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
  
• List of Personal Income 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
  
• List of Corporate Excise 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
  
• List of Sales and Use Tax Expenditures
  

Part V: Appendices

• APPENDIX A: Recent Law Changes Affecting Tax Expenditures
  
• APPENDIX B: Tax Expenditures Fiscal Year 1996-Fiscal Year 1998
  
• APPENDIX C: Glossary