Origin: Massachusetts conforms to the federal income tax exclusion for payments by state and local social services agencies to taxpayers that provide foster care to children in need.
Origin: IRC § 131
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2023
FY2024
FY2025
FY2026
FY2027
Personal Income Tax
Exclusions from Gross Income
1.012
Exemption of Certain Foster Care Payments
Massachusetts conforms to the federal income tax exclusion for payments by state and local social services agencies to taxpayers that provide foster care to children in need.
<a href="https://www.law.cornell.edu/uscode/text/26/131" target="_blank">IRC § 131</a>
4.0
4.1
4.2
3.9
4.1
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