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1.027 -Exemption of Compensation to Massachusetts-Based Nonresident Military Personnel

Item	Description	FY2008	FY2009	FY2010
1.027	Exemption of Compensation to Massachusetts-Based Nonresident Military Personnel Compensation paid by the U.S. to nonresident uniformed military personnel on duty at bases within Massachusetts for services rendered while on active duty is defined as compensation from sources outside Massachusetts. It is therefore not taxed. Comment: This tax treatment follows U.S. statutory law. This tax treatment follows U.S. statutory law. Origin: 50 U.S.C. App. S. 574; M.G.L. c. 62, S. 5A(c) Estimate: $5.9	5.5	5.7	5.9

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.