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The Farming and Fisheries Tax Credit may be available to certain personal income taxpayers in Massachusetts.
Eligible taxpayers must be primarily engaged in agriculture, farming, or commercial fishing. Those terms are defined under Massachusetts law.
The amount of the credit is 3% of the cost during the tax year. The credit is for federal income tax purposes of qualifying property:
The qualifying properties must be:
Unused credits may be carried forward for the next 3 tax years.
The credit may be recaptured if the qualified property is:
Recapture of the credit isn’t necessary if the property has been in qualified use for more than 12 years.
For more information, details on how amounts are calculated, and important definitions, please see: