses are unable to claim ordinary and necessary business expense deductions for federal income tax purposes, other than for the cost of goods sold.  Effective for tax years beginning on or after January 1, 2022, Massachusetts decoupled from IRC § 280E with respect to licensed marijuana businesses only. As a result, a licensed Massachusetts marijuana business can deduct ordinary and necessary business expenses that would otherwise be disallowed under IRC § 280E. See MGL ch 62, § 2(d)(4) for more information.

NEW-Wind Power Incentive Jobs Credit

For tax years beginning on or after January 1, 2023, and until tax years beginning on or after January 1, 2033, a business subject to tax under MGL ch 62 may, to the extent authorized by the offshore wind tax incentive program established in MGL ch 23J, § 8A(d), be allowed a refundable jobs credit in an amount determined by the Massachusetts Clean Energy Technology Center, in consultation with the Department of Revenue.  A business taking this credit must commit to the creation of a minimum of 50 net new permanent full-time employees in Massachusetts. If the credit exceeds the taxpayer’s income tax liability for the taxable year, 90 percent of such excess credit may be refunded to the taxpayer. Excess credit amounts cannot be carried forward to subsequent taxable years. In the event a taxpayer’s certification as an offshore wind company is revoked, the recapture of credit may be required. In the case of a pass-through entity claiming the credit, the credit must be attributed on a pro rata basis to the owners, partners, or members of the pass-through entity. See MGL ch 62, § 6(bb) for additional information.

NEW-Wind Power Incentive Investment Credit

For tax years beginning on or after January 1, 2023, and until tax years beginning on or after January 1, 2033, a business subject to tax under MGL ch 62 may, to the extent authorized by the offshore wind tax incentive program established in MGL ch 23J, § 8A(d), be allowed a refundable credit in an amount, as determined by the Massachusetts Clean Energy Technology Center, of up to 50 percent of its total capital investment in an offshore wind facility. The total amount of the credit awarded will be distributed in equal parts over five taxable years that correspond to the period in which the business is certified. Eligibility requirements vary depending on whether the business owns or leases the offshore wind facility, but, in general, the business must (i) be a certified offshore wind company; (ii) have a total capital investment in an offshore wind facility that equals not less than $35,000,000; and (iii) that offshore wind facility must employ not less than 200 new full-time employees by the fifth year of the business’ certification. A business claiming this credit may not also claim the Wind Power Incentive Jobs Credit, MGL ch 62, § 6(bb), or the Economic Development Incentive Program Credit, MGL ch 62, § 6(g), in the same taxable year. In the event a taxpayer’s certification as an offshore wind company is revoked, the recapture of credit may be required. In the case of a pass-through entity claiming the credit, the credit must be attributed on a pro rata basis to the owners, partners, or members of the pass-through entity. See MGL ch 62, § 6(cc) for additional information.

NEW-National Guard Employee Credit

For tax years beginning on or after January 1, 2023, a business subject to tax under MGL ch 62 that employs not more than 100 employees may be allowed a credit equal to $2,000 for each member of the Massachusetts national guard hired by the business after July 1, 2022. To be eligible for a credit: (i) the primary place of employment and the primary residence of the member of the Massachusetts national guard must be in Massachusetts; and (ii) not later than the day an individual begins work, a business shall have obtained the applicable certification from the office of the adjutant general that the individual is a member of the Massachusetts national guard. A business that claims this credit is eligible for a second credit of $2,000 in the subsequent taxable year with respect to such member of the Massachusetts national guard, subject to certification of continued employment during the subsequent taxable year. The total cumulative credits awarded for all taxpayers may not exceed $1,000,000 annually and shall be authorized on a first-come, first-served basis. The credit is nontransferable and nonrefundable. Any amount of the credit that exceeds the tax due for a taxable year may be carried forward to any of the three subsequent taxable years. In the case of a pass-through entity claiming the credit, the credit must be attributed on a pro rata basis to the owners, partners, or members of the pass-through entity. See MGL ch 62, § 6(aa)for additional information.

