Origin: Due to Massachusetts' conformity with the Internal Revenue Code (Code), Massachusetts adopts the federal exclusion for qualified military base realignment and closure fringe benefits paid by the Department of Defense (DOD) to military personnel, eligible civilian personnel, or their spouses. Such benefits are paid to eligible individuals to compensate them for certain losses incurred on the sale of their homes as a result of having to move because of base closures or injury related to military service.
Origin: M.G.L. c. 62, § 1(c) ; IRC § 132 (a)(8), (n); 42 U.S. Code § 3374
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2023
FY2024
FY2025
FY2026
FY2027
Personal Income Tax
Exclusions from Gross Income
1.035
Exemption of Department of Defense Homeowners Assistance Plan
Due to Massachusetts' conformity with the Internal Revenue Code (Code), Massachusetts adopts the federal exclusion for qualified military base realignment and closure fringe benefits paid by the Department of Defense (DOD) to military personnel, eligible civilian personnel, or their spouses. Such benefits are paid to eligible individuals to compensate them for certain losses incurred on the sale of their homes as a result of having to move because of base closures or injury related to military service.
<a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter62/Section1" target="_blank">M.G.L. c. 62, § 1(c)</a> ; <a href="https://www.law.cornell.edu/uscode/text/26/132" target="_blank">IRC § 132 (a)(8), (n)</a>; 42 U.S. Code § 3374
Negligible
Negligible
0.2
0.2
Negligible
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