Origin: Due to Massachusetts' reliance on the Internal Revenue Code ("Code") for purposes of determining income, amounts received under workers' compensation acts as compensation for personal injuries or sickness are excluded from gross income.
Origin: IRC § 104 (a)(1)
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2021
FY2022
FY2023
FY2024
FY2025
Personal Income Tax
Exclusions from Gross Income
1.010
Exemption of Workers' Compensation Benefits
Due to Massachusetts' reliance on the Internal Revenue Code ("Code") for purposes of determining income, amounts received under workers' compensation acts as compensation for personal injuries or sickness are excluded from gross income.
<a href="https://www.law.cornell.edu/uscode/text/26/104" target="_blank">IRC § 104 (a)(1)</a>
45.8
48.7
50.7
52.0
53.0
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