Compensation paid by the U.S. to nonresident uniformed military personnel on duty at bases within Massachusetts for services rendered while on active duty is defined as compensation from sources outside Massachusetts. It is therefore not taxed.
Comment: This tax treatment follows U.S. statutory law.
Origin: 50 U.S.C. App. 574; M.G.L. c. 62, § 5A(c)
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2018
FY2019
FY2020
FY2021
FY2022
Personal Income Tax
Exclusions from Gross Income
1.027
Exemption of Compensation to Massachusetts-Based Nonresident Military Personnel
Compensation paid by the U.S. to nonresident uniformed military personnel on duty at bases within Massachusetts for services rendered while on active duty is defined as compensation from sources outside Massachusetts. It is therefore not taxed.<BR><BR>Comment: This tax treatment follows U.S. statutory law.
50 U.S.C. App. 574; M.G.L. <a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter62/Section5a" target="_blank">c. 62, § 5A(c)</a>
9.9
10.2
10.7
11.3
11.3
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