1.010 -Exemption of Workers' Compensation Benefits

Item	Description	FY2011	FY2012	FY2013	FY2014	FY2015
1.010	Exemption of Workers' Compensation Benefits Workers' compensation benefits are not taxed. These are benefits paid to disabled employees or their survivors for employment-related injuries or diseases. Origin: IRC S. 104 (a)(1) Estimate: $6.5	6	6	6.1	6.3	6.5

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.