Governor Deval Patrick's Budget Recommendation - House 2 Fiscal Year 2015

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1.406 -Deduction for Dependents Under 12


Item DescriptionFY2011 FY2012 FY2013 FY2014 FY2015
1.406 Deduction for Dependents Under 12
Individual taxpayers and married taxpayers filing jointly with one or more dependents under age 12, who do not claim the deduction for child care described in item 1.409 below, may claim this deduction. Filers with one dependent under 12 may deduct $3,600, while filers with two or more dependents under 12 may deduct $7,200.

Origin:  M.G.L. c. 62, S. 3B(a)(8)
Estimate:  $134.4
135.7 135.7 135 134.7 134.4

Key:

ORIGIN  
IRCFederal 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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