Regulation

Regulation  400 CMR 10.00: Live theater tax credit

400 CMR 10.00 establishes the procedures to establish eligibility and claim the Live Theater Tax Credit, pursuant to M.G.L. c. 23A, § 3M, M.G.L. c. 62, § 6(ff) and M.G.L. c. 63, § 38QQ, for the purpose of supporting the expansion of Eligible Theater Productions and assisting in the development of long run show development and growth within the Commonwealth.

Download a PDF copy of the regulation below.

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