Workers' compensation benefits are not taxed. These are benefits paid to disabled employees or their survivors for employment-related injuries or diseases.
Origin: IRC § 104 (a)(1)
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2019
FY2020
FY2021
FY2022
FY2023
Personal Income Tax
Exclusions from Gross Income
1.010
Exemption of Workers' Compensation Benefits
Workers' compensation benefits are not taxed. These are benefits paid to disabled employees or their survivors for employment-related injuries or diseases.
<a href="http://www.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00000104----000-.html" target="_blank">IRC § 104 (a)(1)</a>
6.4
6.4
6.4
6.6
6.7
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