Session Laws

Whereas, The deferred operation of this act would tend to defeat its purpose, which is to immediately exclude from gross income amounts received under federal law by certain persons of Japanese ancestry and Aleut residents of the Pribilof and Aleutian islands, therefore it is hereby declared to be an emergency law, necessary for the immediate preservation of the public convenience.

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:

Notwithstanding any general or special law to the contrary, amounts received by an eligible individual under the provisions of the Civil Liberties Act of 1988 and the Aleutian and Pribilof Islands Restitution Act shall be exempt from taxation under chapter sixty-two of the General Laws for taxable years commencing on or after January first, nineteen hundred and ninety.