| Item | Description | FY2012 | FY2013 | FY2014 | FY2015 | FY2016 |
|---|---|---|---|---|---|---|
| 1.408 | Deduction for Adoption Fees
Adoption fees paid to a registered adoption agency are deductible against Part B income. Origin: M.G.L. c. 62, S. 3B(b)(5) Estimate: $0.4 |
0.4 | 0.4 | 0.4 | 0.4 | 0.4 |
| 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. |