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This page, Proposed Regulations - DOR, is offered by
Massachusetts Department of Revenue

Proposed Regulations - DOR

The following is a list of proposed Department of Revenue (DOR) regulations. Click on a link to view the corresponding notice and proposed regulation.

Updated: June 30, 2026

830 CMR 62.00: Income Tax

830 CMR 63.00: Taxation of Corporations

Proposed Regulation 830 CMR 63.38QQ.1: Live Theater Tax Credit

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