SECTION 1. Subsection (k) of section 6 of chapter 62 of the General Laws, as inserted by section 80 of Chapter 127 of the Acts of 1999, is hereby amended by striking from paragraph (2) the words:
- B, who is 65 years of age or older,
SECTION 2. The provisions of this act shall apply to all taxable years beginning on or after January 1, 2013.
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