Origin: Due to Massachusetts' conformity with IRC § 139F, Massachusetts allows taxpayers to exclude from gross income amounts received as civil damages, restitution, or other monetary award relating to the wrongful incarceration of an individual.
Origin: IRC § 139F
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2022
FY2023
FY2024
FY2025
FY2026
Personal Income Tax
Exclusions from Gross Income
1.049
Exclusion From Gross Income Of Certain Amounts Received By Wrongfully Incarcerated Individuals
Due to Massachusetts' conformity with IRC § 139F, Massachusetts allows taxpayers to exclude from gross income amounts received as civil damages, restitution, or other monetary award relating to the wrongful incarceration of an individual.
<a href="https://www.law.cornell.edu/uscode/text/26/139F" target="_blank">IRC § 139F</a>
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