There are a number of statutory references to the manner in which taxes are to be applied in 50A cases, but none in 50B cases. The closest point would seem to be the Court's reference to unjust enrichment for incorporating Collateral Source Offsets. It seems to be general practice to not apply taxes against lost or impaired earnings.

In the event that taxes are to be deducted from lost or impaired earnings, an option exists for incorporating taxes as another expense reducing lost or impaired earnings but not as a separate adjustment to lost or impaired earnings. Or taxes can incorporated in the same manner as under 50A.

Taxes can be calculated and applied in any of three ways.

• The extended profile can include an amount for taxes, and use that to calculate a rate to be applied to future compensation.
• Up to three years of Federal, state and local tax payments can be used to calculate and sum to an overall rate to be applied to future compensation.
• Rates can be calculated using statutory rates applicable to specified percentages of compensation. The resulting rate can be either simple or pooled. (Lower level taxes are normally deducted before calculating higher level taxes, when pooled is employed.)