Mass. Gen. Laws ch. 63D § 3
Current through Chapters 1 to 249 and Chapters 253 to 255 of the 2024 Legislative Session
This chapter shall not apply to any taxable year for which the federal limitation on the state and local tax deduction imposed by section 164(b)(6) of the Internal Revenue Code of the United States, as amended and in effect for the applicable year, has expired or is otherwise not in effect.
Mass. Gen. Laws ch. 63D, § 3