Mass. Gen. Laws ch. 62B § 9 : ADMINISTRATION OF THE GOVERNMENT — TAXATION — WITHHOLDING OF TAXES ON WAGES AND DECLARATION OF ESTIMATED INCOME TAX — Credit against taxes

The amount deducted and withheld as tax under section two during any calendar year upon the wages of any employee shall be allowed as a credit to the recipient of the income against the tax imposed thereon. If more than one taxable year begins in such calendar year, such amount shall be allowed as a credit against the tax for the last year so beginning.