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1.418 -Deduction for Costs Involved in Unlawful Discrimination Suits

Item	Description	FY2010	FY2011	FY2012
1.418	Deduction for Costs Involved in Unlawful Discrimination Suits Massachusetts adopts the federal deduction for attorney fees and court costs paid to recover a judgment or settlement for a claim of unlawful discrimination, up to the amount included in gross income for the tax year from such claim. Origin: IRC secs. 62(a)(19) and 62(e) 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.