1.032 -Employer-Provided Adoption Assistance

Item	Description	FY2009	FY2010	FY2011
1.032	Employer-Provided Adoption Assistance Massachusetts adopts the federal exclusion for employer-provided adoption expenses paid (or treated as paid under IRC sec. 137) on or after January 1, 2005. In the case of an adoption of a child with special needs the exclusion applies regardless of whether the employee has qualified adoption expenses. For tax year 2009, the exclusion is limited to $11,390 per child and begins to be phased out for taxpayers with federal modified adjusted gross income in excess of $182,180, with complete phasing out of the deduction for taxpayers with federal modified adjusted gross income of $222,180. Origin: IRC sec. 137 Estimate: $0.6	2.5	2.5	0.6

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.