1.013 -Exemption of Payments Made to Coal Miners

Item DescriptionFY2011 FY2012 FY2013 FY2014 FY2015
1.013 Exemption of Payments Made to Coal Miners
Coal miners or their survivors may exclude from income payments for disability or death from black lung disease.

Origin:  IRC S. 104(a)(1)
Estimate:  Negligible
Negligible Negligible Negligible Negligible Negligible

Key:

ORIGIN  
IRCFederal 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.