Mass. Gen. Laws ch. 62B § 9
Current through Chapter 231 of the 2024
The amount deducted and withheld as tax under section two during any calendar year upon the wages of any employee shall be allowed as a credit to the recipient of the income against the tax imposed thereon. If more than one taxable year begins in such calendar year, such amount shall be allowed as a credit against the tax for the last year so beginning.
Mass. Gen. Laws ch. 62B, § 9