{"data":{"id":"us-ma/mass.-gen.-laws-ch.-63d-1","jurisdiction":"us-ma","citation":"Mass. Gen. Laws ch. 63D, § 1","heading":"Definitions","body":"Section 1. As used in this chapter, the following words shall, unless the context clearly requires otherwise, have the following meanings:\n''Code'', the Internal Revenue Code of the United States as defined in section 1 of chapter 62.\n''Commissioner'', the commissioner of revenue.\n''Eligible pass-through entity'', an S corporation under section 1361 of the Code, a partnership under section 7701 of the Code or a limited liability company that is treated as an S corporation or partnership under said section 1361 of the Code or said section 7701 of the Code.\n''Qualified income taxable in Massachusetts'', the income of an eligible pass-through entity determined under chapter 62 allocable to a qualified member and included in the qualified member's Massachusetts taxable income under said chapter 62.\n''Qualified member'', a shareholder of an S corporation or a partner in a partnership, including a member of a limited liability company that is treated as an S corporation or partnership under section 1361 of the Code or section 7701 of the Code, that is a natural person or trust or estate subject to tax under section 10 of chapter 62; provided, however, that a qualified member may be a resident, nonresident or a part-year resident.","path":["Part I","Title IX","Chapter 63D"],"source_url":"https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter63D/Section1","current_through":"amendments passed before May 31, 2026","vintage":"","retrieved_at":"2026-09-17T05:21:08Z","sha256":"b3f68bc8aa51fa2ef265931d96458371646cb27e0e31e5c1d95e18db156f529f","source_id":"us-ma","stale":false,"prev":"us-ma/mass.-gen.-laws-ch.-63b-11","next":"us-ma/mass.-gen.-laws-ch.-63d-2"},"notice":"GroundRules: Original legal text. Not legal advice."}