Section 151A:14B - Liability for payments; credits; adjustmentsNotwithstanding any other provisions of this chapter to the contrary:
(a)(1) Each employer liable to make payments in lieu of contributions shall not be liable for such payments after October first, nineteen hundred and seventy-six with respect to any benefits paid, to the extent that the commonwealth is entitled to payments with respect to such benefits under section six of P.L. 94-444.(2) Each such employer shall receive credit against liability existing on or after October first, nineteen hundred and seventy-six for payments in lieu of contributions for any such payments made on or before said date, to the extent that such payments were made with respect to benefits for which the commonwealth is entitled to receive payments under section six of P.L. 94-444.(b) The account of any employer liable for payment of contributions under section fourteen or section fourteen C which employer has paid public service wages, as defined in section six of P.L. 94-444, shall be adjusted to reflect payments to which the commonwealth is entitled under section six of P.L. 94-444.Mass. Gen. Laws ch. 151A, § 14B