Ne. Univ. v. Comm'r Revenue

The Commissioner of Revenue (commissioner) appeals from a judgment on the pleadings in favor of the plaintiff nonprofit organizations, Northeastern University, Boston University, and Wellesley College (universities). As articulated by the commissioner, the sole issue before us is whether the Department of Revenue (department) erroneously denied the universities' applications for the environmental remediation tax credit contained in G. L. c. 62, § 6(j ), and G. L. c. 63, § 38Q (Brownfields tax credits), because the universities achieved the requisite environmental remediation status before the…