| Item | Description | FY2013 | FY2014 | FY2015 | FY2016 | FY2017 | 
|---|---|---|---|---|---|---|
| 1.010 | Exemption of Workers' Compensation Benefits
 Workers' compensation benefits are not taxed. These are benefits paid to disabled employees or their survivors for employment-related injuries or diseases. Origin: IRC S. 104 (a)(1) Estimate: $7.1  | 
6.7 | 6.6 | 6.7 | 6.9 | 7.1 | 
| 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. |