reglab/housing_qa huggingface dataset:
MA Gen L ch 62 § 5 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62 - Taxation of Incomes|Section 5 - Exempt Income of Individuals; Exemption of Stock Bonus, Pension or Profit-Sharing Trust

Section 5. (a) Notwithstanding the provisions of section four, Part A taxable income, Part B taxable income and Part C taxable income, shall be exempt from all taxes imposed under this chapter if the Massachusetts adjusted gross income for the taxable year does not exceed the following threshold:  (1) in the case of a single person, eight thousand dollars, or  (2) in the case of a husband and wife filing a joint return or a person filing as a head of household, seven thousand six hundred dollars plus the deductions allowed under the following provisions of paragraph (b) of subsection (B) of section three of this chapter.  (A) an amount equal to that allowed for personal exemptions under clause (A) of subparagraph (1a) of said paragraph or clause (A) of subparagraph (2) of said paragraph, and  (B) an amount equal to the total exemption allowed under subparagraph (3) of said paragraph.  No tax imposed under this chapter shall exceed ten percent of the Massachusetts adjusted gross income less the aforementioned threshold; provided, however, that the provisions of this sentence shall not apply in any case where Massachusetts adjusted gross income exceeds one hundred and seventy-five hundredths of the aforementioned threshold. No exemptions shall be allowed under this section to a married individual filing a separate return, except for those individuals qualifying for head of household under section two (b) of the Code. In the case of a short taxable year, occurring for any reason other than residence during one portion of the normal taxable year and nonresidence during another portion, there shall be substituted for the above threshold amounts, those amounts which bear the same relation to such sums as the number of days in the taxable year bears to three hundred and sixty-five. With respect to a person who is a nonresident for all or part of the taxable year, Massachusetts adjusted gross income shall be determined as if he were a resident of the commonwealth throughout the entire taxable year.  (b) Notwithstanding any other provision of this chapter, no tax shall be imposed under this chapter upon any stock bonus, pension or profit-sharing trust qualifying under section four hundred and one of the Code or any individual retirement account qualifying under section four hundred and eight of the Code.
MA Gen L ch 62 § 5c (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62 - Taxation of Incomes|Section 5c - Taxation of Unincorporated Homeowners' Association

Section 5C. An unincorporated association within the definition of and electing to be treated as a homeowners' association under section 528(c) of the Code for a taxable year shall be subject to tax under this chapter on its income as a resident individual for the taxable year. Its gross income shall be calculated under subsection (a) of section 2, and its taxable income shall be defined as in section 528(d)(1), (3) of the Code, to the extent consistent with the laws of the commonwealth. No such association shall be allowed the deductions or exemptions under section 3. The modifications under section 528(d)(2) of the Code shall not apply in determining taxable income for purposes of this chapter.
MA Gen L ch 62 § 6c (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62 - Taxation of Incomes|Section 6c - Massachusetts State Election Campaign Fund; Voluntary Contributions

Section 6C. Every individual who files a separate return may voluntarily contribute one dollar to be paid over to the State Election Campaign Fund, established by section forty-two of chapter ten. In the case of a joint return of husband and wife, each spouse may voluntarily contribute one dollar to said fund. A credit in the full amount of any contribution under this section shall be allowed against the tax imposed by this chapter; provided, that for any such return no such credit shall exceed the income tax liability for any taxable year.  A contribution made under this section may be made with respect to any taxable year at the time of filing the return of the tax imposed by this chapter for such taxable year; provided, however, that the commissioner shall prescribe the manner in which such contribution shall be made on the face of the return required by section five of chapter sixty-two C.  The provisions of this section shall apply only to residents required to file a return under this chapter.  For purposes of this section the words ''income tax liability for any taxable year'' shall mean the amount of tax imposed by this chapter reduced by sum of the credits allowed by clause (a) of section six.
MA Gen L ch 62 § 6d (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62 - Taxation of Incomes|Section 6d - Natural Heritage and Endangered Species Fund; Contributions

