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The American Rescue Plan is a federal tax law that affects your federal tax return. Some of the results of your federal return may affect your state return but MA has its own state tax laws.
It is a Federal law with many provisions (and different effective dates), but some states have adopted (or are considering) similar provisions, at least in part. Are you asking about a particular item? And since many state returns start with your Federal data, there may be implicit changes. Check your state's tax website for specifics.
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