1.410 -Exemption of Medical Expenses

Item	Description	FY2010	FY2011	FY2012
1.410	Exemption of Medical Expenses Medical and dental expenses in excess of 7.5% of federal adjusted gross income are deductible against "earned" income for taxpayers who itemize deductions on their federal returns. Origin: IRC S. 213 and M.G.L. c. 62, S. 3B(b)(4) Estimate: $68.1	62.5	65.2	68.1

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.