Serving on a jury is an important civic duty. Find out who is eligible for jury duty, how to respond to your summons, and what to expect when you serve.In Massachusetts, employers must pay employees at the regular rate for the first three days of jury duty. Courts may call on local residents to serve as jurors for a trial. Jury service is a civic responsibility and legal obligation for all citizens. This interview will help you determine if the payment you received for jury duty is taxable. Information you'll need There are no exemptions from jury duty: doctors, police officers, students, and even judges are eligible to serve as jurors. Note that taking the deduction is slightly different from not having earned the jury duty money in the first place. Values shown are for state courts.