1.404 -Additional Exemption for the Blind

Item	Description	FY2008	FY2009	FY2010
1.404	Additional Exemption for the Blind A blind taxpayer is allowed an additional exemption against "earned" income of $2,200 ($4,400 for a married couple filing jointly if both spouses are blind). Origin: M.G.L. c. 62, S. 3B(b)(1)(B) and (2)(B) Estimate: $1.2	1.2	1.2	1.2

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.