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Volume 1
- Budget Message
- Issues in Brief
- Budget Recommendations
- Local Aid to Cities and Towns
- Capital Budget and Debt
Volume 2
- Budget Development
- Financial Statements
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- Operating Transfers
- Local Aid - Section 3
- Outside Sections
- Tax Expenditure Budget
- Appendix A
- Glossary
1.615 -Conservation Land Tax Credit
Item | Description | FY2011 | FY2012 | FY2013 |
---|---|---|---|---|
1.615 | Conservation Land Tax Credit
Filers who donate land for conservation in perpetuity for the use of all citizens of the Commonwealth can receive a credit of up to $50,000. Approval of the donation is required from the Secretary of the Office of Energy & Environment Affairs. Origin: M.G.L. c. 62, S. 6 (p), Ch. 509 Acts of 2008 S. 1-4. Estimate: $1.5 |
0 | 1.5 | 1.5 |
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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