"Income from most private pensions or annuity
plans is taxable in Massachusetts. Certain government pensions, however, are exempt under Massachusetts
law. In general, exempt pensions include
contributory pensions from the U.S. Government
or the Commonwealth of Massachusetts and its
political subdivisions, and noncontributory military
pensions."
Massachusetts Resident Income Tax (pg. 9): https://www.mass.gov/files/documents/2018/04/10/dor-2017-inc-form-1-inst.pdf