Massachusetts adopted the federal exclusion for employer-provided adoption expenses paid (or treated as paid under IRC sec. 137). However, as Massachusetts follows the 2005 Code, the exclusion sunset after 2010. If Massachusetts were to update to the current code, this expenditure would be restored.
Origin: IRC § 137
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2019
FY2020
FY2021
FY2022
FY2023
Personal Income Tax
Exclusions from Gross Income
1.032
Employer-Provided Adoption Assistance
Massachusetts adopted the federal exclusion for employer-provided adoption expenses paid (or treated as paid under <a href="http://www.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00000137----000-.html" target="_blank">IRC sec. 137</a>). However, as Massachusetts follows the 2005 Code, the exclusion sunset after 2010. If Massachusetts were to update to the current code, this expenditure would be restored.
<a href="http://www.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00000137----000-.html" target="_blank">IRC § 137</a>
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