SECTION 1. Subsection (a) of part B of section 3 of chapter 62 of the General Laws, as appearing in the 2006 Official Edition, is hereby amended by adding the following paragraph:-
(16) An amount equal to 50 percent of the total condo fees paid on an annual basis, not to exceed the amount of $3,000 in the case of an individual who pays condo fees for his principal place of residence and such residence is located in the commonwealth, for a person who qualifies as a head of household under section 2 (b) of the code, or for a husband and wife.
The information contained in this website is for general information purposes only. The General Court provides this information as a public service and while we endeavor to keep the data accurate and current to the best of our ability, we make no representations or warranties of any kind, express or implied, about the completeness, accuracy, reliability, suitability or availability with respect to the website or the information contained on the website for any purpose. Any reliance you place on such information is therefore strictly at your own risk.