Massachusetts

Information provided the Database of State Incentives for Renewables and Efficiency (DSIRE)

Summary: Massachusetts offers corporate excise tax deductions and personal income tax deductions for any income received from the sale of a patent or royalty income from a patent deemed beneficial for energy conservation or alternative energy development. The Massachusetts commissioner of energy resources determines if a patent is eligible. This deduction is unique among incentives in that it targets patents and not simply real property.

Click on the links to DSIRE below for more detailed information:

Links:

• Corporate Energy Patent Exemption
• Personal Energy Patent Exemption

Last Updated 07/14/2009

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