Unless the context requires otherwise, for the purposes of 830 CMR 62.5A.2, the following definitions apply:
Authorized Return Signer, an individual authorized by the qualified electing non-resident team members to act as their agent in filing a composite tax return and estimated tax payments and who signs the composite tax return, and who is a duly authorized officer of the professional athletic team for which the qualified electing non-resident team members perform their services.
Bonuses, remuneration earned as a result of play (i.e., performance bonuses) during the season, including remuneration paid for championship, playoff, or "bowl" games played by a team, or for selection to all-star league or other honorary position; and remuneration paid for signing a contract (i.e., signing bonuses), unless all of the following conditions are met: (a) the payment for the signing bonus is not conditional upon the signee playing any games for the team, or performing any subsequent services for the team, or even making the team; (b) the signing bonus is payable separately from the salary and any other compensation; and (c) the signing bonus is nonrefundable.
Commissioner, the Commissioner of Revenue, or the Commissioner's duly authorized representative.
Duty Days, all days, from the beginning of the professional athletic team's official pre-season training period through the last game in which the team competes or is scheduled to compete during the taxable year. The term "duty days" shall also include game days, practice days, days spent at team meetings, promotional "caravans" and pre-season training camps, and days served with the team through all post-season games in which the team competes or is scheduled to compete. The term "duty days" is further defined as follows:
(a) For a member of a professional athletic team who renders services for a team that does not fall within the aforementioned period, such member's duty days shall include such additional days. Examples of such services include participation in instructional leagues, the "Pro Bowl," promotional "caravans," or representing the team at an all-star game. Rendering a service includes conducting training and rehabilitation activities on a day outside the period mentioned above, but only if conducted at the facilities of the team.
(b) Duty days for any person who joins a team during the season shall begin on the day such person joins the team, and for any person who leaves a team shall end on the day such person leaves the team. Where a person switches teams during a taxable year, a separate duty day calculation shall be made for the period such person was with each team.
(c) Days for which a member of a professional athletic team is not compensated and is not rendering services for the team in any manner, including days when such member of a professional athletic team has been suspended without pay and prohibited from performing any services for the team, shall not be treated as duty days. Duty days do not include any try-out or pre-season cut days that a player shall survive in order to obtain a contract.
(d) Days for which a member of a professional athletic team is on the disabled list, does not conduct rehabilitation activities at facilities of the team in Massachusetts, and is not otherwise rendering services for the team in Massachusetts, are presumed not to be duty days spent in Massachusetts. However, all days on the disabled list shall be included in total duty days spent within and without Massachusetts.
(e) Travel days that do not involve either a game, practice, team meeting, promotional "caravan," or other similar team event are not considered duty days spent in Massachusetts. However, such travel days shall be considered in the total duty days spent both within and without Massachusetts.
Member of a Professional Athletic Team, includes, but is not limited to, those employees who are active players, players on the disabled list, and any other persons required to travel and who do travel with and perform services on behalf of a professional athletic team on a regular basis, including coaches, managers, and trainers.
Non-resident, any natural person who is not a resident or inhabitant. The term "resident" or "inhabitant" shall mean any natural person domiciled in Massachusetts or any natural person not domiciled in Massachusetts but who maintains a permanent place of abode in Massachusetts and spends in the aggregate more than 183 days of the taxable year in Massachusetts, including days spent partially in and partially out of Massachusetts.
Professional Athletic Team, includes, but is not limited to, any professional baseball, basketball, football, soccer or hockey team.
Qualified Electing Non-Resident Team Member, a non-resident team member of a professional athletic team seeking to file a composite return with other team members who meets all of the following criteria: (a) is a non-resident for the entire taxable year; (b) has no other Massachusetts source income, and if married and filing jointly with his or her spouse, whose spouse has no Massachusetts source income; (c) elects to be included in the composite return by signing the statement required under 830 CMR 62.5A.2(6)(a); (d) has not filed a separate return in Massachusetts for the tax year in question; and (e) waives the right to claim deductions, exemptions, and credits allowable under M.G.L. c. 62, §§ 3, 5, and 6.
Team Member, a member of a professional athletic team or the estate or trust of a deceased member of a professional athletic team.
Total Compensation for Services, the total compensation received by a non-resident team member during the taxable year for services rendered: (a) from the beginning of the official pre-season training period through the last game, including play-off games, in which the team competes or is scheduled to compete during that taxable year; and (b) during the taxable year on a date which does not fall within the aforementioned period (e.g., participation in instructional leagues, the "Pro Bowl," promotional "caravans," or representing the team at an all-star game ). Such compensation shall include, but is not limited to, salaries, wages, bonuses, and any other type of compensation paid during the taxable year to a member of a professional athletic team for services performed in that year. Such compensation shall not include strike benefits, severance pay, termination pay, contract or option year buy-out payments, expansion or relocation payments, or any other payments not related to services rendered to the team.