Section 6D. Every individual who files a separate return and every husband and wife filing a return jointly may voluntarily contribute all or part of any refund to which they are entitled or may voluntarily add an amount onto any amount due to be credited to the Natural Heritage and Endangered Species Fund. At the beginning of each fiscal year, subject to appropriation, one dollar shall be credited from the General Fund to the Natural Heritage and Endangered Species Fund for each dollar contributed by the public in the prior fiscal year under the provisions of this section. The commissioner of the department of revenue shall certify to the state comptroller total revenues contributed to the Natural Heritage and Endangered Species Fund by individuals in the prior fiscal year.  A contribution made under this section may be made with respect to any taxable year at the time of filing the return of the tax imposed by this chapter for such taxable year; provided, however, that the commissioner shall prescribe the manner in which such contribution shall be made on the face of the return required by section five of chapter sixty-two C.  The commissioner shall annually report the total amount designated under this section to the state treasurer who shall credit such amount, plus accrued interest, to the Natural Heritage and Endangered Species Fund.
MA Gen L ch 62 § 6e (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62 - Taxation of Incomes|Section 6e - Organ Transplant Fund; Voluntary Contributions

Section 6E. Every individual who files a separate return and every husband and wife filing a return jointly may voluntarily contribute all or part of any refund to which they are entitled or may voluntarily add an amount onto any amount due to be credited to the Organ Transplant Fund, established pursuant to section thirty-five E of chapter ten.  A contribution made under this section may be made with respect to any taxable year at the time of filing a return of the tax imposed by this chapter for such taxable year; provided, however, that the commissioner shall prescribe the manner in which such contribution shall be made on the face of the return required by section five of chapter sixty-two C.  The commissioner shall annually report the total amount designated under this section to the state treasurer who shall credit such amount to said Organ Transplant Fund.
MA Gen L ch 62 § 6g (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62 - Taxation of Incomes|Section 6g - Massachusetts State Public Health HIV and Hepatitis Fund; Voluntary Contributions; Use of Contributions

Section 6G. An individual who files a separate return and a married couple filing a return jointly may voluntarily contribute all or part of a refund to which they are entitled, or may voluntarily add an amount onto an amount due, to be credited to the Massachusetts State Public Health HIV and Hepatitis Fund established pursuant to section 35R of chapter 10.  A contribution made pursuant to this section may be with respect to any taxable year at the time of filing a return of the tax established by this chapter for the taxable year; provided, however, that the commissioner shall prescribe the manner in which such a contribution shall be made on the face of the return required by section 5 of chapter 62C; and provided further, that the commissioner shall assure that taxpayers filing such a form are made clearly aware of their ability to make the contribution under this section.  The commissioner shall annually report the total amount designated under this section to the state treasurer, who shall credit the amount to the Massachusetts State Public Health HIV and Hepatitis Fund.  Contributions credited to the fund may be used for clinical and public health research, program evaluation and prevention, testing and treatment services with the goal of reducing the illness and death related to infection with HIV or viral hepatitis.
MA Gen L ch 62 § 6h (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62 - Taxation of Incomes|Section 6h - Massachusetts United States Olympic Fund; Voluntary Contributions

Section 6H. Every individual who files a separate return and every husband and wife filing a return jointly may voluntarily contribute all or part of any refund to which they are entitled, or may voluntarily add an amount onto any amount due, to be credited to the Massachusetts United States Olympic Fund established pursuant to section thirty-five O of chapter ten.  A contribution made under this section may be with respect to any taxable year at the time of filing a return of the tax established by this chapter for such taxable year; provided, however, that the commissioner shall prescribe the manner in which such contribution shall be made on the face of the return required by section five of chapter sixty-two C; provided, further, that the commissioner shall assure that taxpayers filing any such forms are made clearly aware of their ability to make the contributions provided for by this section.  The commissioner shall annually report the total amount designated under this section to the state treasurer, who shall credit such amount to said Massachusetts United States Olympic Fund.
MA Gen L ch 62 § 6k (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62 - Taxation of Incomes|Section 6k - Refunds and Contributions Credited to Massachusetts Military Family Relief Fund

