Origin: Personal income taxpayers who are primarily engaged in agriculture, farming, or commercial fishing are allowed an investment tax credit equal to 3% of the cost of qualifying property used in such activities in Massachusetts.

Origin: M.G.L. c. 62, § 6(s)

Item Number
FY2022
FY2023
FY2024
FY2025
FY2026
1.618
0.2
0.2
0.2
0.3
0.3
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