State Taxes on NUAs ?

[RonW55]

How does Massachusetts tax NUAs?  Does it follow the federal rule that the NUA amount  is a long term capital gain no matter when you sell?  

[Anonymous_]

@linear 

[linear]

This is a question best answered by a tax professional (which I am not), but MA generally follows the IRS code (and very recently updated to follow the code as amended on Jan 1, 2022), There are some exceptions, but I cannot find any related to net unrealized appreciation.

Hope this is of some help.