Origin: Medical and dental expenses in excess of 7.5% of federal adjusted gross income are deductible against "earned" income for taxpayers who itemize deductions on their federal returns.
Origin: IRC § 213 and M.G.L. c. 62, § 3B(b)(4)
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2021
FY2022
FY2023
FY2024
FY2025
Personal Income Tax
Deductions from Adjusted Gross Income
1.410
Exemption of Medical Expenses
Medical and dental expenses in excess of 7.5% of federal adjusted gross income are deductible against "earned" income for taxpayers who itemize deductions on their federal returns.
<a href="https://www.law.cornell.edu/uscode/text/26/213" target="_blank">IRC § 213</a> and M.G.L. <a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter62/Section3" target="_blank">c. 62, § 3B(b)(4)</a>
149.2
159.0
172.8
180.4
191.6
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