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- Glossary
1.032 -Employer-Provided Adoption Assistance
Item | Description | FY2011 | FY2012 | FY2013 |
---|---|---|---|---|
1.032 | Employer-Provided Adoption Assistance
Massachusetts adopts the federal exclusion for employer-provided adoption expenses paid (or treated as paid under IRC sec. 137) on or after January 1, 2005. The federal government extended this credit temporarily for 2011. However, as Massachusetts follows the 2005 Code, and so the credits sunset after 2010. Origin: IRC S. 137 Estimate: $0.0 |
0.6 | 0 | 0 |
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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