Ah but it is. The instructions may not be clear, but the state's website is
It's entirely possible that may change in the future, as many thing do in MA tax law, but as of now the payments are deductible.
https://www.mass.gov/service-details/alimony
For Massachusetts income tax purposes however, Massachusetts adopts the federal rules as they existed on January 1, 2005 with respect to the deduction of alimony payments and the inclusion of such payments in income. Therefore, Massachusetts taxpayers can still take a deduction for alimony payments made to a former spouse on their Massachusetts personal income tax return and recipients of such payments must still include them in gross income for tax years subsequent to the TCJA.
