Massachusetts DOR Proposes Amending Withholding Tax Rules for Wages

The Massachusetts Department of Revenue (DOR) proposed amendments to the rules concerning withholding of taxes on wages and other payments. The proposal incorporates provisions for a 4 percent surtax on income above certain thresholds, clarifies the calculation methods for withholding, and revises examples related to the motion picture production company credit. A public hearing is scheduled for Dec. 10, with written comments on the proposed rules due the same day. [Mass. Dep’t of Revenue, Proposed Regs. Sections 830 CMR 62B.2.1, 830 CMR 62B.2.3, 11/07/25 Mass. Reg.]