Is a federal tsp distribution taxable in the state of Massachusetts? does it qualify as a tax exempt pension?

In Massachusetts, federal TSP distributions to a retiree are fully taxable in the year paid.  Scroll down to "Federal Employee Thrift Savings Plan" in this reference for details:

https://www.mass.gov/service-details/view-government-pensions#:~:text=Income%20earned%20on%20the%20contributions,taxable%20in%20the%20year%20paid.

Yes, Thrift Savings Plans are taxable in Massachusetts.

No, it does not qualify as a tax-exempt pension.

• Contributions made by an employer to a thrift savings plan are excluded from your gross income in the year contributed. See the "Current year exclusion amounts" table below for elective deferrals, including "catch-up" provisions.
• Income earned on the contributions while in the thrift savings plan account is excluded from gross income.
• Distributions made to the retiree from the plan are fully taxable in the year paid.

Massachusetts: View government pensions