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Key Considerations When Planning for the Massachusetts ‘Millionaires Tax’

On November 8, 2022, Massachusetts voters approved an amendment to the Massachusetts Constitution imposing, effective January 1, 2023, a surtax of 4% on an individual’s annual taxable income to the extent it exceeds $1...more

Overriding the Governor, Massachusetts Legislature Gives Pass-Through Entity Owners a Workaround to Federal SALT Deduction Cap

The Massachusetts legislature, overriding Governor Baker’s prior veto, has voted to enact a new elective pass-through entity (“PTE”) tax designed as a way for PTE owners to get out from under the $10,000 cap ($5,000 for...more

Key Massachusetts Legislation and Administrative Guidance to Help Massachusetts Nonprofits Navigate the Pandemic

Massachusetts nonprofit organizations should take note of three actions taken by Massachusetts governmental bodies in April 2020 to assist them in operating during the current COVID-19 pandemic and beyond. These actions...more

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