1.017 -Exemption of Cost-Sharing Payments

Item	Description	FY2011	FY2012	FY2013	FY2014	FY2015
1.017	Exemption of Cost-Sharing Payments Portions of government cost-sharing payments to assist in water and soil conservation projects are not includible in the recipient's income. Origin: IRC S. 126 Estimate: Negligible	Negligible	Negligible	Negligible	Negligible	Negligible

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.