I believe that is for next tax year. As of today I believe for TY 2022 alimony is deductible for MA irrespective of deduction on federal taxes
This on the mass.gov website TODAY
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.
https://www.mass.gov/service-details/alimony
And that is my defense if I'm wrong lol
