SECTION 1. Subsection (i) of section 31A of chapter 63 of the General Laws, as appearing in the 2012 Official Edition, is hereby amended by striking out, in lines 116 and 136, the word “three” and inserting in place thereof the following figure:- 5.
SECTION 2. Subsection (j) of said section 31A of said chapter 63, as so appearing, is hereby amended by striking out, in line 165, the word “three” and inserting in place thereof the following figure:- 5.
SECTION 3. Said section 31A of said chapter 63, as so appearing, is hereby amended by striking out subsection (l) and inserting in place thereof the following subsection:-
(l) Paragraphs (i) and (j), as amended, shall be available only for taxable years beginning on or after January 1, 2017.
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