Public Written Statements Currently Under Development

The following is a list of public written statements currently under development within the Department of Revenue, which is being made available for the general information of taxpayers.

The list will be updated at least quarterly and posted within the Legal Library section of the DOR website. The list of projects under development is not necessarily all-inclusive and the scope of projects is subject to modification. Specifically not included on this list are requests for Letter Rulings from individual taxpayers. New legislation and court decisions will be addressed as they arise. The list is not indicative of a time frame for either formal proposal of regulations or completion of other public written statements such as TIRs and Directives.  Although the list is broken down by projects likely to result in regulations, regulation amendments, and other public written statements, that categorization is not necessarily determinative of the final form in which guidance will be issued.  Generally, draft regulations are released for public comment prior to promulgation and many other public written statements are released in draft form for public comment prior to issuance.

Regulations Under Development

830 CMR 62.3.2:  Charitable Contribution Deduction (Update existing regulation)

830 CMR 62.5A.1: Non-Resident Income Tax (Update existing regulation)

830 CMR 62.6.X:  Offshore Wind Capital Investment Credit (New regulation for new credit)

830 CMR 62.6.XX:  Offshore Wind Jobs Credit (New regulation for new credit)

830 CMR 62C.16.2: Sales and Use Tax Returns and Payments (Update existing regulation to include changes to returns and payment and new advance payment requirements)

830 CMR 62C.16B.1:  Advance Payments of Sales and Use Tax and Room Occupancy Excise (New regulation)

830 CMR 62C.33.1:  Interest, Penalties and Application of Payments (Update existing regulation to include penalties related to automated sales suppression devices)

830 CMR 62C.55A.1: Determination of Amount Exempt from Levy (Update and incorporate relevant provisions from 830 CMR 62C.64.1)

830 CMR 62C.64.1: Release of Levy (Repeal; relevant provisions incorporated into 830 CMR 62C.55A.1)

830 CMR 63.30.2: Net Operating Loss Deductions and Carry Forward (Update existing regulation to clarify calculation methodology and the provisions of IRC § 382)

830 CMR 63.38.1: Apportionment of Income (Update existing regulation to reflect move to single sales factor)

830 CMR 63.38.2: Apportionment of Income of Airlines (Update existing regulation to reflect move to single sales factor)

830 CMR 63.38.3: Apportionment of Income of Motor Carriers (Update existing regulation to reflect move to single sales factor)

830 CMR 63.38.4: Apportionment of Income of Courier and Package Delivery Services (Update existing regulation to reflect move to single sales factor)

830 CMR 63.38.8: Apportionment of Income of Pipeline Companies (Update existing regulation to reflect move to single sales factor)

830 CMR 63.38.10: Apportionment of Income of Electric Industry (Update existing regulation to reflect move to single sales factor)

830 CMR 63.38.11: Apportionment of Income of Telecommunications Industry (Update existing regulation to reflect move to single sales factor)

830 CMR 63.38M.2: Massachusetts Qualified Research Expense Credit (New regulation to reflect impact of combined reporting and economic development legislation)

830 CMR 63.38N.2: Economic Development Incentive Program (New regulation)

830 CMR 63.38GG.1: Veteran’s Hire Tax Credit (New regulation for new credit)

830 CMR 63.38HH.1: Apprentice Credit (New regulation)

830 CMR 64G.1.1: Massachusetts Room Occupancy Excise (Update existing regulation to include changes to returns and payment due dates and new advance payment requirements)

830 CMR 64H.1.3: Computer Industry Services and Products (Update existing regulation)

830 CMR 64H.1.9: Remote Retailers and Marketplace Facilitators (Update existing regulation to include new advance payment requirements)

830 CMR 64H.6.5:  Sales Tax on Meals (Update existing regulation)

830 CMR 64H.25.1: Motor Vehicles (Update existing regulation, including trade-in allowance provisions)

830 CMR 65.3.1: Farmland Valuation for Estate Tax (New regulation)

Other Public Written Statements Under Development

Provisions in the 2023 Tax Relief Legislation

Pixley v. Commissioner of Revenue: Taxable Sales Price of Cell Phones Sold in Bundled Transactions

Massachusetts Tax Changes in Supplemental Budget

Individual Health Care Mandate Penalties for Tax Year 2024

The Title V Credit and State Mandated Sewer Connections

Disaster Relief (Update TIR 08-19)

Residency Rules for Military Servicemembers and their Spouses (Update to TIR 19-15 to reflect amendment to federal Servicemembers Civil Relief Act)

Taxation of Sale or Rental of Cable Television Boxes (Update DD 08-5)

Requirements for Heat Pumps to Qualify for Exemption from Sales tax Made Available Pursuant to G.L. c. 64H § 6(dd)

Application of Manufacturing Definition to the Production of Pharmaceutical Products for Use in Clinical Trials

MA Rules Related to Depreciation and Expensing Deductions for Personal Income and Corporate Excise Taxpayers

Deposit and Bonding Requirements for Non-Resident Contractors (Update DD 05-3)

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