1.028 -Exemption for Taxpayers Killed in Military Action or by Terrorist Activity

Item DescriptionFY2011 FY2012 FY2013 FY2014 FY2015
1.028 Exemption for Taxpayers Killed in Military Action or by Terrorist Activity
Massachusetts residents who die in combat while in active military service, or who die as a result of terrorist or military action outside of the U.S. while serving as military or civilian employees of the U.S. are exempt from income taxation.

Origin:  M.G.L. c. 62, S. 25
Estimate:  N.A.
N.A. N.A. N.A. N.A. N.A.

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.