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Commonwealth of Massachusetts

The Governor's Budget Recommendation

Tax Expenditure Budget



Part I: Introduction to the Tax Expenditure Budget

What Are Tax Expenditures?
Defining the Basic Tax Structure
Description of the Data
Data Limitations
Reading the Budget

Part II: The Personal Income Tax

Personal Income Tax: Basic Structure
Computation of the Personal Income Tax
Types of Tax Expenditures under the Personal Income Tax
Personal Income Tax List of Tax Expenditures

Part III: The Corporate Excise And Other Business Excises

Corporate Excise: Basic Structure
Computation of Massachusetts Business Corporation Excise
Types of Tax Expenditures under the Corporate Excise
Corporate Excise List of Tax Expenditures

Part IV: Sales And Use Tax

Sales and Use Tax: Basic Structure
Computation of Massachusetts Sales and Use Tax by Vendor
Types of Tax Expenditures under the Sales Tax
Sales and Use Tax List of Tax Expenditures

Part V: Estate Tax And Generation-Skipping Tax

Estate Tax and Generation-Skipping Tax: Basic Structure
Computation of the Massachusetts Estate Tax
Types of Tax Expenditures under the Estate Tax
Estate Tax and Generation-Skipping Tax List of Tax Expenditures

Part VI: Appendices

APPENDIX A: Recent Law Changes Affecting Tax Expenditures
APPENDIX B: Expenditures Fiscal Year 1995-Fiscal Year 1997

Part VII: Glossary



Click here to go to: Part I of the Tax Expenditure Budget
Click here for the Main table of contents
Click here to go to the next section: Capital Outlay


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