Origin: Massachusetts conforms to the federal individual income tax exclusions for: (i) employer contributions to employees' accident and health plans and (ii) benefits received by employees from such plans.
Origin: M.G.L. c. 62, §§ 1(c), 1(d), and § 2(a)(2)(Q); Code §§ 105 and 106
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2021
FY2022
FY2023
FY2024
FY2025
Personal Income Tax
Exclusions from Gross Income
1.004
Exemption of Employer Contributions to Accident and Health Plans and Certain Benefits Received
Massachusetts conforms to the federal individual income tax exclusions for: (i) employer contributions to employees' accident and health plans and (ii) benefits received by employees from such plans.
M.G.L. c. 62, §§ <a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter62/Section1" target="_blank">1(c), 1(d)</a>, and § <a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter62/Section2" target="_blank">2(a)(2)(Q)</a>; Code §§ <a href="https://www.law.cornell.edu/uscode/text/26/105" target="_blank">105</a> and <a href="https://www.law.cornell.edu/uscode/text/26/106" target="_blank">106</a>
1,235.0
1,309.2
1,356.1
1,414.6
1,489.5
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