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) Any taxpayer who maintains a household which includes as a member one or more individuals who are pupils enrolled in a public school shall be allowed a credit against the tax liability imposed by this chapter equal to fifty per cent or five hundred dollars, whichever is lesser, of the net expenditures for fees paid in connection with student transportation provided under section 68 of Chapter 71 of the general laws.
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