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

SECTION 1. Section 2 of chapter 62 of the General Laws, as appearing in the 1996 Official Edition, is hereby amended by inserting after the word "contributed", in line 55, the following words:- , or any income received from the United States government as retirement pay for a retired member of the Uniformed Services of the United States, as defined in 10 U.S.C. section 1072, regardless of whether the retiree contributed to the retirement system, or any income received from the United States government as survivorship benefits under 10 U.S.C. sections 1431 to 1460, inclusive.

SECTION 2. This act shall be effective for any tax year beginning on or after January 1, 1997.