Origin: Massachusetts adopts the federal deduction for attorney fees and court costs paid to recover a judgment or settlement for a claim of unlawful discrimination, up to the amount included in gross income for the tax year from such claim.
Origin: IRC §§ 62(a)(20) and 62(e)
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2022
FY2023
FY2024
FY2025
FY2026
Personal Income Tax
Deductions from Adjusted Gross Income
1.418
Deduction for Costs Involved in Unlawful Discrimination Suits
Massachusetts adopts the federal deduction for attorney fees and court costs paid to recover a judgment or settlement for a claim of unlawful discrimination, up to the amount included in gross income for the tax year from such claim.
<a href="https://www.law.cornell.edu/uscode/text/26/62" target="_blank">IRC §§ 62(a)(20) and 62(e)</a>
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