Section 6K. (a) Every individual who files a separate return and every husband and wife filing a return jointly may voluntarily contribute all or part of any refund to which they are entitled, or may voluntarily add an amount onto any amount due, to be credited to the Massachusetts Military Family Relief Fund established pursuant to section 35CC of chapter 10.  (b) A contribution made under this section may be with respect to any taxable year at the time of filing a return of the tax established by this chapter for such taxable year; provided, however, that the commissioner shall prescribe the manner in which the contribution shall be made on the face of the return required by section 5 of chapter 62C; and provided, further, that the commissioner shall assure that taxpayers filing the forms are made aware of their ability to make the contributions provided for by this section.  (c) The commissioner shall annually report the total amount designated under this section to the state treasurer, who shall credit the amount to the Massachusetts Military Family Relief Fund.
MA Gen L ch 62 § 6l (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62 - Taxation of Incomes|Section 6l - Application and Refund of Certain Credits Under Sec. 6; Substantiation of Claims; Regulations

Section 6L. (a) This section shall apply to credits earned under subsection (l) of section 6.  (b) At the written election of a taxpayer entitled to a credit under subsection (l) of section 6, the commissioner shall apply the credit against the liability of the taxpayer as determined on its return, as first reduced by any other available credits, and shall then refund to the taxpayer 90 per cent of the balance of the credits.  (c) The commissioner may require substantiation of a taxpayer's claim for refund under subsection (b) before payment of the refund. No interest shall accrue on the refund under section 40 of chapter 62C before the commissioner's receipt of the substantiation he requested.  (d) The commissioner may adopt regulations or other guidelines as he deems necessary to implement this section. The commissioner shall submit any proposed regulations to the joint committee on revenue and the house and senate committees on ways and means before their adoption by the department. The regulations shall be accompanied by a summary which clearly instructs the taxpayer of his rights under this section.
MA Gen L ch 62 § 9 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62 - Taxation of Incomes|Section 9 - Estates of Deceased Persons

Section 9. Estates of deceased persons, if assessed within the time limited by section twenty-six of chapter sixty-two C, shall be subject to the taxes imposed by this chapter upon all income received by such persons during their lifetime, except that estates of deceased persons who were nonresidents at the time of their death shall be subject only to the taxes imposed by section five A.  The income received by the estates of deceased residents shall be subject to all the taxes imposed by this chapter to the extent that the persons to whom such income is payable, or for whose benefit it is accumulated are residents of the commonwealth; provided, however, if the income received by such estates would be subject to taxation under section five A if received by a nonresident, such income shall be taxable regardless of whether or not the persons to whom such income is payable or for whose benefit it is accumulated are residents or nonresidents of the commonwealth. The income received by the estates of deceased non-residents shall be taxed at the same rate and in the same manner as provided in section five A, and subject to the same exemptions and deductions. Such income shall include as and when received by the executor or administrator all income taxable under this chapter which would have been taxable to the decedent if he had survived to receive it, and the taxes upon such income as shall have become a part of the corpus of his estate under the rules of probate accounting, may be charged against principal in any accounting made by the executor or administrator. All taxes under this section shall be assessed to the executor or administrator and before the appointment of an executor or administrator said taxes may be assessed in general terms to the estate of the deceased and the executor or administrator subsequently appointed shall be liable for the taxes so assessed as though they were assessed to him. No person shall be taxed under this chapter for income received from any executor or administrator which income has itself been taxed under this section.
MA Gen L ch 62 § 10a (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62 - Taxation of Incomes|Section 10a - Qualified Funeral Trusts

Section 10A. A qualified funeral trust shall have the same meaning as in the Code, as amended, on January 1, 1998, effective for taxable years ending on or after August 5, 1997.
MA Gen L ch 62 § 11 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62 - Taxation of Incomes|Section 11 - Income Received From Nonresident Trustee

Section 11. Any inhabitant of the commonwealth who receives, is entitled to, or to whom income is available from one or more trustees or other fiduciaries who are not subject to taxation under this chapter, shall be subject to the taxes imposed by this chapter upon such income according to the nature of the income received by such trustees, or other fiduciaries, and shall include such income in a return as required by section six of chapter sixty-two C. Amounts distributed by a charitable remainder annuity trust or a charitable remainder unitrust, as defined in section six hundred and sixty-four of the Code, shall, for the purposes of taxation under this chapter, be considered as having in the hands of the recipients thereof the characteristics described in subsection (b) of said section six hundred and sixty-four.
MA Gen L ch 62 § 11a (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62 - Taxation of Incomes|Section 11a - Income From Pooled Income Funds and Charitable Remainder Annuity Trusts or Unitrusts; Deduction and Withholding

