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1 change: 1 addition & 0 deletions changelog.d/dead-urls-ma.fixed.md
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Replace dead Massachusetts reference URLs (Form 1 instructions and schedules, Department of Revenue pages, child care and LIHEAP documents) with live successors or pinned Wayback captures, and guard against their return.
2 changes: 1 addition & 1 deletion docs/gov/states/de/tax/income/index.ipynb
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"source": [
"### Massachusetts Limited Income Credit\n",
"\n",
"See [**Schedule NTS-L-NR/PY** No Tax Status and Limited Income Credit](https://www.mass.gov/doc/2021-schedule-nts-l-nrpy-no-tax-status-and-limited-income-credit/download)."
"See [**Schedule NTS-L-NR/PY** No Tax Status and Limited Income Credit](https://web.archive.org/web/20240317005519/https://www.mass.gov/doc/2021-schedule-nts-l-nrpy-no-tax-status-and-limited-income-credit/download)."
]
},
{
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2 changes: 1 addition & 1 deletion docs/gov/states/ma/tax/income/index.ipynb
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"source": [
"### Massachusetts Limited Income Credit\n",
"\n",
"See [**Schedule NTS-L-NR/PY** No Tax Status and Limited Income Credit](https://www.mass.gov/doc/2021-schedule-nts-l-nrpy-no-tax-status-and-limited-income-credit/download)."
"See [**Schedule NTS-L-NR/PY** No Tax Status and Limited Income Credit](https://web.archive.org/web/20240317005519/https://www.mass.gov/doc/2021-schedule-nts-l-nrpy-no-tax-status-and-limited-income-credit/download)."
]
},
{
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- title: Fiscal Year 2022 Home Energy Assistance Program (HEAP) Income Eligibility and Benefit Levels
href: https://www.masslegalservices.org/system/files/blog/FY_2022_LIHEAP_Income_Eligibility_and_Benefit_Chart_APRIL_2022_UTILITY_Increase.pdf
- title: Fiscal Year 2023 Home Energy Assistance Program (HEAP) Income Eligibility and Benefit Levels
href: https://www.mass.gov/doc/fy-2023-liheap-income-eligibility-and-benefit-level-chart-october-2022/download
href: https://web.archive.org/web/20221024195401/https://www.mass.gov/doc/fy-2023-liheap-income-eligibility-and-benefit-level-chart-october-2022/download
- title: Fiscal Year 2024 Home Energy Assistance Program (HEAP) Income Eligibility and Benefit Levels
href: https://www.commteam.org/wp-content/uploads/2024/03/FY-2024-LIHEAP-Income-Eligibility-and-Benefit-Chart_Incomes-March-2024-Increase.pdf
- title: Fiscal Year 2025 Home Energy Assistance Program (HEAP) Income Eligibility and Benefit Levels
href: https://www.mass.gov/doc/fy-2025-heap-income-eligibility-benefit-chart-may-8-2025/download
href: https://web.archive.org/web/20250720165524/https://www.mass.gov/doc/fy-2025-heap-income-eligibility-benefit-chart-may-8-2025/download

brackets:
- threshold:
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- title: HEAP Income Eligibility and Benefit Chart for program year 2025
href: https://liheapch.acf.gov/tables/subsidize.htm#MA
- title: FY25 Model Plan Proposed Changes_Detail Form
href: https://www.mass.gov/doc/fy2025-heap-state-plan-draft/download#page=8
href: https://liheapch.acf.gov/docs/2025/state-plans/MA_Plan_2025.pdf#page=8
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- title: Fiscal Year 2022 Home Energy Assistance Program (HEAP) Income Eligibility and Benefit Levels
href: https://www.masslegalservices.org/system/files/blog/FY_2022_LIHEAP_Income_Eligibility_and_Benefit_Chart_APRIL_2022_UTILITY_Increase.pdf
- title: Fiscal Year 2023 Home Energy Assistance Program (HEAP) Income Eligibility and Benefit Levels
href: https://www.mass.gov/doc/fy-2023-liheap-income-eligibility-and-benefit-level-chart-october-2022/download
href: https://web.archive.org/web/20221024195401/https://www.mass.gov/doc/fy-2023-liheap-income-eligibility-and-benefit-level-chart-october-2022/download
- title: Fiscal Year 2024 Home Energy Assistance Program (HEAP) Income Eligibility and Benefit Levels
