SECTION 1. Notwithstanding any general or special law to the contrary, any resident of the Commonwealth required to report gambling earnings as income on their state income tax form shall be allowed to offset those winnings by claiming an itemized deduction for any gambling losses sustained during the taxable year for which they are filing, to the extent allowable under federal law; provided, however, that the individual must also itemize these deductions on his federal income tax return.
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