| TAX EXPENDITURE | FY2013 | FY2014 | FY2015 | FY2016 | FY2017 | 
|---|---|---|---|---|---|
| Deferrals of Gross Income | 0.9 | 0.9 | 0.9 | 0.9 | 0.9 | 
| item | description | amount | 
|---|---|---|
| Deferrals of Gross Income | 0.9 | |
| 2.101 | Deferral of Tax on Certain Shipping Companies | 0.9 | 
| 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. |