Origin: Due to its reliance on the Internal Revenue Code (Code) for purposes of determining gross income for personal income tax purposes, Massachusetts allows an exclusion for amounts received by employees through employer sponsored adoption assistance programs.
Origin: IRC § 137, M.G.L. c. 62, §§ 1, 2(a)
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2023
FY2024
FY2025
FY2026
FY2027
Personal Income Tax
Exclusions from Gross Income
1.032
Employer-Provided Adoption Assistance
Due to its reliance on the Internal Revenue Code (Code) for purposes of determining gross income for personal income tax purposes, Massachusetts allows an exclusion for amounts received by employees through employer sponsored adoption assistance programs.
<a href="https://www.law.cornell.edu/uscode/text/26/137" target="_blank">IRC § 137</a>, M.G.L. c. 62, <a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter62/Section1" target="_blank">§§ 1</a>, <a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter62/Section2" target="_blank">2(a)</a>
Negligible
Negligible
Negligible
Negligible
Negligible
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