SECTION 1.Subsection (i) of section 31A of said Chapter 63 of the General Laws, as appearing in the 2010 Official Edition, is hereby amended by striking out “three” and inserting in place thereof, in each instance, the following word:- five
SECTION 2.Subsection (j) of section 31A of said Chapter 63 is hereby amended by striking out “three” and inserting in place thereof the following word:- five
SECTION 3.Section 31A of said Chapter 63 is hereby amended by striking out subsection (l) and inserting in place thereof the following section:
(l) Paragraphs (i) and (j), as amended, shall be available only for taxable years beginning on or after January 1, 2015.
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