{"data":{"id":"us-ma/mass.-gen.-laws-ch.-151a-21","jurisdiction":"us-ma","citation":"Mass. Gen. Laws ch. 151A, § 21","heading":"Deductions from income returnable for taxation","body":"Section 21. Contributions made by employers in accordance with this chapter shall be considered ordinary and necessary expenses of the business of the employer, and deductible from gross income from professions, employments, trades or businesses returnable for taxation under chapter sixty-two, or from corporate income returnable for taxation under chapter sixty-three.","path":["Part I","Title XXI","Chapter 151A"],"source_url":"https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXI/Chapter151A/Section21","current_through":"amendments passed before May 31, 2026","vintage":"","retrieved_at":"2026-09-17T05:23:32Z","sha256":"a33e510e322fb64e39156e6bb00bab2ce069b12444e03942bb7df80b2d819b9f","source_id":"us-ma","stale":false,"prev":"us-ma/mass.-gen.-laws-ch.-151a-20a","next":"us-ma/mass.-gen.-laws-ch.-151a-22"},"notice":"GroundRules: Original legal text. Not legal advice."}