Yes, it is considered a qualified government retirement plan for purposes of your MA state tax return.
In general, exempt pensions for MA include contributory pensions from the U.S. Government or the Commonwealth of Massachusetts and its political subdivisions, and noncontributory military pensions.
What pensions are exempt?
- Pension income received from a contributory annuity, pension, endowment or retirement fund of the U.S. Government or the Commonwealth of Massachusetts and its political subdivisions.
Click here for information on Massachusetts pension income.