Origin: Nonresident servicemembers are not subject to personal income tax on compensation for active-duty military service, even if the service is performed in Massachusetts.
Origin: M.G.L. c. 62, § 5A(c)
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2023
FY2024
FY2025
FY2026
FY2027
Personal Income Tax
Exclusions from Gross Income
1.027
Exemption of Compensation to Massachusetts-Based Nonresident Military Personnel
Nonresident servicemembers are not subject to personal income tax on compensation for active-duty military service, even if the service is performed in Massachusetts.
M.G.L. <a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter62/Section5a" target="_blank">c. 62, § 5A(c)</a>
11.1
11.9
13.1
13.8
14.3
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