| Item | Description | FY2013 | FY2014 | FY2015 | FY2016 | FY2017 | 
|---|---|---|---|---|---|---|
| 1.426 | Expenses of Human Organ Transplant
 Massachusetts allows the expenses incurred in the donation of a human organ to be deducted from taxable income. Origin: M.G.L. c. 62, S. 3 (a) (16) Estimate: $0.1  | 
0.1 | 0.1 | 0.1 | 0.1 | 0.1 | 
| 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. |