May 7, 1982
You inquire about the Massachusetts income taxation of a contributory pension paid by the United States government to a former employee of the Boston Navy Yard. The Boston Navy Yard was a United States Naval Shipyard and was part of the Department of the Navy.
General Laws Chapter 62, Section 2 defines Massachusetts gross income as federal gross income with certain modifications. Income received from a contributory pension of the United States government, the Commonwealth or any political subdivision thereof is not subject to taxation (G.L. c. 62, s. 2(a)(2)(E)).
Based on the foregoing, a pension paid by the United States government to a former employee of the Boston Navy Yard, who has contributed to the pension, is not included in the employee's Massachusetts gross income.
Very truly yours,
/s/L. Joyce Hampers
L. Joyce Hampers
Commissioner of Revenue
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