Home/Massachusetts/Statutes/Part I: ADMINISTRATION OF THE GOVERNMENT/Title IX: TAXATION/Ch. 63: TAXATION OF CORPORATIONS/§ 38A
Massachusetts Statutes

§ 38A — Taxable net income

Massachusetts § 38A
JurisdictionMassachusetts
Part IADMINISTRATION OF THE GOVERNMENT
Title IXTAXATION
Ch. 63TAXATION OF CORPORATIONS

This text of Massachusetts § 38A (Taxable net income) is published on Counsel Stack Legal Research, covering Massachusetts primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Mass. Gen. Laws ch. 63, § 38A (2026).

Text

Section 38A. The taxable net income of a business corporation allocated or apportioned to this commonwealth under the provisions of section thirty-eight shall be its net income subject to tax under this chapter.

Free access — add to your briefcase to read the full text and ask questions with AI

Nearby Sections

15
§ 38
Determination of net income derived from business carried on within commonwealth
§ 38A
Taxable net income
§ 38AA
Credit against taxes imposed for qualified donation of certified land to public or private conservation agency
§ 38B
Financial institutions and business corporations engaged exclusively in buying, selling, dealing in or holding securities; excise rate
§ 38BB
Credit against taxes imposed for a certified housing development project
§ 38CC
Life Sciences refundable jobs credit
§ 38DD
Credit against excise tax imposed under Secs. 2(b), 2B(b) or 39(b)
§ 38E
Eligible business facility; excise credit
§ 38EE
Community investment tax credit
§ 38F
Deduction from net income for compensation paid to individuals employed by eligible business facility domiciled in present or former eligible section of substantial poverty
§ 38G
Reporting wholly-owned DISC income
§ 38GG
Hiring of qualified veterans; excise tax credit
§ 38H
Alternative energy sources; deduction
§ 38HH
Credit for wages paid to qualified apprentice
§ 38I
Wages deemed compensation paid in commonwealth; deduction; election
View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)
Massachusetts § 38A, Counsel Stack Legal Research, https://law.counselstack.com/statute/ma/63/38A.