Disability Hire Tax Credit

For tax years beginning on or after January 1, 2023, businesses subject to tax under MGL ch 62 that hire employees with a disability who live and work in Massachusetts may be eligible for a credit. The credit is equal to the lesser of $5,000 or 30% of the wages paid to a qualified employee in the first year of employment, and the lesser of $2,000 or 30% of the wages paid to a qualified employee in each subsequent year of employment. For an employer to claim a credit with respect to an employee, the employee must (i) be certified by the Massachusetts Rehabilitation Commission as being disabled under the federal American Disabilities Act, 42 USC § 12102, (ii) be capable of working independently, (iii) have a mental or physical disability that constitutes or results in a substantial impediment to employment, (iv) be hired after July 1, 2021, and (v) be employed by the business for at least 12 consecutive months prior to and in the taxable year in which the credit is claimed. The credit is refundable but is not transferable. For additional information, see 830 CMR 63.38JJ.1: Disability Employment Tax Credit (WORKING DRAFT) (https://www.mass.gov/regulations/830-CMR-6338jj1-disability-employment-tax-credit-working-draft).

Changes to the Film Incentive Credit

Motion picture companies subject to tax under MGL ch 62 may claim credits with respect to certain payroll and production expenses. For tax years beginning on or after January 1, 2022, in addition to meeting other requirements, a taxpayer must now either incur at least 75% of the motion picture’s production expenses in Massachusetts or at least 75% of the motion picture’s total principal photography days must take place in Massachusetts for the project to qualify for a credit for certain production expenses. A 50% threshold applied to prior tax years. See TIR 22-5 for additional information.

Repeal of Deduction for Energy Patents

For tax years beginning on or after January 1, 2022, taxpayers may no longer deduct income from certain patents that are useful for energy conservation or alternative energy development. See TIR 22-5 for more information.

Repeal of Medical Device User Fee Credit

For tax years beginning on or after January 1, 2022, taxpayers that develop or manufacture medical devices in Massachusetts may no longer claim a credit for user fees they pay when submitting certain medical device applications and supplements to the Food and Drug Administration, as had been allowed in previous tax years. However, taxpayers will still be able to transfer previously awarded credits, and transferees will be able to apply unused amounts of the credit within five years of the credit’s issuance.  

Delay in Reinstatement of the Personal Income Tax Deduction for Charitable Contributions

The Massachusetts charitable deduction, which has been suspended since the 2002 tax year, was scheduled to be reinstated for tax years beginning on or after January 1, 2022. However, this reinstatement has been delayed, and will be available for tax years beginning on or after January 1, 2023. See TIR 22-5 for additional information.

Updated IRC Conformity Date (“Code Update”)

In general, a taxpayer’s Massachusetts gross income, and many deductions, are based on the taxpayer’s federal gross income and deductions under the IRC as of a specific date.  For tax years beginning on or after January 1, 2022, the Massachusetts personal income tax generally conforms to the IRC as amended on January 1, 2022. The Massachusetts personal income tax previously conformed to the IRC as amended on January 1, 2005. As a result of this update, the Massachusetts personal income tax will now conform to many federal tax law changes affecting the determination of Massachusetts gross income and deductions that have been enacted since 2005. Massachusetts does not allow the qualified business income deduction allowed for federal tax purposes under IRC § 199A. The Department of Revenue has identified the following new or amended IRC provisions to which the Massachusetts personal income tax now conforms:

