Section 136
Section 136 SCO Dual Enrollment & Non-Resident Business Sale Effective Date
Summary
This section sets the effective date for limiting the Senior Care Options Program to MassHealth members who are dually eligible for Medicare and aged 65 and older as well as the requirement to include the sale of a business or an interest in a business in the Massachusetts source income of a non-resident subject to tax.
Effective Date for Certain Tax Provisions 1
Effective Date for Certain Tax Provisions 2