The Massachusetts Department of Revenue (DOR) issued a technical information release (TIR) explaining various tax law changes enacted in 2024. The changes include new tax incentives for the climate tech sector, a new live theater credit, a new qualified internship credit, an exemption for qualified data centers, modifications to existing tax credits and incentives, and other corporate tax changes. [Mass. Dep’t of Revenue, Technical Information Release TIR 25-5, 06/05/25]
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