Origin: Massachusetts adopted the federal exclusion for employer-provided adoption expenses paid (or treated as paid under IRC sec. 137). Previously, Massachusetts followed the 2005 Code and as such the exclusion had a sunset after 2010. With the recent update to the Code as of January 1, 2022, Massachusetts this expenditure has been restored.
Origin: IRC § 137
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2021
FY2022
FY2023
FY2024
FY2025
Personal Income Tax
Exclusions from Gross Income
1.032
Employer-Provided Adoption Assistance
Massachusetts adopted the federal exclusion for employer-provided adoption expenses paid (or treated as paid under <a href="https://www.law.cornell.edu/uscode/text/26/137" target="_blank">IRC sec. 137</a>). Previously, Massachusetts followed the 2005 Code and as such the exclusion had a sunset after 2010. With the recent update to the Code as of January 1, 2022, Massachusetts this expenditure has been restored.
<a href="https://www.law.cornell.edu/uscode/text/26/137" target="_blank">IRC § 137</a>
Not Active
Not Active
1.0
2.5
2.6
Loading...