Origin: Massachusetts allows a personal income tax and corporate excise credit for costs incurred in remediating contamination of real estate.
Origin: M.G.L. c. 62, §6 (j)
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2023
FY2024
FY2025
FY2026
FY2027
Personal Income Tax
Credits Against Tax
1.608
Brownfields Credit
Massachusetts allows a personal income tax and corporate excise credit for costs incurred in remediating contamination of real estate.
<a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter62/Section6" target="_blank">M.G.L. c. 62, §6 (j)</a>
2.4
2.6
2.7
2.8
2.9
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