{"data":{"id":"us-ma/mass.-gen.-laws-ch.-62b-9","jurisdiction":"us-ma","citation":"Mass. Gen. Laws ch. 62B, § 9","heading":"Credit against taxes","body":"Section 9. The amount deducted and withheld as tax under section two during any calendar year upon the wages of any employee shall be allowed as a credit to the recipient of the income against the tax imposed thereon. If more than one taxable year begins in such calendar year, such amount shall be allowed as a credit against the tax for the last year so beginning.","path":["Part I","Title IX","Chapter 62B"],"source_url":"https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter62B/Section9","current_through":"amendments passed before May 31, 2026","vintage":"","retrieved_at":"2026-09-17T05:21:00Z","sha256":"78b16cc7da45e3e6ab9cca82f687d5ced427473debeea9fab20b086f3f35466b","source_id":"us-ma","stale":false,"prev":"us-ma/mass.-gen.-laws-ch.-62b-8","next":"us-ma/mass.-gen.-laws-ch.-62b-10"},"notice":"GroundRules: Original legal text. Not legal advice."}