href: https://www.commteam.org/wp-content/uploads/2024/03/FY-2024-LIHEAP-Income-Eligibility-and-Benefit-Chart_Incomes-March-2024-Increase.pdf
- title: Fiscal Year 2025 Home Energy Assistance Program (HEAP) Income Eligibility and Benefit Levels
href: https://www.mass.gov/doc/fy-2025-heap-income-eligibility-benefit-chart-may-8-2025/download
href: https://web.archive.org/web/20250720165524/https://www.mass.gov/doc/fy-2025-heap-income-eligibility-benefit-chart-may-8-2025/download
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- title: Fiscal Year 2022 Home Energy Assistance Program (HEAP) Income Eligibility and Benefit Levels
href: https://www.masslegalservices.org/system/files/blog/FY_2022_LIHEAP_Income_Eligibility_and_Benefit_Chart_APRIL_2022_UTILITY_Increase.pdf
- title: Fiscal Year 2023 Home Energy Assistance Program (HEAP) Income Eligibility and Benefit Levels
href: https://www.mass.gov/doc/fy-2023-liheap-income-eligibility-and-benefit-level-chart-october-2022/download
href: https://web.archive.org/web/20221024195401/https://www.mass.gov/doc/fy-2023-liheap-income-eligibility-and-benefit-level-chart-october-2022/download
- title: Fiscal Year 2024 Home Energy Assistance Program (HEAP) Income Eligibility and Benefit Levels
href: https://www.commteam.org/wp-content/uploads/2024/03/FY-2024-LIHEAP-Income-Eligibility-and-Benefit-Chart_Incomes-March-2024-Increase.pdf
- title: Fiscal Year 2025 Home Energy Assistance Program (HEAP) Income Eligibility and Benefit Levels
href: https://www.mass.gov/doc/fy-2025-heap-income-eligibility-benefit-chart-may-8-2025/download
href: https://web.archive.org/web/20250720165524/https://www.mass.gov/doc/fy-2025-heap-income-eligibility-benefit-chart-may-8-2025/download
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- title: Fiscal Year 2022 Home Energy Assistance Program (HEAP) Income Eligibility and Benefit Levels
href: https://www.masslegalservices.org/system/files/blog/FY_2022_LIHEAP_Income_Eligibility_and_Benefit_Chart_APRIL_2022_UTILITY_Increase.pdf
- title: Fiscal Year 2023 Home Energy Assistance Program (HEAP) Income Eligibility and Benefit Levels
href: https://www.mass.gov/doc/fy-2023-liheap-income-eligibility-and-benefit-level-chart-october-2022/download
href: https://web.archive.org/web/20221024195401/https://www.mass.gov/doc/fy-2023-liheap-income-eligibility-and-benefit-level-chart-october-2022/download
- title: Fiscal Year 2024 Home Energy Assistance Program (HEAP) Income Eligibility and Benefit Levels
href: https://www.commteam.org/wp-content/uploads/2024/03/FY-2024-LIHEAP-Income-Eligibility-and-Benefit-Chart_Incomes-March-2024-Increase.pdf
- title: Fiscal Year 2025 Home Energy Assistance Program (HEAP) Income Eligibility and Benefit Levels
href: https://www.mass.gov/doc/fy-2025-heap-income-eligibility-benefit-chart-may-8-2025/download
href: https://web.archive.org/web/20250720165524/https://www.mass.gov/doc/fy-2025-heap-income-eligibility-benefit-chart-may-8-2025/download
- title: Fiscal Year 2026 Home Energy Assistance Program (HEAP) Income Eligibility and Benefit Levels
href: https://www.mass.gov/info-details/learn-about-home-energy-assistance-heap
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- title: Fiscal Year 2022 Home Energy Assistance Program (HEAP) Income Eligibility and Benefit Levels
href: https://www.masslegalservices.org/system/files/blog/FY_2022_LIHEAP_Income_Eligibility_and_Benefit_Chart_APRIL_2022_UTILITY_Increase.pdf
- title: Fiscal Year 2023 Home Energy Assistance Program (HEAP) Income Eligibility and Benefit Levels
href: https://www.mass.gov/doc/fy-2023-liheap-income-eligibility-and-benefit-level-chart-october-2022/download
href: https://web.archive.org/web/20221024195401/https://www.mass.gov/doc/fy-2023-liheap-income-eligibility-and-benefit-level-chart-october-2022/download
- title: Fiscal Year 2024 Home Energy Assistance Program (HEAP) Income Eligibility and Benefit Levels
