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January 05, 2025 Clouds | 27°F
The 194th General Court of the Commonwealth of Massachusetts
  1. General Laws
  2. Part I ADMINISTRATION OF THE GOVERNMENT
  3. Title IX TAXATION
  4. Chapter 63D TAXATION OF PASS-THROUGH ENTITIES
  5. Section 6 Elections

Section 6

Section 6: Elections

[Text of section effective for tax years beginning on or after January 1, 2021. See 2021, 69, Sec. 2.]

Section 6. The election under this chapter shall be made by the eligible pass-through entity on an annual basis in a manner determined by the commissioner. All members of the electing eligible pass-through entity shall be bound by the election. Once an election is made for a particular year, the election shall not be revoked.