SECTION 1. Section 38 of chapter 63 of the General Laws, as appearing in the 2000 Official Edition, is hereby amended by striking out “, other than a defense corporation as described in subsection (k), a manufacturing company as described in subsection (l)" in lines 30, 31 and 32.
SECTION 2. Section 38 of said chapter 63 is hereby further amended by striking out subsections (k) and (l).
SECTION 3. Sections 1 and 2 shall be effective for tax years beginning on or after January 1, 2015.
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