Mass. General Laws c.63E § 6

Elections

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

Updates

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

Section 6

The election under this chapter shall be made by the eligible pass-through entity on an annual basis in a manner determined by the commissioner. All members of the electing eligible pass-through entity shall be bound by the election. Once an election is made for a particular year, the election shall not be revoked.

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Last updated: June 12, 2026

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