href: https://www.commteam.org/wp-content/uploads/2024/03/FY-2024-LIHEAP-Income-Eligibility-and-Benefit-Chart_Incomes-March-2024-Increase.pdf
- title: Fiscal Year 2025 Home Energy Assistance Program (HEAP) Income Eligibility and Benefit Levels
href: https://www.mass.gov/doc/fy-2025-heap-income-eligibility-benefit-chart-may-8-2025/download
href: https://web.archive.org/web/20250720165524/https://www.mass.gov/doc/fy-2025-heap-income-eligibility-benefit-chart-may-8-2025/download
- title: Fiscal Year 2026 Home Energy Assistance Program (HEAP) Income Eligibility and Benefit Levels
href: https://www.mass.gov/info-details/learn-about-home-energy-assistance-heap
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- title: Fiscal Year 2022 Home Energy Assistance Program (HEAP) Income Eligibility and Benefit Levels
href: https://www.masslegalservices.org/system/files/blog/FY_2022_LIHEAP_Income_Eligibility_and_Benefit_Chart_APRIL_2022_UTILITY_Increase.pdf
- title: Fiscal Year 2023 Home Energy Assistance Program (HEAP) Income Eligibility and Benefit Levels
href: https://www.mass.gov/doc/fy-2023-liheap-income-eligibility-and-benefit-level-chart-october-2022/download
href: https://web.archive.org/web/20221024195401/https://www.mass.gov/doc/fy-2023-liheap-income-eligibility-and-benefit-level-chart-october-2022/download
- title: Fiscal Year 2024 Home Energy Assistance Program (HEAP) Income Eligibility and Benefit Levels
href: https://www.commteam.org/wp-content/uploads/2024/03/FY-2024-LIHEAP-Income-Eligibility-and-Benefit-Chart_Incomes-March-2024-Increase.pdf
- title: Fiscal Year 2025 Home Energy Assistance Program (HEAP) Income Eligibility and Benefit Levels
href: https://www.mass.gov/doc/fy-2025-heap-income-eligibility-benefit-chart-may-8-2025/download
href: https://web.archive.org/web/20250720165524/https://www.mass.gov/doc/fy-2025-heap-income-eligibility-benefit-chart-may-8-2025/download
- title: Fiscal Year 2026 Home Energy Assistance Program (HEAP) Income Eligibility and Benefit Levels
href: https://www.mass.gov/info-details/learn-about-home-energy-assistance-heap
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- Fee level
reference:
- title: EEC Financial Assistance Parent Fee Table FY2025
href: https://www.mass.gov/doc/parent-fee-chart-fy2025/download
href: https://web.archive.org/web/20250902041737/https://www.mass.gov/doc/parent-fee-chart-fy2025/download
- title: EEC Financial Assistance Parent Fee Table FY2026
href: https://www.mass.gov/doc/parent-fee-chart-fy2026/download
# The FY2024 chart (effective 2023-10-01) could not be located; the
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- Household size
reference:
- title: EEC Financial Assistance Parent Fee Table FY2025
href: https://www.mass.gov/doc/parent-fee-chart-fy2025/download
href: https://web.archive.org/web/20250902041737/https://www.mass.gov/doc/parent-fee-chart-fy2025/download
- title: EEC Financial Assistance Parent Fee Table FY2026
href: https://www.mass.gov/doc/parent-fee-chart-fy2026/download
# The FY2024 chart (effective 2023-10-01) could not be located; the
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label: Massachusetts CCFA maximum copay level
reference:
- title: EEC Financial Assistance Parent Fee Table FY2025
href: https://www.mass.gov/doc/parent-fee-chart-fy2025/download
href: https://web.archive.org/web/20250902041737/https://www.mass.gov/doc/parent-fee-chart-fy2025/download
- title: EEC Financial Assistance Parent Fee Table FY2026
href: https://www.mass.gov/doc/parent-fee-chart-fy2026/download
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- title: EEC Financial Assistance Policy Guide, section 4.2.C.3, income from other sources
href: https://www.mass.gov/doc/eecs-financial-assistance-policy-guide-february-1-2022/download#page=38
- title: EEC Interim Income Eligible Child Care Financial Assistance Program Policies, effective October 1, 2023, countable and excluded income
href: https://www.mass.gov/doc/interim-income-eligible-child-care-financial-assistance-program-policies-october-1-2023/download#page=12
