It looks like Massachusetts just hasn't updated their website.
According to what was posted earlier by makeislesstaxing21
https://www.mass.gov/technical-information-release/tir-23-1-tax-provisions-in-the-fiscal-year-2023-b...
It states in section II: Code Update.
"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."
Edit: It looks like it was cleared up in the above 2 posts.
