1.026 -Exemption of Military Disability Pensions

Item	Description	FY2011	FY2012	FY2013	FY2014	FY2015
1.026	Exemption of Military Disability Pensions Disability pensions paid to service personnel are fully excluded from gross income. The portion of a regular pension that is paid on the basis of disability may also be excluded. Origin: IRC S. 104(a)(4) Estimate: $0.5	0.6	0.5	0.5	0.5	0.5

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.