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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