Origin: Trustees, executors, and administrators can deduct trust or estate income that is currently payable to or irrevocably set aside for charitable purposes.

Origin: M.G.L. c. 62, §§ 3A(a)(2), 3B(a)(2), and 3C(a)(2)

Item Number
FY2021
FY2022
FY2023
FY2024
FY2025
1.412
14.7
15.4
14.6
15.3
15.6
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