In Massachusetts, life insurance benefits are generally not subject to state income tax. This means that beneficiaries typically do not have to pay state income tax on the death benefit they receive from a life insurance policy. Additionally, the cash value accumulation within a life insurance policy is also not subject to state income tax in Massachusetts. However, it's important to note that specific circumstances or types of life insurance policies may have different tax implications, so it's advisable to consult with a tax professional or financial advisor for personalized guidance on the tax treatment of life insurance in Massachusetts. The general rule is that life insurance benefits and cash value accumulation are not taxed in Massachusetts.