Section 11A. Every trustee of a pooled income fund, as defined in section six hundred and forty-two (c)(5) of the Code, and every trustee of a charitable remainder annuity trust or a charitable remainder unitrust, as defined in section six hundred and sixty-four (d) of the Code, who is an inhabitant of the commonwealth and who makes payment to a beneficiary who is an inhabitant of the commonwealth of income subject to the taxes imposed by this chapter shall deduct and withhold tax upon such income at the rate or rates applicable under the provisions of this chapter to the class or classes of income so paid. The amount deducted and withheld as tax, as provided herein, shall be allowed as a credit to the beneficiary entitled to the income against the tax imposed thereon.
MA Gen L ch 62 § 11b (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62 - Taxation of Incomes|Section 11b - Pooled Income Funds and Charitable Remainder Annuity Trusts or Unitrusts; Returns, Declarations of Estimated Tax and Payments; Liability

Section 11B. Every trustee who is required to deduct and withhold taxes under section eleven A shall make returns, including declarations of estimated tax, and payments with respect to such taxes in like manner as if the taxes were imposed with respect to income received by the trustee. All provisions of chapter sixty-two C with respect to the assessment, collection and abatement of taxes, interest and penalties which are applicable to trustees subject to tax under section ten shall be applicable to trustees who are required to deduct and withhold taxes under section eleven A; provided, however, that if a trustee who is required to deduct and withhold taxes under section eleven A fails to make payment thereof to the commonwealth, and thereafter the tax against which such withheld tax may be credited is paid, the tax so required to be deducted and withheld to the extent of such payment shall not be collected from the trustee, but this proviso shall in no case relieve the trustee from liability for any penalties or addition to tax otherwise applicable in respect of such failure to make payment.
MA Gen L ch 62 § 13 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62 - Taxation of Incomes|Section 13 - Application of Sections to All Fiduciaries

Section 13. Sections 10 and 11 shall so far as apt, apply to executors, administrators, guardians, conservators, trustees in bankruptcy, receivers and assignees for the benefit of creditors, to the income received by them and to their beneficiaries. All such fiduciaries and their successors in office shall be personally liable for all taxes due under this chapter from them or from their predecessors in office to the value of all property in their hands as such fiduciaries at the time of distribution as provided in section six of chapter sixty-two C.
MA Gen L ch 62 § 14 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62 - Taxation of Incomes|Section 14 - Applicability to Corporate Trustees

Section 14. Corporations acting as trustee or in any other fiduciary capacity shall, with respect to the income received by them in that capacity, be subject to this chapter in the same manner and under the same conditions as individual inhabitants of the commonwealth acting in similar capacities, except that no such corporation shall be taxed on account of any property the income of which would be taxable if received by an individual inhabitant, or on account of the income derived from such property, if such property is held by such corporation as mortgagee or pledge to secure the payment of bonds, notes or other evidences of indebtedness the interest on which is subject to taxation to such individual inhabitants of the commonwealth as received it, or the principal of which is exempt from taxation under laws other than this chapter.
MA Gen L ch 62 § 15 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62 - Taxation of Incomes|Section 15 - Duties of Corporate Trustees

Section 15. Every corporation liable to taxation under the preceding section shall make the returns prescribed by section six of chapter sixty-two C and shall be subject to the penalties imposed by said chapter.
MA Gen L ch 62 § 16 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 62 - Taxation of Incomes|Section 16 - Agreement as to Total Tax Due From Trustees

Section 16. For the purpose of facilitating the settlement and distribution of estates held by trustees and the other fiduciaries named in section thirteen, the commissioner may on behalf of the commonwealth agree on the amount of taxes at any time due or to become due from such estates under this chapter, and payment in accordance with such agreement shall be full satisfaction of the taxes to which the agreement relates.