Shown verbatim: the complete text as captured from the official source posted by the Massachusetts General Court, fetched 2026-07-15. Nothing is edited or removed. The official bill page.
“Section 5A of Chapter 62 is hereby amended by adding the following subsection: (e) Notwithstanding any other provision in law, the commissioner shall not consider charitable donations or volunteer services made to charitable organizations that are based in Massachusetts or a person’s service on a board of directors where they serve as a non-compensated member for a charitable organization based in Massachusetts for the purpose of determining residency or domicile for tax purposes.
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