item |
description |
amount |
Exclusions from Gross Income |
4,242.6 |
View tax item language
1.001 |
Exemption of Premiums on Accident and Accidental Death Insurance
1
|
26.1 |
1.002 |
Exemption of Premiums on Group-Term Life Insurance
1
|
21.0 |
1.003 |
Exemption of Interest on Life Insurance Policy and Annuity Cash Value
|
216.6 |
1.004 |
Exemption of Employer Contributions for Medical Insurance Premiums and Medical Care
1
|
968.7 |
1.005 |
Exemption of Annuity or Pension Payments to Fire and Police Personnel
|
N.A. |
1.006 |
Exemption of Distributions from Certain Contributory Pension and Annuity Plans
2
|
351.9 |
1.007 |
Exemption of Railroad Retirement Benefits
|
4.8 |
1.008 |
Exemption of Public Assistance Benefits
|
192.7 |
1.009 |
Exemption of Social Security Benefits
|
913.7 |
1.010 |
Exemption of Workers' Compensation Benefits
|
7.2 |
1.011 |
Exemption for Dependent Care Expenses
1
|
15.2 |
1.012 |
Exemption of Certain Foster Care Payments
|
3.0 |
1.013 |
Exemption of Payments Made to Coal Miners
|
Negligible |
1.014 |
Exemption of Rental Value of Parsonages
1
|
2.8 |
1.015 |
Exemption of Scholarships and Fellowships
|
21.6 |
1.016 |
Exemption of Certain Prizes and Awards
|
N.A. |
1.017 |
Exemption of Cost-Sharing Payments
|
Negligible |
1.018 |
Exemption of Meals and Lodging Provided at Work
1
|
13.1 |
1.019 |
Treatment of Business-Related Entertainment Expenses
1
|
13.7 |
1.020 |
Exemption of Income from the Sale, Lease, or Transfer of Certain Patents
|
N.A. |
1.021 |
Exemption of Capital Gains on Home Sales
|
367.6 |
1.022 |
Nontaxation of Capital Gains at Death
|
886.8 |
1.023 |
Exemption of Interest from Massachusetts Obligations
|
54.5 |
1.024 |
Exemption of Benefits and Allowances to Armed Forces Personnel
1
|
30.5 |
1.025 |
Exemption of Veterans' Pensions, Disability Compensation and G.I. Benefits
|
40.3 |
1.026 |
Exemption of Military Disability Pensions
|
0.7 |
1.027 |
Exemption of Compensation to Massachusetts-Based Nonresident Military Personnel
|
9.0 |
1.028 |
Exemption for Taxpayers Killed in Military Action or by Terrorist Activity
|
N.A. |
1.029 |
Exemption for Retirement Pay of the Uniformed Services
|
25.2 |
1.030 |
Parking, T-Pass and Vanpool Fringe Benefits
|
37.3 |
1.031 |
Health Savings Accounts
|
included in 1.422 |
1.032 |
Employer-Provided Adoption Assistance
|
$0.0 |
1.033 |
Employer-Provided Educational Assistance
|
11.1 |
1.035 |
Department of Defense Homeowners Assistance Plan
|
N.A. |
1.036 |
Survivor Annuities of Fallen Public Safety Officers
|
N.A. |
1.037 |
Survivor Annuities of Fallen Astronauts
|
N.A. |
1.039 |
Discharge of Indebtedness for Health Care Professionals
|
Negligible |
1.040 |
Archer Medical Savings Accounts
|
included in 1.420 |
1.041 |
Earnings of Pre-paid and Tuition Savings ("529" plans)
|
7.3 |