SECTION 1.Subsection (a) of section 4 of chapter 62 of the General Laws, as appearing in the 2008 Official Edition, is hereby amended by striking subdivision (1) and inserting in place thereof the following subdivision:
(1)part A taxable income consisting of capital gains shall be taxed at the rate of 6 percent for tax years beginning on or after January 1, 2013; and at a rate of 12 percent for tax years beginning on or after January 1, 2015.
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