Quick Links
- Executive Summary
- Preamble & Section 1
- Appropriations Recommendations
- Line Item Summary
- Local Aid to Cities and Towns
- Outside Sections
- Financial Statements
- Operating Transfers
- Tax Expenditure Budget
- Downloads
- Related Legislation
1.419 -Business Expenses of National Guard and Reserve Members
| Item | Description | FY2013 | FY2014 | FY2015 | FY2016 | FY2017 |
|---|---|---|---|---|---|---|
| 1.419 | Business Expenses of National Guard and Reserve Members
Massachusetts adopts the deduction for unreimbursed overnight travel, meals and lodging expenses of National Guard and Reserve Members who must travel more than 100 miles from home to perform services as a National Guard or reserve member. Origin: IRC S. 62(a)(2)(E) and 162(p) Estimate: Negligible |
Negligible | Negligible | Negligible | Negligible | Negligible |
Key:
| 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. |
top of page