{"data":{"id":"us-ma/mass.-gen.-laws-ch.-63d-7","jurisdiction":"us-ma","citation":"Mass. Gen. Laws ch. 63D, § 7","heading":"Regulation and guidance","body":"Section 7. The commissioner shall promulgate regulations or other guidance to carry out the purposes of this chapter. Such regulations or other guidance may: (i) make the credit available to qualified members with income from eligible pass-through entities that in turn have income from other eligible pass-through entities; (ii) provide rules on the application of this chapter to eligible trusts and estates; and (iii) require estimated payments of the excise by electing eligible pass-through entities and their qualified members in a manner consistent with chapter 62B.","path":["Part I","Title IX","Chapter 63D"],"source_url":"https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter63D/Section7","current_through":"amendments passed before May 31, 2026","vintage":"","retrieved_at":"2026-09-17T05:21:08Z","sha256":"87b59938e15091c19ca558731f23bb66af5a66729c908c86fb7426708ffa73bc","source_id":"us-ma","stale":false,"prev":"us-ma/mass.-gen.-laws-ch.-63d-6","next":"us-ma/mass.-gen.-laws-ch.-64a-1"},"notice":"GroundRules: Original legal text. Not legal advice."}