1.035 -Department of Defense Homeowners Assistance Plan

Item	Description	FY2011	FY2012	FY2013	FY2014	FY2015
1.035	Department of Defense Homeowners Assistance Plan Massachusetts adopts the federal exclusion for the employee fringe benefit of payments received under the Homeowners Assistance Plan. Such payments are intended to compensate military personnel and certain civilian employees for a reduction in the fair market value of their homes resulting from military or Coast Guard base closure or realignment. Origin: IRC S. 132(m) Estimate: N.A.	N.A.	N.A.	N.A.	N.A.	N.A.

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.