MA Income Tax Credit for Land Conservation Regulations


The Massachusetts Land Conservation Tax Credit Regulations (301 CMR 14:00) are available here: www.mass.gov/eea/docs/eea/land/conservation-credit-regs.pdf

Regulations with updates for changes enacted in August of 2014 to increase the maximum amount of the credit to $75,000 (830 CMR 62.6.4) are available here: www.mass.gov/dor/businesses/help-and-resources/legal-library/regulations/62-00-income-tax/830-cmr-62-6-4.html