Credit Against Taxes

The amount deducted and withheld as tax under M.G.L. c. 62B, § 2 during any calendar year upon the wages of any employee or the payment to any payee shall be allowed as a credit to the recipient of the income against his or her income tax. If more than one taxable year begins in the calendar year, such amount shall be allowed as a credit against the tax for the last taxable year beginning in the calendar year. REGULATORY AUTHORITY 830 CMR 62B.2.1: M.G.L. c. 62B; M.G.L. c. 14, § 6(1); M.G.L. c. 62C, § 3.

REGULATORY HISTORY Date of Promulgation: June 5, 2026

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