href: https://web.archive.org/web/20231018152139/https://www.mass.gov/doc/interim-income-eligible-child-care-financial-assistance-program-policies-october-1-2023/download#page=12
- title: Massachusetts CCDF State Plan FY 2022-2024 Amendment 4, section 3.1.3(a), effective October 1, 2023
href: https://www.mass.gov/doc/ma-eec-ccdf-state-plan-fy-2022-2024-amend-4/download#page=61
- title: EEC Policy Advisory Field Operations 2023-4, income exclusions effective October 1, 2023
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- title: Mass. General Laws c.62 搂 3(B)(a)(19)
href: https://www.mass.gov/info-details/mass-general-laws-c62-ss-3
- title: Form 1 2022 Massachusetts Resident Income Tax (line 20)
href: https://www.mass.gov/doc/2022-form-1-instructions/download#page=25
href: https://web.archive.org/web/20230616200742/https://www.mass.gov/doc/2022-form-1-instructions/download#page=25
- title: Form 1 2023 Massachusetts Resident Income Tax (line 20)
href: https://www.mass.gov/doc/2023-form-1-instructions/download#page=25
- title: Form 1 2024 Massachusetts Resident Income Tax - Schedule B Line 20
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- title: Mass. General Laws c.62 搂 2(b)(3)(c)
href: https://www.mass.gov/info-details/mass-general-laws-c62-ss-2
- title: Form 1 2022 Massachusetts Resident Income Tax (line 27)
href: https://www.mass.gov/doc/2022-form-1-instructions/download#page=25
href: https://web.archive.org/web/20230616200742/https://www.mass.gov/doc/2022-form-1-instructions/download#page=25
- title: Form 1 2023 Massachusetts Resident Income Tax (line 27)
href: https://www.mass.gov/doc/2023-form-1-instructions/download#page=26
- title: Form 1 2024 Massachusetts Resident Income Tax - 2024 Personal Income Tax Rates
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metadata:
reference:
- title: Form 1 2021 Massachusetts Resident Income Tax (line 46)
href: https://www.mass.gov/doc/2021-form-1-instructions/download#page=17
href: https://web.archive.org/web/20250901051420/https://www.mass.gov/doc/2021-form-1-instructions/download#page=17
- title: Form 1 2022 Massachusetts Resident Income Tax (line 46)
href: https://www.mass.gov/doc/2022-form-1-instructions/download#page=17
href: https://web.archive.org/web/20230616200742/https://www.mass.gov/doc/2022-form-1-instructions/download#page=17
- title: Form 1 2023 Massachusetts Resident Income Tax (line 46)
href: https://www.mass.gov/doc/2023-form-1-instructions/download#page=17
- title: Form 1 2024 Massachusetts Resident Income Tax - Line 46
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metadata:
reference:
- title: Form 1 2021 Massachusetts Resident Income Tax (line 46)
href: https://www.mass.gov/doc/2021-form-1-instructions/download#page=17
href: https://web.archive.org/web/20250901051420/https://www.mass.gov/doc/2021-form-1-instructions/download#page=17
- title: Form 1 2022 Massachusetts Resident Income Tax (line 46)
href: https://www.mass.gov/doc/2022-form-1-instructions/download#page=17
href: https://web.archive.org/web/20230616200742/https://www.mass.gov/doc/2022-form-1-instructions/download#page=17
- title: Massachusetts General Laws Part I Title IX Chapter 62 Section 6 (y) (ii) (B)
href: https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter62/Section6
- title: Form 1 2023 Massachusetts Resident Income Tax (line 46)
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metadata:
reference:
- title: Form 1 2021 Massachusetts Resident Income Tax (line 46)
href: https://www.mass.gov/doc/2021-form-1-instructions/download#page=17
href: https://web.archive.org/web/20250901051420/https://www.mass.gov/doc/2021-form-1-instructions/download#page=17
- title: Form 1 2022 Massachusetts Resident Income Tax (line 46)
href: https://www.mass.gov/doc/2022-form-1-instructions/download#page=17
href: https://web.archive.org/web/20230616200742/https://www.mass.gov/doc/2022-form-1-instructions/download#page=17
