Origin: Income from U.S. military pensions is excluded from Massachusetts gross income. Such pensions are those derived from service in the Army, Navy, Air Force, Marine Corps, Space Force, Coast Guard, and the Commissioned Corps of the Public Health Service and National Oceanic and Atmospheric Administration. Note that income from such pensions is subject to the federal income tax.
Origin: M.G.L. c. 62, § 2(a)(2)(E); St.1997, c. 139, s. 1
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2023
FY2024
FY2025
FY2026
FY2027
Personal Income Tax
Exclusions from Gross Income
1.029
Exemption for Retirement Pay of the Uniformed Services
Income from U.S. military pensions is excluded from Massachusetts gross income. Such pensions are those derived from service in the Army, Navy, Air Force, Marine Corps, Space Force, Coast Guard, and the Commissioned Corps of the Public Health Service and National Oceanic and Atmospheric Administration. Note that income from such pensions is subject to the federal income tax.
M.G.L. <a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter62/Section2" target="_blank">c. 62, § 2(a)(2)(E)</a>; <a href="https://malegislature.gov/Laws/SessionLaws/Acts/1997/Chapter139" target="_blank">St.1997, c. 139, s. 1</a>
24.0
24.2
24.4
24.6
24.8
Loading...