| TAX EXPENDITURE | FY2013 | FY2014 | FY2015 | FY2016 | FY2017 |
|---|---|---|---|---|---|
| Exclusions from Gross Income | 86.1 | 84.9 | 87.7 | 90.7 | 91.7 |
| item | description | amount |
|---|---|---|
| Exclusions from Gross Income | 91.7 | |
| 2.001 | Small Business Corporations | 91.7 |
| 2.002 | Exemption of Income from the Sale, Lease or Transfer of Certain Patents | $0.0 |
| ORIGIN | |
| IRC | Federal Internal Revenue Code (26 U.S.C.) |
|---|---|
| M.G.L. | Massachusetts General Laws |
| U.S.C | United States Code |
| ESTIMATES | All estimates are in $ millions. |