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 58.2.1: Manufacturing Corporations (Update existing regulation to include activities by pharmaceutical companies)

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

830 CMR 62.6W.1:  Cranberry Bog Renovation Credit (New regulation)

830 CMR 62.10.1: Income Tax on Trusts and Estates (Update existing regulation)

830 CMR 62B.2.2: Pass-Through Entity Withholding (Update existing regulation)

830 CMR 62C.16.2: Sales and Use Tax Returns and Payments (Update existing regulation to include changes to returns and payment due dates due to COVID 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.25.1: Record Retention (Update existing 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830 CMR 62C.47A.2: Delinquent Licensees and Providers (Repeal existing outdated regulation)

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 62C.84.1: Spousal Relief from Joint Income Tax Liability (Update existing regulation)

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 63.30.4: Business Interest Expense Limitation (New regulation)

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 63.38HH.1: Apprentice Credit (New regulation)

830 CMR 63.38JJ.1:  Disability Employment Tax Credit (New regulation)

830 CMR 64G.1.1: Massachusetts Room Occupancy Excise (Update existing regulation to include changes to returns and payment due dates due to COVID 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 64N.1.1: Marijuana Retail Taxes (Update existing regulation to include rules related to retailers providing delivery services and advance payment requirements)

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

Other Public Written Statements Under Development

Criteria for Determining if a Product is a Taxable Sale of Prewritten Software (Application of G.L. c. 64H, § 1.)

Further Guidance Regarding the Application of the Corporate Nexus Regulation (Contacts through public warehouses and websites)

Accounting for Operating Leases for Purposes of the Non-Income Measure of the Corporate Excise

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)

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

Tax Provisions in the Fiscal Year 2023 Budget, Including Massachusetts Personal Income Tax Code Update

Tourism Destination Marketing District Special Assessment

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

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