1.012 -Exemption of Certain Foster Care Payments

Item	Description	FY2009	FY2010	FY2011
1.012	Exemption of Certain Foster Care Payments Qualified foster care payments are not includible in the income of a foster parent. Origin: IRC S. 131 Estimate: $5.9	5.2	5.9	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.