(e) Travel days during the season during which a game, practice, team meeting, promotional "caravan," or other similar team event is not held shall be considered in the total duty days spent within and without Massachusetts. Such travel days are not considered part of the duty days spent in Massachusetts, provided however that with respect to a Massachusetts-based professional athletic team, days actually spent traveling to and from Massachusetts are considered duty days spent in Massachusetts regardless of whether a game, practice, team meeting, promotional "caravan," or other similar team event is held on the same day.
830 CMR 62.5A.2(4) is amended by repealing and replacing the definition of Qualified Electing Non-Resident Team Member with the following new definition:
Qualified Electing Non-Resident Team Member, a non-resident team member of a professional athletic team seeking to file a composite return with other team members who meets all of the following criteria: (a) is a non-resident for the entire taxable year; (b) has no other Massachusetts source income, and if married and filing jointly with his or her spouse, whose spouse has no Massachusetts source income; (c) elects to be included in the composite return by signing the statement required under 830 CMR 62.5A.2(7)(a); (d) has not filed a separate return in Massachusetts for the tax year in question; and (e) waives the right to claim deductions, exemptions, and credits allowable under M.G.L. c. 62, §§ 3, 5, and 6.
830 CMR 62.5A.2(4) is amended by repealing and replacing the definition of Total Compensation for Services with the following new definition:
Total Compensation for Services, the total compensation received by a non-resident team member during the taxable year for services rendered: (a) from the beginning of the official pre-season training period through the last game, including play-off games, in which the team competes or is scheduled to compete during that taxable year; and (b) during the taxable year on a date which does not fall within the aforementioned period (e.g., participation in instructional leagues, the "Pro Bowl," promotional "caravans," or representing the team at an all-star game ). Such compensation shall include, but is not limited to, salaries, wages, bonuses, and any other type of compensation paid during the taxable year to a member of a professional athletic team for services performed in that year. Effective for tax years beginning on or after January 1, 2003, such compensation shall also include, without limitation, separation, sick or vacation pay, contract or option year buy-out payments, deferred compensation and nonqualified pension income not prevented from state taxation by the laws of the United States, and income from a covenant not to compete.
830 CMR 62.5A.2(4) is hereby renumbered to 830 CMR 62.5A.2(5) and is further amended by adding the following new example: