Allows exclusion of certain small business income from taxation under gross income tax and corporation business tax.
To promote sustainable economic development throughout Massachusetts
Corporate Income Tax - Throwback Rule and Combined Reporting
Permits deduction of 20 percent for qualified business income for certain individuals as owners of pass-through entities under gross income tax and corporation business tax.
In corporate net income tax, further providing for definitions, for imposition of tax, for reports and payment of tax and for consolidated reports; and, in general provisions, further providing for underpayment of estimated tax.
Corporate Income Tax - Combined Reporting
In corporate net income tax, further providing for definitions, for imposition of tax, for reports and payment of tax and for consolidated reports; and, in general provisions, further providing for underpayment of estimated tax.
In corporate net income tax, further providing for definitions, for reports and payment of tax and for consolidated reports; and, in general provisions, further providing for underpayment of estimated tax.
Ban the use of tire-derived materials in playgrounds and playing fields in Massachusetts
Corporate Income Tax - Combined Reporting