The Massachusetts Budget and Policy Center takes a look at the House's proposed tax modifications (the ones that will give large companies a new loophole). Among other things:

... The amendment appears to take away from the Massachusetts Department of Revenue much of the standard authority that departments of revenue generally have to adopt regulations that implement the law. Reducing the regulatory authority of the department could strengthen the hand of companies with the capacity to design sophisticated tax avoidance strategies by weakening the capacity of the department of revenue to ensure that our tax laws are implemented in a fair, effective and efficient manner. ...