A taxpayer age 65 or over is entitled to an additional exemption against "earned" income of $700 ($1,400 for a married couple filing jointly if both spouses are age 65 or over).

Origin: M.G.L. c. 62, §§ 3B(b)(1)(C), (1A)(C), and (2)(C)

Item Number
FY2019
FY2020
FY2021
FY2022
FY2023
1.403
25.5
26.0
26.7
27.5
28.3
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