  • IRC §§ 61(a)(8) and 62(a)(10):  Repeal of inclusion of alimony received as gross income and repeal of deduction for alimony payments
  • IRC § 62(a)(2)(D): Educator’s expense deduction
  • IRC § 62(a)(14):  Repeal of deduction for clean-fuel vehicles
  • IRC § 62(a)(21): Whistleblower attorneys’ fees deduction
  • IRC § 74(d): Exclusion from gross income of Olympic and Paralympic medals and prizes
  • IRC § 83(i): Property transferred in connection with performance of services – treatment of qualified equity grants
  • IRC § 101(a): Transfer of life insurance contract for valuable consideration rules
  • IRC § 101(j): Treatment of certain employer-owned life insurance contracts
  • IRC § 104(a)(6): Exclusion from gross income of certain compensation received by public safety officers and their dependents
  • IRC § 108(a)(1)(E): Exclusion from gross income of discharged qualified principal residence indebtedness
  • IRC § 108(f)(4): Exclusion for assistance provided to participants in State student loan repayment programs for certain health professionals
  • IRC § 117(c)(2)(C):  Exclusion from gross income of amounts received under the Work Colleges Program
  • IRC §§ 127(c)(1) and 221(e): Exclusion from gross income of certain employer payments of student loans
  • IRC § 132(f): Exclusion from gross income of employer-provided transportation fringe benefits
  • IRC §§ 132(g) and 217:  Moving expense deduction and exclusion from gross income of qualified moving expense reimbursement
  • IRC § 132(n): Department of defense homeowners assistance plan
  • IRC § 134(b)(6): State payments to service members excluded from gross income as qualified military benefits
  • IRC § 137: Employer-provided adoption assistance
  • IRC § 139B:  Exclusion from gross income of benefits provided to members of certain volunteer emergency response organizations
  • IRC § 139D:  Exclusion from gross income of Indian healthcare benefits
  • IRC § 139E: Exclusion from gross income of Indian general welfare benefits
  • IRC § 139F: Exclusion from gross income of certain amounts received by wrongfully incarcerated individuals
  • IRC § 139I: Exclusion from gross income of certain COBRA premium assistance 
  • IRC § 152: Modification of definition of “Dependent”
  • IRC § 216(b)(1): Alternative tests for qualifying as cooperative housing corporation
  • IRC § 220: Archer medical savings accounts
  • IRC § 267(d): Prevention of transfer of certain losses from tax indifferent parties
  • IRC § 274(a)(4): Limitation on deduction by employers of expenses for fringe benefits
  • IRC § 274(j)(3)(A): Prohibition on cash, gift cards, and other non-tangible personal property as employee achievement awards
  • IRC § 302(a), (b): Certain redemptions treated as exchanges
  • IRC § 457A: Nonqualified deferred compensation from certain tax indifferent parties
  • IRC § 461(j): Limitation on excess farm losses of certain taxpayers (suspended for tax year 2018 through 2026)
  • IRC § 461(l): Limitation on excess business losses of noncorporate taxpayers (for tax years 2021 through 2026)
  • IRC § 470(c)(2): Tax-exempt use property
  • IRC § 682: Repeal of inclusion in divorced spouse’s gross income of certain estate or trust income
  • IRC § 1012(c), (d): Determination of basis of certain securities on account by account or average basis method
  • IRC § 1016(a)(1)(B): Clarification of tax basis of life insurance contracts
  • IRC § 1031(a)(1): Like-kind exchanges for “property other than real property”
  • IRC § 1035: Certain exchanges of insurance policies
  • IRC § 1044: Repeal of rollover of publicly traded securities gain into specialized small business investment companies
  • IRC § 1202: Partial exclusion for gain from certain small business stock
  • IRC § 1221(a)(3): Certain self-created property not treated as a capital asset
  • IRC § 1256(b): Certain swaps, etc., not treated as IRC § 1256 contracts
  • IRC §§ 1400Z-1, 1400Z-2: Investments in qualified opportunity zones

This may not be an exhaustive list. Additional guidance is forthcoming explaining in more detail the changes in Massachusetts’ conformity with certain of these provisions. Visit http://www.mass.gov/dor for more information.

Conformity to Current IRC

Certain specific Massachusetts personal income tax provisions, as set forth in MGL ch 62, § 1(c), automatically conform to the IRC currently in effect. The provisions of the IRC that Massachusetts conforms to on a current basis include those provisions relating to:

  • Roth IRAs;
  • IRAs;
  • The exclusion for gain on the sale of a principal residence;
  • Trade or business expenses;
  • Travel expenses;
  • Meals and entertainment expenses;
  • The maximum deferral amount of government employees’ deferred compensation plans;
  • The deduction for health insurance costs of self-employed taxpayers;
  • Medical and dental expenses;
  • Annuities;
  • Health savings accounts;
  • Employer-provided health insurance coverage;
  • Amounts received by an employee under a health and accident plan; and
  • Contributions to qualified tuition programs.

Tax Year 2022 Corporate Excise (Chapter 63) Changes

Filing Due Dates

Massachusetts General Laws (MGL) 62C, §§ 11 and 12 require C corporations to file their tax returns on or before the 15th day of the fourth month following the close of each taxable year. The filing due date for S corporation tax returns is the 15th day of the third month following the close of each taxable year. For more information, see Technical Information Release TIR 17-5.

