Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 151A, § 14B

(a)(1) Each employer liable to make payments in lieu of contributions shall not be liable for such payments after October first, nineteen hundred and seventy-six with respect to any benefits paid, to the extent that the commonwealth is entitled to payments with respect to such benefits under section six of P.L. 94-444. 1

(2) Each such employer shall receive credit against liability existing on or after October first, nineteen hundred and seventy-six for payments in lieu of contributions for any such payments made on or before said date, to the extent that such payments were made with respect to benefits for which the commonwealth is entitled to receive payments under section six of P.L. 94-444.