Massachusetts General Laws

Mass. Gen. Laws ch. 65A, § 3 (2026)

Credits on transfers of future interests

✓ current as of July 2026

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Section 3. If after the payment of the tax under this chapter there shall become payable a tax under chapter sixty-five upon any future interest in any property owned by such decedent or subject to such tax as a part of or in connection with his estate, such part of the tax paid under this chapter as is attributable to such future interest shall be credited against the tax under said chapter sixty-five, but the amount so credited shall not in any event exceed the amount of the tax on such future interest.

Notes of Decisions

Cited in 2 cases, 1968–1975 · leading case: Ward v. Comm'r of Corporations & Taxation, 336 N.E.2d 862 (Mass. 1975).

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Ward v. Comm'r of Corporations & Taxation, 336 N.E.2d 862 (Mass. 1975). · cites it 5× “At issue is the question whether the tax credit available under G. L. c. 65A, § 3, for State estate taxes paid with respect to future interests, is itself subject to inheritance taxes imposed by G.”

State Street Bank & Trust Co. v. Comm'r of Corporations & Taxation, 237 N.E.2d 661 (Mass. 1968). “They contend that the two taxes are in effect levied against parts of what at George’s death was a single aggregate of property, and either the specific credit provision (G. L. c. 65A, § 3) or the general import of G.”

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