Massachusetts adopts the federal exclusion for employer-provided adoption expenses paid (or treated as paid under IRC sec. 137) on or after January 1, 2005. The federal government extended this exclusion temporarily for 2011. However, as Massachusetts follows the 2005 Code, and so the exclusion sunset after 2010. If Massachusetts were to update to the current code, this expenditure would be restored.
Origin: IRC § 137
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2016
FY2017
FY2018
FY2019
FY2020
Personal Income Tax
Exclusions from Gross Income
1.032
Employer-Provided Adoption Assistance
Massachusetts adopts the federal exclusion for employer-provided adoption expenses paid (or treated as paid under <a href="http://www.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00000137----000-.html" target="_blank">IRC sec. 137</a>) on or after January 1, 2005. The federal government extended this exclusion temporarily for 2011. However, as Massachusetts follows the 2005 Code, and so the exclusion sunset after 2010. If Massachusetts were to update to the current code, this expenditure would be restored.
<a href="http://www.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00000137----000-.html" target="_blank">IRC § 137</a>
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