HOUSE DOCKET, NO. 3306        FILED ON: 1/14/2009

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2792

The Commonwealth of Massachusetts

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In the Year Two Thousand Nine

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An Act relative to applying the income tax to bribes and monies gained from illegal activities..

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.  Subsection (b) of section 2 of chapter 62 of the General Laws, as appearing in the 2006 Official Edition, is hereby amended, in line 229, by striking out the words “gross income.” and inserting in place thereof the following words:-  gross income, provided that Part B gross income shall include bribes, corrupt gifts and any income gained through illegal activities.