The State Organization Index provides an alphabetical listing of government organizations, including commissions, departments, and bureaus.
Top-requested sites to log in to services provided by the state
The Harbor Maintenance Tax Credit may be available to corporate excise taxpayers who paid the federal harbor maintenance tax (HMT). The HMT is a federal tax on the use of ports in Massachusetts.
The credit isn’t available for taxes paid with respect to:
To show the HMT was paid, taxpayers must retain documentation including:
The HMT credit may not reduce the corporate excise due below $456. The credit isn’t subject to the 50% limitation of Massachusetts General Laws chapter 63, section 32C.
Any unused credit may be carried forward for the next 5 tax years.
For more information about the credit, important definitions, and details on the taxability of shipments: