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1.005 -Exemption of Annuity or Pension Payments to Fire and Police Personnel

Item	Description	FY2011	FY2012	FY2013	FY2014	FY2015
1.005	Exemption of Annuity or Pension Payments to Fire and Police Personnel Income from noncontributory annuities or pensions to certain retired fire and police personnel or their survivors are tax-exempt. Origin: M.G.L. c. 32 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.