A blind taxpayer is allowed an additional exemption against "earned" income of $2,200 ($4,400 for a married couple filing jointly if both spouses are blind).
Origin: M.G.L. c. 62, §§ 3B(b)(1)(B), (1A)(B), and (2)(B)
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2017
FY2018
FY2019
FY2020
FY2021
Personal Income Tax
Deductions from Adjusted Gross Income
1.404
Additional Exemption for the Blind
A blind taxpayer is allowed an additional exemption against "earned" income of $2,200 ($4,400 for a married couple filing jointly if both spouses are blind).
M.G.L. <a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter62/Section3" target="_blank">c. 62, §§ 3B(b)(1)(B), (1A)(B), and (2)(B)</a>
0.7
0.7
0.7
0.7
0.7
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