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Volume 1
- Budget Message
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- Local Aid to Cities and Towns
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Volume 2
- Budget Development
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- Operating Transfers
- Local Aid - Section 3
- Outside Sections
- Tax Expenditure Budget
- Appendix A
- Glossary
1.027 -Exemption of Compensation to Massachusetts-Based Nonresident Military Personnel
| Item | Description | FY2011 | FY2012 | FY2013 |
|---|---|---|---|---|
| 1.027 | Exemption of Compensation to Massachusetts-Based Nonresident Military Personnel
Compensation paid by the U.S. to nonresident uniformed military personnel on duty at bases within Massachusetts for services rendered while on active duty is defined as compensation from sources outside Massachusetts. It is therefore not taxed. Comment: This tax treatment follows U.S. statutory law. Origin: 50 U.S.C. App. S. 574; M.G.L. c. 62, S. 5A(c) Estimate: $9.5 |
9 | 9.2 | 9.5 |
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. |
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