{"data":{"id":"us-ma/mass.-gen.-laws-ch.-63d-3","jurisdiction":"us-ma","citation":"Mass. Gen. Laws ch. 63D, § 3","heading":"Application of chapter 63D","body":"Section 3. This chapter shall not apply to any taxable year for which the federal limitation on the state and local tax deduction imposed by section 164(b)(6) of the Internal Revenue Code of the United States, as amended and in effect for the applicable year, has expired or is otherwise not in effect.","path":["Part I","Title IX","Chapter 63D"],"source_url":"https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter63D/Section3","current_through":"amendments passed before May 31, 2026","vintage":"","retrieved_at":"2026-09-17T05:21:08Z","sha256":"0938a903ed8cb9d6c2dce6a11db58de197c6a446b2b4454940e121b831fc9322","source_id":"us-ma","stale":false,"prev":"us-ma/mass.-gen.-laws-ch.-63d-2","next":"us-ma/mass.-gen.-laws-ch.-63d-4"},"notice":"GroundRules: Original legal text. Not legal advice."}