Origin: Due to Massachusetts' conformity with IRC § 139E, Massachusetts allows taxpayers to exclude from gross income general Indian welfare payments paid by Indian tribal government programs.
Origin: IRC § 139E
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2022
FY2023
FY2024
FY2025
FY2026
Personal Income Tax
Exclusions from Gross Income
1.048
Exclusion From Gross Income Of Indian General Welfare Benefits
Due to Massachusetts' conformity with IRC § 139E, Massachusetts allows taxpayers to exclude from gross income general Indian welfare payments paid by Indian tribal government programs.
<a href="https://www.law.cornell.edu/uscode/text/26/139E" target="_blank">IRC § 139E</a>
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