Yes, the State of MA will be following the Federal mandate regarding exempting the first $10,200 of unemployment benefits:
Sections 2101-2116 of the Act provide for an emergency expansion of unemployment benefits. Section 2102 temporarily extends benefits to individuals who are not otherwise eligible for state and federal unemployment benefits or who are unable to work as a direct result of the COVID-19 public health emergency, including self-employed individuals, independent contractors, and those with a limited work history. Under sections 2102, 2104 and 2107, all recipients of state-paid unemployment compensation, including those who have otherwise exhausted the benefits they were entitled to under state or federal law, and those temporarily eligible under section 2102 of the Act, may collect unemployment compensation for a maximum of 39 weeks instead of the usual 26 weeks between January 27, 2020 and December 31, 2020.[6] Additionally, any unemployment compensation received between April 5, 2020 and July 31, 2020 will include a $600 per week increase under section 2104 of the Act.
Under the 2005 Code (and under current Code), federal gross income includes unemployment compensation.[7] No provision of the Act excludes these payments from federal gross income. Therefore, all payments of unemployment compensation, including amounts authorized under the Act, are includable in both federal and Massachusetts gross income and subject to Massachusetts personal income tax.
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