COMMONWEALTH OF MASSACHUSETTS

(Patch 18054848) MA 01/01/2014 The table entry effective-dated 01/01/2014 originally delivered in Tax Update 14-A is updated to decrease the Massachusetts Employer Medical Assistance Contribution (EMAC) tax rate for 2014 from 0.48 % to 0.36 % as published on the website of the Massachusetts Department of Labor and Workforce Development. ................
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