ADMINISTRATION OF THE GOVERNMENT (Chapters 1 through 182)
LABOR AND INDUSTRIES
Deductions from income returnable for taxation
Section 21. Contributions made by employers in accordance with this chapter shall be considered ordinary and necessary expenses of the business of the employer, and deductible from gross income from professions, employments, trades or businesses returnable for taxation under chapter sixty-two, or from corporate income returnable for taxation under chapter sixty-three.