1.416 -Educators' Deduction

Item	Description	FY2008	FY2009	FY2010
1.416	Educators' Deduction Massachusetts adopts the deduction for expenses paid or incurred by an eligible educator for books, supplies, equipment and other qualified materials used in the classroom. The deduction is limited to $250 per eligible educator. This deduction expired at the end of tax year 2005. Origin: IRC sec. 62(a)(2)(D) Estimate: Expired	Expired	Expired	Expired

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.