Mass. General Laws c.63E § 7

Regulation and guidance

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 7

The commissioner shall promulgate regulations or guidance to administer this chapter. The regulations or guidance may: (i) make the credit available to qualified members with income from eligible pass-through entities that in turn have income from other eligible pass-through entities; (ii) provide rules on the application of this chapter to eligible trusts and estates; and (iii) require estimated payments of the excise by electing eligible pass-through entities and their qualified members in a manner consistent with chapter 62B.

Last updated:	June 12, 2026