Origin: Due to its reliance on the Internal Revenue Code (Code) for purposes of determining gross income for personal income tax purposes, Massachusetts adopts the federal exclusion for annuity income paid under a governmental plan to the survivors of public safety officers killed in the line of duty.
Origin: IRC § 101(h); 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
1.036
Exemption of Survivor Annuities of Fallen Public Safety Officers
Due to its reliance on the Internal Revenue Code (Code) for purposes of determining gross income for personal income tax purposes, Massachusetts adopts the federal exclusion for annuity income paid under a governmental plan to the survivors of public safety officers killed in the line of duty.
<a href="https://www.law.cornell.edu/uscode/text/26/101" target="_blank">IRC § 101(h)</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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