Origin: Tier I Railroad Retirement benefits are excluded from Massachusetts gross income.
Origin: M.G.L. c. 62, § 2(a)(2)(H)
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2023
FY2024
FY2025
FY2026
FY2027
Personal Income Tax
Exclusions from Gross Income
1.007
Exemption of Railroad Retirement Benefits
Tier I Railroad Retirement benefits are excluded from Massachusetts gross income.
M.G.L. <a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter62/Section2" target="_blank">c. 62, § 2(a)(2)(H)</a>
1.5
1.5
1.6
1.6
1.7
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