SECTION 1. Section 6 of chapter 62 of the General Laws, as appearing in the 2006 Official Edition, is hereby amended by adding the following subsection:-
(m) A credit shall be allowed against taxes imposed by this chapter for Meals on Wheels volunteers providing meal transportation based on the federal standard mileage rate set by the internal revenue service. For such volunteers who do not pay or file taxes under this chapter, they shall receive credit in the form of a direct referral.
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