Provides an income exclusion for the value of business-related meals and entertainment provided to employees, consistent with the federal exclusion
Origin: M.G.L. c. 62, § 2(a)
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2019
FY2020
FY2021
FY2022
FY2023
Personal Income Tax
Exclusions from Gross Income
1.019
Exclusion from Employee Income of Business-Related Meals and Entertainment
Provides an income exclusion for the value of business-related meals and entertainment provided to employees, consistent with the federal exclusion
M.G.L. <a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter62/Section2" target="_blank">c. 62, § 2(a)</a>
25.4
25.9
27.5
28.1
28.7
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