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Mass. General Laws c.63E § 3

Exemptions

This is an unofficial version of a Massachusetts General Law. For more information on this topic, please see Law about taxation.

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Updates

Added by St. 2026, c. 101, § 21, applicable for taxable years beginning on or after January 1, 2026.

Section 3

This chapter shall not apply to any taxable year for which the federal limitation on the state and local tax deduction imposed by section 164(b)(6) of the Internal Revenue Code, as amended and in effect for the applicable year, has expired or is otherwise not in effect.

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Last updated: June 12, 2026

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