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 1 of chapter 320 of the acts of 2002 is hereby amended by inserting after the word “year”, in line 9, the following words:- , except that effective fiscal year 2009, the income eligibility shall be established as equal to that for a married couple filing jointly under subsection (k) of section 6 of chapter 62 of the General Laws.

SECTION 2. Said section 1 of said chapter 320 is hereby further amended by inserting after the first sentence the following 2 sentences:- For each taxable year thereafter, the maximum income eligibility shall be increased by an amount equal to such income, multiplied by the cost-of-living adjustment for the calendar year in which such taxable year begins. These amounts shall be cumulative for each year; provided, however, that the maximum income eligibility shall always be equal to the income limits established for a married couple filing jointly under said subsection (k) of said section 6 of said chapter 62.

SECTION 3. This act shall take effect upon its passage.

Approved January 7, 2009