I would like to see a resolution on this question. I have the same problem in the other direction, leaving MA to retire. It is incorrect that MA does not tax 403(b) contribution at time of contribution. I am paying now on my 403(b) contributions. (It is correct, as above, that the only Mass. regs I can find refer to "pension" contributions, but mine is not a pension ("optional retirement program," alternative to pension).) I am worried about double taxation, i.e., not being credited with my MA payments at time of contribution, when I retire to a different state and take distribution, especially if the state, unlike NJ, does not tax at time of contribution.
