MA gives you up to a $2000 retirement savings deduction for what you pay into Social Security.
From: Instructions to Form 1 2017Massachusetts Resident Income Tax (page 10 - Deductions):
Line 11. Amount Paid to Social
Security (FICA), Medicare,
Railroad, U.S. or Massachusetts
Retirement Systems
If you have paid into any of the retirement systems
listed above during 2017, you may deduct those
contributions, up to a maximum of $2,000.