Social Security benefits paid to people age 65 or older and their dependents, to persons under 65 who are survivors of deceased workers, and to disabled workers and their dependents are not taxed. Massachusetts has not adopted Internal Revenue Code section 86, which taxes a portion of these payments where a taxpayer's income is above a certain level.
Comment: The comment under item 1.007 applies to this item as well.
Origin: M.G.L. c. 62, § 2 (a)(2)(H)
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2016
FY2017
FY2018
FY2019
FY2020
Personal Income Tax
Exclusions from Gross Income
1.009
Exemption of Social Security Benefits
Social Security benefits paid to people age 65 or older and their dependents, to persons under 65 who are survivors of deceased workers, and to disabled workers and their dependents are not taxed. Massachusetts has not adopted <a href="http://www.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00000086----000-.html" target="_blank">Internal Revenue Code section 86</a>, which taxes a portion of these payments where a taxpayer's income is above a certain level.<BR>Comment: The comment under item <a href="/tax-expenditure-budget/personal-income-tax/exclusions-from-gross-income/1-007">1.007</a> applies to this item as well.
<a href="http://www.mass.gov/legis/laws/mgl/62-2.htm" target="_blank">M.G.L. c. 62, § 2 (a)(2)(H)</a>
946.7
966.6
1,001.2
1,038.6
1,072.0
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