Amendment #156 to H3400

Dairy tax credit data recalculation

[Sponsors] Mr. Kocot of Northampton moves to amend the bill by adding the following new section:

"SECTION     .

Section 1.  Clause (2) of subsection(o) of section 6 of Chapter 62 is hereby amended by inserting at the end thereof the following:-

"Said regulations shall provide that when the Board of Food and Agriculture determines that an error has been made in calculating the trigger price or in reporting or collecting data used in the calculation of the trigger price or the tax credit, the commissioner shall recalculate, with or without amendments, the trigger price or tax credit."

Section 2.  Subsection (b) of section 38Z of chapter 63 is hereby amended by adding at the end thereof the following:-

"Said regulations shall provide that when the Board of Food and Agriculture determines that an error has been made in calculating the trigger price or in reporting or collecting data used in the calculation of the trigger price or the tax credit, the commissioner shall recalculate, with or without amendments, the trigger price or tax credit."