Origin: Due to Massachusetts' reliance on the Internal Revenue Code (Code) for purposes of determining income, amounts received by coal miners or their survivors as compensation for disability or death from black lung disease are excluded from Massachusetts gross income.
Origin: IRC § 104(a)(1); Rev. Rul. 72-400
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2022
FY2023
FY2024
FY2025
FY2026
Personal Income Tax
Exclusions from Gross Income
1.013
Exemption of Payments Made to Coal Miners
Due to Massachusetts' reliance on the Internal Revenue Code (Code) for purposes of determining income, amounts received by coal miners or their survivors as compensation for disability or death from black lung disease are excluded from Massachusetts gross income.
<a href="https://www.law.cornell.edu/uscode/text/26/104" target="_blank">IRC § 104(a)(1)</a>; Rev. Rul. 72-400
Negligible
Negligible
Negligible
Negligible
Negligible
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