For AI agents: read the machine-readable documentation index at /llms.txt or the single-file full reference at /llms-full.txt.
Form a Business

Elections

M.G.L. c. 63D, § 6
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
c. 63D, § 6. Elections [Text of section effective for tax years beginning on or after January 1, 2021. See 2021, 69, Sec. 2.] Section 6. The election under this chapter shall be made by the eligible pass-through entity on an annual basis in a manner determined by the commissioner. All members of the electing eligible pass-through entity shall be bound by the election. Once an election is made for a particular year, the election shall not be revoked.
Source: Massachusetts General Court (malegislature.gov)URL: https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter63D/Section6Fetched: 10/20/2026

Starting a business in Massachusetts? Massachusetts LLC guide: costs and requirements