MA H3169

Prohibits the Massachusetts tax commissioner from using charitable donations to Massachusetts-based nonprofits as a factor in determining a person's residency or domicile for state tax purposes

Excludes volunteer services provided to Massachusetts-based charitable organizations from residency/domicile determinations

Protects individuals who serve as non-compensated board members of Massachusetts-based charities from having that service count toward establishing tax residency

Amends Section 5A of Chapter 62 of Massachusetts General Laws by adding a new subsection (e)