Mass. Gen. Laws ch. 151A, § 28: Wages not included in determination of eligibility for benefits

Section 28. Wages earned for services defined in subsection (i) of section six irrespective of when performed, shall not be included in determining eligibility for benefits under this chapter for the purposes of any benefit year commencing after July first, nineteen hundred and thirty-nine, nor shall any benefits with respect to unemployment occurring on or after said July first, nineteen hundred and thirty-nine, be payable on the basis of such wages.