Massachusetts General Laws

Mass. Gen. Laws ch. 62B, § 9 (2026)

Credit against taxes

✓ current as of July 2026

Find cases: SyfertCases citing this section MAmalegislature.gov (official) JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

Section 9. The amount deducted and withheld as tax under section two during any calendar year upon the wages of any employee shall be allowed as a credit to the recipient of the income against the tax imposed thereon. If more than one taxable year begins in such calendar year, such amount shall be allowed as a credit against the tax for the last year so beginning.

Notes of Decisions

Cited in 2 cases (2 in the last 5 years), 2022–2022 · leading case: Plazzi v. FedEx Ground Package Sys., Inc., 52 F.4th 1 (1st Cir. 2022).

Sort: Relevance Newest Treatment

Plazzi v. FedEx Ground Package Sys., Inc., 52 F.4th 1 (1st Cir. 2022). “See Mass. Gen. Laws ch. 62B, § 9 ("The amount deducted and withheld as tax .”

Plazzi v. Fedex Ground Package Sys., Inc. (D. Mass. 2022). · cites it 2× “§ 1462 ) (further citation omitted); see Mass. Gen. L. c. 62B, § 9 (providing that employee receives tax credit for the “amount deducted and withheld as tax” by employer).”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.