Origin: A blind taxpayer is allowed an additional exemption against "earned" income of $2,200 ($4,400 for a married couple filing jointly if both spouses are blind).
Origin: M.G.L. c. 62, §§ 3B(b)(1)(B), (1A)(B), and (2)(B)
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2021
FY2022
FY2023
FY2024
FY2025
Personal Income Tax
Deductions from Adjusted Gross Income
1.404
Additional Exemption for the Blind
A blind taxpayer is allowed an additional exemption against "earned" income of $2,200 ($4,400 for a married couple filing jointly if both spouses are blind).
M.G.L. <a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter62/Section3" target="_blank">c. 62, §§ 3B(b)(1)(B), (1A)(B), and (2)(B)</a>
0.7
0.7
0.6
0.6
0.6
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