Origin: Due to Massachusetts' reliance on the Internal Revenue Code (Code) for purposes of determining income, certain employer payments for employee education and training assistance are excluded from employee gross income.
Origin: M.G.L. c. 62, § 1(c); Code §§ 127 and 132(j)(8)
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2022
FY2023
FY2024
FY2025
FY2026
Personal Income Tax
Exclusions from Gross Income
1.033
Employer-Provided Educational Assistance
Due to Massachusetts' reliance on the Internal Revenue Code (Code) for purposes of determining income, certain employer payments for employee education and training assistance are excluded from employee gross income.
<a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter62/Section1" target="_blank">M.G.L. c. 62, § 1(c)</a>; Code §§ <a href="https://www.law.cornell.edu/uscode/text/26/127" target="_blank">127</a> and <a href="https://www.law.cornell.edu/uscode/text/26/132" target="_blank">132(j)(8)</a>
13.7
14.1
14.2
14.8
13.7
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