The updated IRC conformity applies to tax year 2022.
"Pursuant to the FY23 Budget, the Massachusetts personal income tax generally conforms to the Code as amended on January 1, 2022 and in effect for the taxable year for these purposes, effective for taxable years beginning on or after January 1, 2022."
https://www.mass.gov/technical-information-release/tir-23-1-tax-provisions-in-the-fiscal-year-2023-b...
