The LSPA sent this letter to the Massachusetts Department of Revenue (DOR) following their request for feedback on the implementation of the Massachusetts Brownfields Tax Credit (BTC) regulations (830 CMR 63.38Q.1) which went into effect just over two years ago.  

The LSPA provided comments to MassDOR in February 2021 in an effort to contribute to the clarification and codification of the BTC program. Unfortunately, most of the LSPA members we heard from are disappointed with the new regulations. The LSPA letter provides more details.