Effective Date
The residential rental deduction is effective for taxable years ending after December 31, 1980. REGULATORY HISTORY 830 CMR 62.3.1: Rent Deduction (old number 62.40) Date of Promulgation: 12/24/81 Amended: 9/10/82 Amended: 12/19/03 Amended: 12/16/16 - Section (2)
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