Origin: Due to Massachusetts' conformity with IRC § 117(c)(2), Massachusetts allows an exclusion from gross income for amounts an individual receives from a comprehensive student work-learning service program at a work college.
Origin: IRC § 117(c)(2)
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2023
FY2024
FY2025
FY2026
FY2027
Personal Income Tax
Exclusions from Gross Income
1.045
Exclusion From Gross Income Of Amounts Received Under The Work Colleges Program
Due to Massachusetts' conformity with IRC § 117(c)(2), Massachusetts allows an exclusion from gross income for amounts an individual receives from a comprehensive student work-learning service program at a work college.
<a href="https://www.law.cornell.edu/uscode/text/26/117" target="_blank">IRC § 117(c)(2)</a>
32.5
36.5
38.8
44.9
49.4
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