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us-ma/regulation/830-cmr/62.6m.1 — 830 CMR 62.6M.1: Community Investment Tax Credit · Axiom

Axiom
Massachusetts
Regulations
830 Cmr

830 CMR 62.6M.1: Community Investment Tax Credit

16 sections

Statement of Purpose, Outline of Topics, Applicable Tax Years
Definitions
Prerequisites to Claiming the Credit
Amount of Credit
When a Qualified Investment is Made
Cumulative Cap
Credit is Refundable
Carry Over of Unused Credit
Offset Debt Collection
Special Rules Applicable to Pass-Through Entities
Qualified Investments by Married Couples
Qualified Investments By Corporations That File a Combined Report
Taxpayers That Have No Tax Liability or Filing Requirements
Inclusion of Credit in Massachusetts Gross Income
Record Keeping
Examples