Mass. Gen. Laws ch. 63D § 3
Current through Chapter 373 of the 2024 Legislative Session, with the exception of Acts not available as of 1/14/2025
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