MA did put out a webinar that you can find on the Tax Professionals Page.  Item #17 on the webinar did state that MA PMFL is taxable, and reportable on Schedule X line 5.  However, I agree that the IRS has not yet said if they will tax this income, and as far as I can tell the only way to put this income on Schedule X, is to put it on the Federal 1099-G.