| Item | Description | FY2012 | FY2013 | FY2014 | FY2015 | FY2016 | 
|---|---|---|---|---|---|---|
| 1.012 | Exemption of Certain Foster Care Payments
 Qualified foster care payments are not includible in the income of a foster parent. Origin: IRC S. 131 Estimate: $3.0  | 
3.2 | 3.1 | 3.1 | 3.1 | 3 | 
| 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. |