Regulation

Regulation 301 CMR 16.00: Cranberry bog renovation tax credit

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.

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