SECTION 1. Section 6 of chapter 62 of the General Laws, as appearing in the 2010 Official Edition, is hereby amended by adding the following subsection:-
(r) A taxpayer may take a credit against the taxes imposed by this chapter in an amount equal to the sales tax paid by the taxpayer under chapter 64H up to $300 per tax year, except such credit shall not exceed $150 for the tax year beginning on January 1, 2014.
SECTION 2. The commissioner of revenue shall promulgate regulations necessary to implement the provisions of section 1 on or before November 1, 2013.
SECTION 3. The provisions of section 1 shall be effective for any tax year beginning on or after January 1, 2013.
SECTION 4. Section 1 of this act shall take effect on December 2, 2013.
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