| Date: | 06/10/2022 |
|---|---|
| Organization: | Executive Office of Energy and Environmental Affairs |
| Regulatory Authority: |
MGL c. 62 § 6(w) MGL c. 63 § 38II |
| Official Version: | Purchase the official print version |
301 CMR 16.00 defines the rules and procedures necessary for the administration and
implementation of the Cranberry Bog Renovation Tax Credit program, by which a Taxpayer
Primarily Engaged in Cranberry Production shall be allowed a credit against the taxes imposed on them by the Commonwealth of Massachusetts, equal to 25% of the total Qualified Renovation Expenditures incurred in connection with the Qualified Renovation of a Cranberry Bog during a taxable year.
Download a PDF copy of the regulation below.