SECTION 1. Subparagraph (1) of paragraph (b) of Part B of section 3 of chapter 62 of the General Laws, as appearing in the 2000 Official Edition, is hereby amended by adding the following new clause:—(D) An additional exemption of $5,000 if the taxpayer provided more than one-half of the support for an elderly relative who has attained at least the age of 65, provided that the elderly relative resided with the taxpayer for more than six months of the taxable year.
SECTION 2. Subparagraph (2) of paragraph (b) of Part B of section 3 of chapter 62 of the General Laws, as appearing in the 2000 Official Edition, is hereby amended by adding the following new clause:—(D) An additional exemption of $5,000 if the taxpayer provided more than one-half of the support for an elderly relative who has attained at least the age of 65, provided that the elderly relative resided with the taxpayer for more than six months of the taxable year.
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