Massachusetts tax breaks and loopholes

Jeremy Shulkin filed this request with the Department of Revenue of Massachusetts.
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From: Jeremy Shulkin

To Whom It May Concern:

Pursuant to the state Freedom of Information Act, G.L.M. c.4, €7, clause 26th, I hereby request the following records:

A list of all tax breaks, exemptions and loopholes offered in the state of Massachusetts, organized by category or industry and with their projected FY 2012 monetary value included.

I also request that, if appropriate, fees be waived as we believe this request is in the public interest, as suggested but not stipulated by the recommendations of the Massachusetts Supervisor of Public Records. The requested documents will be made available to the general public free of charge as part of the public information service at, processed by a representative of the news media/press and is made in the process of news gathering and not for commercial usage.

In the event that fees cannot be waived, I would be grateful if you would inform me of the total charges in advance of fulfilling my request. I would prefer the request filled electronically, by e-mail attachment if available or CD-ROM if not.

Thank you in advance for your anticipated cooperation in this matter. I look forward to receiving your response to this request within 10 business days, as the statute requires.


Jeremy Shulkin

From: Massachusetts Department of Revenue

Jeremy Shulkin
185 Beacon Street # 3
Somerville, MA

Dear Mr. Shulkin,

Your April 11, 2011 records request to Robert Bliss has been referred to me for response. You have requested "A list of all tax breaks, exemptions, and loopholes offered in the state of Massachusetts, organized by category or industry and with their projected FY 2012 monetary value."

If you seek taxpayer-specific information maintained by the Department regarding tax credits or exemptions, that information is confidential pursuant to G.L. c. 62C, s 21(a) and, as such, is exempt from disclosure under the Public Records Law pursuant to G.L. c. 4, s 7, clause 26(a).

However, I assume that the information you seek is in the nature of statistical information. In recent years, various tax incentives have been created, such as Life Science and Economic Development Incentive Program (EDIP) tax credits. However, information relating to those programs is maintained by the Commonwealth's Executive Office of Housing and Economic Development. You may wish to contact that Executive Office for any records that may be responsive to your request..

In addition, the FY 2012 Tax Expenditure Budget contains an overview and analysis of various tax exemptions and deductions. You may access that document through the following electronic link:

I hope that this information is helpful.

Thomas Moran
Tax Counsel
Litigation Bureau
Massachusetts Department of Revenue
100 Cambridge Street
P.O. Box 9565
Boston, MA 02114-9565


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