1.001 Exemption of Premiums on Accident and Accidental Death Insurance

Origin: Employer contributions for premiums on accident and accidental death insurance are not included in the income of the employee and are deductible by the employer.

Origin: IRC § 106

Personal Income Tax

Exclusions from Gross Income

1.001

Exemption of Premiums on Accident and Accidental Death Insurance

Employer contributions for premiums on accident and accidental death insurance are not included in the income of the employee and are deductible by the employer.

included in 1.004

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IRC	Federal Internal Revenue Code (26 U.S.C.)
U.S.C.	United States Code
M.G.L.	Massachusetts General Laws
Rev. Rul.; C.B.	Revenue Ruling; Cumulative Bulletin of the U.S. Treasury
ESTIMATES	All estimates are in $ millions.