Massachusetts § 3 Application of chapter 63D

Massachusetts Statutes

§ 3 — Application of chapter 63D

Massachusetts § 3

Part IADMINISTRATION OF THE GOVERNMENT

Title IXTAXATION

Ch. 63DTAXATION OF PASS-THROUGH ENTITIES

This text of Massachusetts § 3 (Application of chapter 63D) 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. 63D, § 3 (2026).

Text

[Text of section effective for tax years beginning on or after January 1, 2021. See 2021, 69, Sec. 2.]

Section 3. 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.

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

[Text of section effective for tax years beginning on or after January 1, 2021. See 2021, 69, Sec. 2.]

Section 3. 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.

View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)

Massachusetts § 3, Counsel Stack Legal Research, https://law.counselstack.com/statute/ma/63D/3.