1.013 -Exemption of Payments Made to Coal Miners

Item	Description	FY2009	FY2010	FY2011
1.013	Exemption of Payments Made to Coal Miners Coal miners or their survivors may exclude from income payments for disability or death from black lung disease. Origin: IRC S. 104(a)(1) Estimate: Negligible	Negligible	Negligible	Negligible

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.