- title: Law Result Summary Part I Title IX Chapter 62 Section 6 (y) (ii) (B)
href: https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter62/Section6
- title: Form 1 2023 Massachusetts Resident Income Tax (line 46)
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metadata:
reference:
- title: Form 1 2021 Massachusetts Resident Income Tax (line 46)
href: https://www.mass.gov/doc/2021-form-1-instructions/download#page=17
href: https://web.archive.org/web/20250901051420/https://www.mass.gov/doc/2021-form-1-instructions/download#page=17
- title: Form 1 2022 Massachusetts Resident Income Tax (line 46)
href: https://www.mass.gov/doc/2022-form-1-instructions/download#page=17
href: https://web.archive.org/web/20230616200742/https://www.mass.gov/doc/2022-form-1-instructions/download#page=17
- title: Form 1 2023 Massachusetts Resident Income Tax (line 46)
href: https://www.mass.gov/doc/2023-form-1-instructions/download#page=17
- title: Form 1 2024 Massachusetts Resident Income Tax - Line 46
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- title: Mass. General Laws c.62 搂 6(x)
href: https://www.mass.gov/info-details/mass-general-laws-c62-ss-6#(x)-
- title: Form 1 2022 Massachusetts Resident Income Tax (line 45)
href: https://www.mass.gov/doc/2022-form-1-instructions/download#page=17
href: https://web.archive.org/web/20230616200742/https://www.mass.gov/doc/2022-form-1-instructions/download#page=17
unit: currency-USD
period: year
label: Massachusetts dependent care credit
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- title: Mass. General Laws c.62 搂 6(x)
href: https://www.mass.gov/info-details/mass-general-laws-c62-ss-6#(x)-
- title: Form 1 2022 Massachusetts Resident Income Tax (line 45)
href: https://www.mass.gov/doc/2022-form-1-instructions/download#page=17
href: https://web.archive.org/web/20230616200742/https://www.mass.gov/doc/2022-form-1-instructions/download#page=17
unit: person
label: Massachusetts dependent care credit dependent cap
Original file line number Diff line number Diff line change
Expand Up @@ -10,6 +10,6 @@ metadata:
- title: Mass. General Laws c.62 搂 6(x)
href: https://www.mass.gov/info-details/mass-general-laws-c62-ss-6#(x)-
- title: Form 1 2021 Massachusetts Resident Income Tax (line 45)
href: https://www.mass.gov/doc/2021-form-1-instructions/download#page=16
href: https://web.archive.org/web/20250901051420/https://www.mass.gov/doc/2021-form-1-instructions/download#page=16
- title: Form 1 2023 Massachusetts Resident Income Tax (Child and Family Tax Credit)
href: https://www.mass.gov/doc/2023-form-1-instructions/download#page=4
Original file line number Diff line number Diff line change
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- title: Mass. General Laws c.62 搂 6(h)(1)
href: https://www.mass.gov/info-details/mass-general-laws-c62-ss-6
- title: Form 1 2022 Massachusetts Resident Income Tax (line 43)
href: https://www.mass.gov/doc/2022-form-1-instructions/download#page=16
href: https://web.archive.org/web/20230616200742/https://www.mass.gov/doc/2022-form-1-instructions/download#page=16
- title: Form 1 2023 Massachusetts Resident Income Tax (line 43)
href: https://www.mass.gov/doc/2023-form-1-instructions/download#page=16
- title: Form 1 2024 Massachusetts Resident Income Tax - Line 43
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- title: 搂 5 Exempt income of individuals; exemption of stock bonus, pension or profit-sharing trust
href: https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter62/Section5
- title: Form 1 2022 Massachusetts Resident Income Tax (line 29)
href: https://www.mass.gov/doc/2022-form-1-instructions/download#page=13
href: https://web.archive.org/web/20230616200742/https://www.mass.gov/doc/2022-form-1-instructions/download#page=13
- title: Form 1 2023 Massachusetts Resident Income Tax (line 29)
href: https://www.mass.gov/doc/2023-form-1-instructions/download#page=13
- title: Form 1 2024 Massachusetts Resident Income Tax - Line 29
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