It's correct. MA's 2018 tax rate is 5.1%. You can't receive an out-of-state credit that's greater than your own home state's tax.
In other words, if you paid CT $1,000, and your MA tax bill is $800, the most you can take as an out-of-state credit is $800. MA isn't going to pay you an extra $200.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
