Origin: Certain individuals that died as a result of injuries sustained in (i) military service in a combat zone, (ii) military or civilian service in a military action or terrorist attack, or (iii) specified terrorist attacks on civilians are exempted from the Massachusetts personal income tax, subject to certain limitations. The Massachusetts exclusion parallels a similar federal exclusion.
Origin: M.G.L. c. 62, § 25; IRC, § 692.
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2023
FY2024
FY2025
FY2026
FY2027
Personal Income Tax
Exclusions from Gross Income
1.028
Exemption of Income Received by Persons Killed in Military Action or Terrorist Activity
Certain individuals that died as a result of injuries sustained in (i) military service in a combat zone, (ii) military or civilian service in a military action or terrorist attack, or (iii) specified terrorist attacks on civilians are exempted from the Massachusetts personal income tax, subject to certain limitations. The Massachusetts exclusion parallels a similar federal exclusion.
<a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter62/Section25" target="_blank">M.G.L. c. 62, § 25</a>; <a href="https://www.law.cornell.edu/uscode/text/26/692" target="_blank">IRC, § 692</a>.
Negligible
Negligible
Negligible
Negligible
Negligible
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