For calendar year filers, April 15, 2023, when 2022 returns and payments would normally be due, is a Saturday, which extends the filing due date to the next business day. However, in Massachusetts, Monday, April 17, 2023, is Patriot’s Day, a legal holiday in the Commonwealth. As a result, returns, payments made with returns, and estimated payments otherwise due on April 15, 2023, will be treated as timely if they are filed and/or paid on or before April 18, 2023.   

Expansion of Mandatory Electronic Filing for Corporate Excise Returns

Effective for tax periods ending on or after December 31, 2021, electronic filing and payment of tax will be required of all business corporations and financial institutions subject to tax under G.L. c. 63, with no income threshold. For more information, see TIR 21-9.

NEW-Ordinary and Necessary Business Expense Deductions Available for Licensed Massachusetts Marijuana Businesses

Internal Revenue Code (IRC) § 280E prohibits trades or businesses that traffic in controlled substances from claiming any ordinary and necessary business expense deductions provided by the IRC, other than for the cost of goods sold. As a result, because marijuana remains federally classified as a Schedule I controlled substance and is illegal to sell under federal law, licensed marijuana businesses are unable to claim ordinary and necessary business expense deductions for federal income tax purposes, other than for the cost of goods sold. Effective for taxable years beginning on or after January 1, 2022, Massachusetts decoupled from IRC § 280E with respect to licensed marijuana businesses only. As a result, a licensed Massachusetts marijuana business can deduct ordinary and necessary business expenses that would otherwise be disallowed under IRC § 280E. See MGL ch 63, § 30.4 for more information.

NEW-Wind Power Incentive Jobs Credit

For tax years beginning on or after January 1, 2023, and until tax years beginning on or after January 1, 2033, a corporation subject to tax under MGL ch 63 may, to the extent authorized by the offshore wind tax incentive program established in MGL ch 23J, § 8A(d), be allowed a refundable jobs credit in an amount determined by the Massachusetts Clean Energy Technology Center, in consultation with the Department of Revenue. A corporation taking this credit must commit to the creation of a minimum of 50 net new permanent full-time employees in Massachusetts. If the credit exceeds the taxpayer’s income tax liability for the taxable year, 90 percent of such excess credit may be refunded to the taxpayer. Excess credit amounts cannot be carried forward to subsequent taxable years. In the event a taxpayer’s certification as an offshore wind company is revoked, the recapture of credit may be required.  See MGL ch 63, § 38LL (St. 2022, c.179, § 45) for additional information.

NEW-Wind Power Incentive Investment Credit

For tax years beginning on or after January 1, 2023, and until tax years beginning on or after January 1, 2033, a corporation subject to tax under MGL ch 63 may, to the extent authorized by the offshore wind tax incentive program established in MGL ch 23J, § 8A(d), be allowed a refundable credit in an amount, as determined by the Massachusetts Clean Energy Technology Center, of up to 50 percent of its total capital investment in an offshore wind facility.  The total amount of the credit awarded is distributed in equal parts over five taxable years that correspond to the period in which the business is certified. Eligibility requirements vary depending on whether the corporation owns or leases an offshore wind facility, but, in general, the corporation must (i) be a certified offshore wind company; (ii) have a total capital investment in an offshore wind facility that equals not less than $35,000,000; and (iii) that offshore wind facility must employ not less than 200 new full-time employees by the fifth year of the business’ certification. A corporation claiming this credit may not also claim the Wind Power Incentive Jobs Credit, MGL ch 63, § 38LL, or the Economic Development Incentive Program Credit, MGL ch 63, § 38N, in the same taxable year.  In the event a taxpayer’s certification as an offshore wind company is revoked, the recapture of credit may be required. See MGL ch 63, § 38MM (St. 2022, c.179, § 45) for additional information.

