Origin: Due to Massachusetts' reliance on the Internal Revenue Code (Code) for purposes of determining income, dependent care assistance provided by employers to employees is excluded from Massachusetts gross income.
Origin: M.G.L. c. 62, §§ 1(c), 1(d), 2(a); Internal Code § 129
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2022
FY2023
FY2024
FY2025
FY2026
Personal Income Tax
Exclusions from Gross Income
1.011
Exemption for Dependent Care Expenses
Due to Massachusetts' reliance on the Internal Revenue Code (Code) for purposes of determining income, dependent care assistance provided by employers to employees is excluded from Massachusetts gross income.
M.G.L. c. 62, <a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter62/Section1" target="_blank">§§ 1(c), 1(d)</a>, <a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter62/Section2" target="_blank">2(a)</a>; Internal Code <a href="https://www.law.cornell.edu/uscode/text/26/129" target="_blank">§ 129</a>
5.0
5.2
5.4
5.6
5.7
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