SECTION 1. Subparagraph (E) of paragraph (2) of Subsection (a) of section 2 of chapter 62 of the General Laws, as appearing in the 2000 Official Edition, is hereby amended by adding the following words:— “; provided, however, this deduction otherwise allowable under this subparagraph attributable to one taxpayer shall not in the aggregate exceed $50,000.”
SECTION 2. Subparagraph (F) of said paragraph (2) of subsection (a) of said section 2 of said chapter 62, as so appearing, is hereby amended by adding the following sentence:— “In no event shall the aggregate of the otherwise allowable deductions of this subparagraph attributable to any one taxpayer exceed $50,000.”
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