NEW-National Guard Employee Credit

For tax years beginning on or after January 1, 2023, a corporation subject to tax under MGL ch 63 that employs not more than 100 employees may be allowed a credit equal to $2,000 for each member of the Massachusetts national guard hired by the corporation after July 1, 2022. To be eligible for a credit: (i) the primary place of employment and the primary residence of the member of the Massachusetts national guard must be in Massachusetts; and (ii) not later than the day an individual begins work, the corporation shall have obtained the applicable certification from the office of the adjutant general that the individual is a member of the Massachusetts national guard.  A corporation that claims this credit is eligible for a second credit of $2,000 in the subsequent taxable year with respect to such member of the Massachusetts national guard, subject to certification of continued employment during the subsequent taxable year.  The total cumulative credits awarded for all taxpayers may not exceed $1,000,000 annually and shall be authorized on a first-come, first-served basis.  The credit is nontransferable and nonrefundable. Any amount of the credit that exceeds the tax due for a taxable year may be carried forward to any of the three subsequent taxable years.  For corporations subject to a minimum corporate excise, the credit cannot reduce the corporation’s excise liability below the minimum corporate excise amount. See MGL ch 63, § 38KK (St.2022, c.154, § 8) for additional information.

Disability Hire Credit

For tax years beginning on or after January 1, 2023, businesses subject to tax under MGL ch 63 that hire employees with a disability who live and work in Massachusetts may be eligible for a credit. The credit is equal to the lesser of $5,000 or 30% of the wages paid to a qualified employee in the first year of employment, and the lesser of $2,000 or 30% of the wages paid to a qualified employee in each subsequent year of employment. For an employer to claim a credit with respect to an employee, the employee must (i) be certified by the Massachusetts Rehabilitation Commission as being disabled under the federal American Disabilities Act, 42 USC § 12102, (ii) be capable of working independently, (iii) have a mental or physical disability that constitutes or results in a substantial impediment to employment, (iv) be hired after July 1, 2021, and (v) be employed by the business for at least 12 consecutive months prior to and in the taxable year in which the credit is claimed. The credit is refundable but is not transferable. For corporations subject to a minimum corporate excise, the credit cannot reduce the corporation’s excise liability below the minimum corporate excise amount. See TIR 22-5 for more information. For additional information, see 830 CMR 63.38JJ.1: Disability Employment Tax Credit (WORKING DRAFT) (https://www.mass.gov/regulations/830-CMR-6338jj1-disability-employment-tax-credit-working-draft).

Changes to the Film Incentive Credits

Motion picture companies subject to tax under MGL ch 63 may claim credits with respect to certain payroll and production expenses. For taxable years beginning on or after January 1, 2022, in addition to meeting other requirements, a taxpayer must now either incur at least 75% of the motion picture’s production expenses in Massachusetts or at least 75% of the motion picture’s total principal photography days must take place in Massachusetts for the project to qualify for a credit for certain production expenses. A 50% threshold applies to prior taxable years. See TIR 22-5 for additional information.

Repeal of Deduction for Energy Patents

For taxable years beginning on or after January 1, 2022, corporations may no longer deduct income from certain patents that are useful for energy conservation or alternative energy development. See TIR 22-5 for more information.               

Repeal of Medical Device User Fee Credit

For taxable years beginning on or after January 1, 2022, corporations that develop or manufacture medical devices in Massachusetts may no longer claim a credit for user fees they pay when submitting certain medical device applications and supplements to the Food and Drug Administration, as had been allowed in previous tax years. However, taxpayers will still be able to transfer previously awarded credits, and transferees will be able to apply unused amounts of the credit within five years of the credit’s issuance.  

Repeal of Harbor Maintenance Credit

For taxable years beginning on or after January 1, 2022, corporations may no longer claim a credit equal to certain harbor maintenance taxes paid to the federal government to the extent the taxes are attributable to the shipment of break-bulk or containerized cargo by sea and ocean-going vessels through one of three designated Massachusetts ports. Unused portions of the credit claimed in taxable years beginning before January 1, 2022, may be carried forward from the year claimed and used in any of the succeeding five taxable years. See TIR 22-5 for more information.

Federal Conformity

In recent years there have been a few federal acts that have had significant impact on the Massachusetts corporate and financial institution excise. Massachusetts generally conforms to the IRC as currently in effect for Massachusetts corporate and financial institution excise purposes. For more up-to-date and detailed information on tax changes and federal conformity please visit our website at www.mass.gov/dor.

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