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2012 Massachusetts General Laws
PART I ADMINISTRATION OF THE GOVERNMENT(Chapters 1 through 182)
TITLE XXI LABOR AND INDUSTRIES
CHAPTER 151A UNEMPLOYMENT INSURANCE
Section 21 Deductions from income returnable for taxation
Universal Citation:
MA Gen L ch 151A § 21
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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.
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