SECTION 1. Paragraph (4) of section 30 of chapter 63 of the General Laws is hereby amended by striking out clause (iv) and inserting in place thereof the following:- (iv) the deduction allowed by section 168(k) of said Code; provided, however, that for taxable year 2011, a depreciation deduction shall be allowed in the same amount as the federal bonus depreciation allowance under section 168(k) of said Code.
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