Massachusetts DOR Proposes Rule on Charitable Contribution Deductions

The Massachusetts Department of Revenue (DOR) Oct. 25 proposed a rule on charitable contribution deductions. The proposed rule explains the deduction allowed for certain charitable contributions against taxpayers’ adjusted gross income in determining taxpayers’ taxable income. A public hearing will be held on Nov. 20 at 11:00 am, and comments are due on the same date. [Mass. Dep’t of Revenue, Proposed Reg. Section 830 CMR 62.3.2, 10/25/24 Mass. Reg.]