Section 33 Individual Income Tax Conformity 2

Paragraph (1) of subsection (d) of section 2 of said chapter 62, as so appearing, is hereby amended by adding the following subparagraph:-

(Q) The deduction allowed by section 199A of the Code, as amended and in effect for the current tax year.

This section decouples the Massachusetts individual income tax rules from the federal qualified business income deduction.