{"data":{"id":"us-ma/mass.-gen.-laws-ch.-44-22b","jurisdiction":"us-ma","citation":"Mass. Gen. Laws ch. 44, § 22B","heading":"Bonds and notes; official statements; advertising; collateral tax consequences to social security recipients","body":"Section 22B. Any official statement prepared in connection with the sale of any bonds or notes of a city, town or district and all advertising of such bonds and notes, the interest on which is excludable from gross income for federal income tax purposes under the provisions of section 103 of the Internal Revenue Code (26 USC 103), shall include a reference to the collateral tax consequences which may result under section 86 of said Code (26 USC 86) to the holders of such bonds or notes who are recipients of social security benefits.","path":["Part I","Title VII","Chapter 44"],"source_url":"https://malegislature.gov/Laws/GeneralLaws/PartI/TitleVII/Chapter44/Section22B","current_through":"amendments passed before May 31, 2026","vintage":"","retrieved_at":"2026-09-17T05:20:40Z","sha256":"818785547baca706d50d087b51e61efb4adc5993b630a2f232e59c6d8dca768c","source_id":"us-ma","stale":false,"prev":"us-ma/mass.-gen.-laws-ch.-44-22a","next":"us-ma/mass.-gen.-laws-ch.-44-22c"},"notice":"GroundRules: Original legal text. Not legal advice."}