Origin: Massachusetts provides a $1,000 personal income tax exemption for each of a taxpayer's dependent children. Generally, the exemption is available for children aged 18 or under and qualifying relatives. That exemption is not treated as a tax expenditure. However, as a result of conformity with the federal definition of "dependent," the exemption is also available for children who are full-time students between the ages of 19 and 23. That portion of the exemption is treated as a tax expenditure.
Origin: IRC §§ 151-152; M.G.L. c. 62 § 3B(b)(3)
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2022
FY2023
FY2024
FY2025
FY2026
Personal Income Tax
Deductions from Adjusted Gross Income
1.407
Personal Exemption for Students Age 19 or Over
Massachusetts provides a $1,000 personal income tax exemption for each of a taxpayer's dependent children. Generally, the exemption is available for children aged 18 or under and qualifying relatives. That exemption is not treated as a tax expenditure. However, as a result of conformity with the federal definition of "dependent," the exemption is also available for children who are full-time students between the ages of 19 and 23. That portion of the exemption is treated as a tax expenditure.
IRC <a href="https://www.law.cornell.edu/uscode/text/26/151" target="_blank">§§ 151</a>-<a href="https://www.law.cornell.edu/uscode/text/26/152" target="_blank">152</a>; M.G.L. <a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter62/Section3" target="_blank">c. 62 § 3B(b)(3)</a>
10.0
10.4
10.5
10.6
10.6
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