Section 83 of chapter 33 of the General Laws, as appearing in the 2006 Official Edition, is hereby amended by adding the following subsection:-
(d) Amounts received hereunder by members who are legal residents of the commonwealth shall be exempt from taxation under chapter 62 and for all military personnel, including guardsmen and reservist, who are serving in a designated in a combat zone as designated by the federal government as of January 1, 2009.
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