According to TIR 20-9: Massachusetts Tax Implications of Selected Provisions of the Federal CARES Act:
Yes, the Act also provides for coronavirus-related distributions to be included in a taxpayer’s income ratably over a three-year period unless a taxpayer elects otherwise.
The act has many provisions related to CARES,
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TIR 20-9: Massachusetts Tax Implications of Selected ...
How does the CARES Act impact Massachusetts state tax ...
