For tax year 2001, a deduction was allowed for charitable contributions in determining Part B taxable income. The deduction amount was equal to the taxpayer's charitable contributions for the year, as defined under the Federal Internal Revenue Code and without regard to whether the taxpayer elected to itemize deductions on his or her federal income tax return. Chapter 186 of the Acts of 2002 suspended this deduction, so no tax expenditure is recorded for the current fiscal year.
Origin: M.G.L. c. 62, §3B (a)(13)
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2016
FY2017
FY2018
FY2019
FY2020
Personal Income Tax
Deductions from Adjusted Gross Income
1.415
Charitable Contributions Tax Deduction
For tax year 2001, a deduction was allowed for charitable contributions in determining Part B taxable income. The deduction amount was equal to the taxpayer's charitable contributions for the year, as defined under the Federal Internal Revenue Code and without regard to whether the taxpayer elected to itemize deductions on his or her federal income tax return. <a href="http://www.mass.gov/legis/laws/seslaw02/sl020186.htm" target="_blank">Chapter 186 of the Acts of 2002</a> suspended this deduction, so no tax expenditure is recorded for the current fiscal year.
<a href="http://www.mass.gov/legis/laws/mgl/62-3.htm" target="_blank">M.G.L. c. 62, §3B (a)(13)</a>
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