Related Practices

Critical Change to the Massachusetts Personal Income Statute Recently Adopted

Employment & Benefits Deptartment
Jonathan B. Dubitzky, David A. Guadagnoli, Amy E. Sheridan
December 2005

Massachusetts has just enacted a change to the personal income tax law, effective as of January 1, 2005. This change generally eliminates federal and Massachusetts income tax differences for a variety of purposes, including several benefits provisions. The attached Client Advisory provides employers and employees with important information on this topic, which may have 2005 Form W-2 reporting implications.

Client Advisory (PDF)