Section 142
Section 142 Disability Employment Tax Credit Effective Date
The credits authorized in subsection (z) of section 6 of chapter 62 of the General Laws and section 38JJ of chapter 63 of the General Laws shall be available for qualified employees with a disability who are hired after July 1, 2021 and shall be available for the tax year beginning on January 1, 2023 and for subsequent tax years.
Child and Dependent Related Tax Credits and Taxation of Pass-Through Entities Effective Date 1
Cranberry Bog Tax Credit Effective Date 1