Origin: Income from contributory pensions of the U.S. and Massachusetts governments, including their agencies and political subdivisions, is excluded from Massachusetts gross income.
Origin: M.G.L. c. 62, §§ 2(a)(2)(E)
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2023
FY2024
FY2025
FY2026
FY2027
Personal Income Tax
Exclusions from Gross Income
1.006
Exemption of Distributions from Certain Contributory Pension and Annuity Plans
Income from contributory pensions of the U.S. and Massachusetts governments, including their agencies and political subdivisions, is excluded from Massachusetts gross income.
<a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter62/Section2" target="_blank">M.G.L. c. 62, §§ 2(a)(2)(E)</a>
547.0
566.9
592.9
617.1
642.3
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