SECTION 1. Section 6 of chapter 64H of the General Laws, as appearing in the 2010 Official Edition, is hereby amended by adding after subsection (xx), the following new subsection:
(yy) Sale of office equipment and supplies, machinery, vehicles or other equipment to be used by a business that has been substantially destroyed as a result of an emergency.
For the purposes of this subsection, the term “emergency” shall mean any situation caused by unforeseen circumstances which render currently used real property unusable or unavailable for the purposes intended and which creates an immediate need for other real property to preserve the health or safety of persons or property.
SECTION 2. Notwithstanding any general or special law to the contrary, there shall be a modification of the payroll tax for six months following the occurrence of a natural disaster for businesses with less than fifty employees that are in the process of rebuilding.
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