1.037 -Survivor Annuities of Fallen Astronauts

Item Description FY2014 FY2015 FY2016 FY2017 FY2018
1.037 Survivor Annuities of Fallen Astronauts
Massachusetts adopts the federal exclusion for death benefits paid by the U.S. government to the survivors of astronauts who die in the line of duty. The Massachusetts exclusion is effective for payments made on or after January 1, 2005.

Origin: IRC § 101(i)
Estimate:  N.A.
N.A. N.A. N.A. N.A. N.A.

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.