Investors & landlords

The passive loss carryover in Massachusetts would appear to be allowable as Massachusetts conforms to federal tax law as it pertains to passive losses. From The Massachusetts Department of Revenue: Mass.gov

So, if you don't have passive income in Massachusetts to offset passive loss carryovers from the previous year, the loss carryovers would continue on to the next year until you had a year that they could be used. That is the federal law so it should be the same in Massachusetts.