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1.028 -Exemption for Taxpayers Killed in Military Action or by Terrorist Activity

Item	Description	FY2009	FY2010	FY2011
1.028	Exemption for Taxpayers Killed in Military Action or by Terrorist Activity Massachusetts residents who die in combat while in active military service, or who die as a result of terrorist or military action outside of the U.S. while serving as military or civilian employees of the U.S. are exempt from income taxation. Origin: M.G.L. c. 62, S. 25 Estimate: N.A.	N.A.	N.A.	N.A.

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.