1.037 -Survivor Annuities of Fallen Astronauts

Item	Description	FY2011	FY2012	FY2013	FY2014	FY2015
1.037	Survivor Annuities of Fallen Astronauts Massachusetts adopts the federal exclusion for death benefits paid by the U.S. government to the survivors of astronauts who die in the line of duty. The Massachusetts exclusion is effective for payments made on or after January 1, 2005. Origin: IRC S. 101(i) Estimate: N.A.	N.A.	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.