1.013 -Exemption of Payments Made to Coal Miners
Item | Description | FY2010 | FY2011 | FY2012 |
---|---|---|---|---|
1.013 | Exemption of Payments Made to Coal Miners
Coal miners or their survivors may exclude from income payments for disability or death from black lung disease. Origin: IRC S. 104(a)(1) Estimate: Negligible |
Negligible | Negligible | Negligible |
Key:
ORIGIN | |
IRC | Federal Internal Revenue Code (26 U.S.C.) |
---|---|
U.S.C | United States Code |
M.G.L. | Massachusetts General Laws |
Rev. Rul.; C.B. | Revenue Ruling; Cumulative Bulletin of the U.S. Treasury |
ESTIMATES | All estimates are in $ millions. |
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