Origin: Due to Massachusetts' reliance on the Internal Revenue Code (Code) for purposes of determining income, qualifying scholarships, fellowship grants, and tuition reductions are excluded from Massachusetts gross income.
Origin: IRC § 117(a), (d)
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2023
FY2024
FY2025
FY2026
FY2027
Personal Income Tax
Exclusions from Gross Income
1.015
Exemption of Scholarships, Fellowships, and Tuition Reductions
Due to Massachusetts' reliance on the Internal Revenue Code (Code) for purposes of determining income, qualifying scholarships, fellowship grants, and tuition reductions are excluded from Massachusetts gross income.
<a href="https://www.law.cornell.edu/uscode/text/26/117" target="_blank">IRC § 117(a), (d)</a>
45.3
50.4
53.1
61.4
67.5
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