Yes, Massachusetts has "Decoupled" from the federal depreciation laws.
TIR 03-25: Depreciable Business Assets; Modifications For Decoupling From Federal Bonus Depreciation
Massachusetts generally follows the current Code for § 62(a)(1), trade or business expense deductions, but Massachusetts specifically disallows the bonus depreciation deduction at IRC § 168(k). G.L. c. 62, §§ 1(c); 2(d)(1)(N). See TIR 02-11.
As part of the amendments to IRC § 168(k), the 2003 Federal Act increased the limitations on first-year depreciation for certain business property that is listed property under § 280F, but due to decoupling from IRC § 168(k), Massachusetts law does not incorporate these increases for purposes of both the corporate excise and the personal income tax.
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