Origin: Due to Massachusetts' reliance on the Internal Revenue Code (Code) for purposes of determining income, amounts received as military disability pensions are excluded from gross income.
Origin: M.G.L. c. 62, § 1(c); IRC §§ 104(a)(4) and (5), and IRC §§ 104 (b)
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2022
FY2023
FY2024
FY2025
FY2026
Personal Income Tax
Exclusions from Gross Income
1.026
Exemption of Military Disability Pensions
Due to Massachusetts' reliance on the Internal Revenue Code (Code) for purposes of determining income, amounts received as military disability pensions are excluded from gross income.
<a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter62/Section1" target="_blank">M.G.L. c. 62, § 1(c)</a>; <a href="https://www.law.cornell.edu/uscode/text/26/104" target="_blank">IRC §§ 104(a)(4)</a> and (5), and <a href="https://www.law.cornell.edu/uscode/text/26/104" target="_blank">IRC §§ 104 (b)</a>
0.6
0.6
0.6
0.7
0.8
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