Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 63, § 38P
Repealed, 2021, 68, Sec. 5
Official textmalegislature.gov
Source: view the official text
In this chapter (40 sections)
- 63-38F · Deduction from net income for compensation paid to individuals…
- 63-38FF · Repealed, 2012, 224, Sec. 56A
- 63-38G · Reporting wholly-owned DISC income
- 63-38GG · Hiring of qualified veterans; excise tax credit
- 63-38H · Alternative energy sources; deduction
- 63-38HH · Credit for wages paid to qualified apprentice
- 63-38I · Wages deemed compensation paid in commonwealth; deduction;…
- 63-38II · Cranberry production
- 63-38J · Qualified research contribution deduction
- 63-38JJ · Tax credits for qualified employees with disabilities
- 63-38K · Repealed, 1985, 188, Sec. 10A
- 63-38KK · Tax credits for qualified employers hiring members of the…
- 63-38L · Natural Heritage and Endangered Species Fund; contributions
- 63-38LL · Offshore wind tax incentive program; refundable jobs credit
- 63-38M · Credit against amount of excise due; research expenses
- 63-38MM · Refundable credit for capital investment in an offshore wind…
- 63-38N · Economic development incentive program; tax credit for…
- 63-38NN · Nonrefundable credits for trainings; eligibility; credit…
- 63-38O · Economic target areas; tax deduction for renovation of…
- 63-38OO · Credit against the tax liability; transfer of credit; carry…
- 63-38P · Repealed, 2021, 68, Sec. 5
- 63-38PP · Massachusetts homeownership tax credit; amount allowed;…
- 63-38Q · Environmental response actions; credit
- 63-38QQ · Credit for taxpayers with an eligible theater production…
- 63-38R · Massachusetts historic rehabilitation tax credit
- 63-38RR · Refundable credit under climatetech tax incentive program;…
- 63-38S · Automatic sprinkler system; depreciation deduction
- 63-38SS · Amount of credit for research and development costs under…
- 63-38T · Repealed, 2008, 173, Secs. 82 and 83
- 63-38TT · Refundable jobs credit under climatetech tax incentive program
- 63-38U · Credit for cost of qualifying property; life sciences
- 63-38UU · Credit for wages paid to net-new qualified interns
- 63-38V · Deductions for qualifying clinical testing expenses; certified…
- 63-38W · Credit for qualified research expenses; life sciences
- 63-38X · Credit against taxes imposed on persons filming motion picture…
- 63-38Y · Unrelated business taxable income for certain exempt…
- 63-38Z · Dairy farm tax credit program
- 63-39 · Tax rate
- 63-39A · Tax on business subsidiary corporation
- 63-39B · Repealed, 1924, 26, Sec. 1