I was told that the IRS have not made a ruling on the MA PFML yet. I know you are in CA and that was determined to be taxable.

Thanks for your help

"I was told that the IRS have not made a ruling on the MA PFML yet"

The IRS doesn't control what MA or any other state does. There is some conversational aspect to how MA follows Fed or not, but not that the Feds control MA. Unless MA specifically excludes it, which my State does, your MA is taxable because the Feds also tax it.