Origin: Due to Massachusetts' conformity with IRC § 139D, Massachusetts allows taxpayers to exclude from gross income the value of any qualified Indian health care benefit.
Origin: IRC § 139D
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2023
FY2024
FY2025
FY2026
FY2027
Personal Income Tax
Exclusions from Gross Income
1.047
Exclusion From Gross Income Of Indian Healthcare Benefits
Due to Massachusetts' conformity with IRC § 139D, Massachusetts allows taxpayers to exclude from gross income the value of any qualified Indian health care benefit.
<a href="https://www.law.cornell.edu/uscode/text/26/139D" target="_blank">IRC § 139D</a>
13.5
13.3
15.0
15.8
16.7
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