Statement of Purpose, Outline of Topics
(a)Statement of Purpose . 830 CMR 62.6W.1 explains the…#
(a) Statement of Purpose . 830 CMR 62.6W.1 explains the calculation of the tax credit allowed for qualified renovation expenditures incurred in connection with the qualified renovation of a cranberry bog. Regulations issued by the Executive Office of Energy and Environmental Affairs setting forth criteria for authorizing and certifying the credit may be found at 301 CMR 16.00: Cranberry Bog Renovation Tax Credit .
(b)Outline of Topics . 830 CMR 62.6W.1 is organized as…#
(b) Outline of Topics . 830 CMR 62.6W.1 is organized as follows:
1. Statement of Purpose, Outline of Topics 2. Definitions 3. General Rule 4. Claiming the Credit 5. Amount of Credit 6. Credit in Excess of Liability 7. Cumulative Annual Cap 8. Ordering 9. Special Rules Application to Pass-through Entities 10. Interactions with the Investment Tax Credit 11. Qualified Projects by Corporations that File a Combined Report 12. Annual Reporting Requirements
830 CMR 62.6W.1 applies to qualified renovation expenditures made on or after January 1, 2020.