Mass. Gen. Laws ch. 63D § 1
Chapter 63D
TAXATION OF PASS-THROUGH ENTITIES
As used in this chapter, the following words shall, unless the context clearly requires otherwise, have the following meanings:
"Code", the Internal Revenue Code of the United States as defined in section 1 of chapter 62.
"Commissioner", the commissioner of revenue.
"Eligible pass-through entity", an S corporation under section 1361 of the Code, a partnership under section 7701 of the Code or a limited liability company that is treated as an S corporation or partnership under said section 1361 of the Code or said section 7701 of the Code.
"Qualified income taxable in Massachusetts", the income of an eligible pass-through entity determined under chapter 62 allocable to a qualified member and included in the qualified member's Massachusetts taxable income under said chapter 62.
"Qualified member", a shareholder of an S corporation or a partner in a partnership, including a member of a limited liability company that is treated as an S corporation or partnership under section 1361 of the Code or section 7701 of the Code, that is a natural person or trust or estate subject to tax under section 10 of chapter 62; provided, however, that a qualified member may be a resident, nonresident or a part-year resident.
Mass. Gen. Laws ch. 63D, § 1