SECTION 1. Paragraph (a) of section 32B of chapter 63 of the General Laws, as appearing in the 2008 Official Edition, is hereby amended by adding the following sentence:- With respect to the elimination of dividends, dividends paid among affiliates shall be eliminated irrespective of whether the dividends were paid from earnings and profits generated during tax years in which the affiliates filed on a separate entity or combined basis for Massachusetts purposes.
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