SECTION 1. Chapter 62 of the General Laws, as appearing in the 2010 Official Edition, is hereby amended in Section 3, by adding at the end of Part B, Paragraph (b)(1), the following subparagraph:— (D) an additional exemption in the amount the taxpayer would normally owe if the taxpayer lost one or more limbs during an act of terrorism provided that the taxpayer was a resident of Massachusetts when the act occurred.
SECTION 2. Chapter 62 of the General Laws, as appearing in the 2010 Official Edition, is hereby amended in Section 3, by adding at the end of Part B, paragraph (b)(2), the following subparagraph:— (D) an additional exemption in the amount the taxpayer would normally owe if the taxpayer lost one or more limbs during an act of terrorism provided that the taxpayer was a resident of Massachusetts when the act occurred.
SECTION 3. The commissioner shall adopt rules and regulations governing the provisions of this act that are not inconsistent with the provisions contained herein.
SECTION 4. The provisions of this act shall be effective for taxable years beginning January 1, 2015.
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