SECTION 1. Section 2 of chapter 62 of the General Laws, as appearing in the 2012 Official Edition, is hereby amended by adding the following paragraph:-
(R) income received by a prisoner of war, defined as a person having been regularly appointed, enrolled, enlisted or inducted into the military forces of the United States and having been captured, separated and incarcerated by an enemy of the United States during an armed conflict; and provided further, that the exemption pursuant to this paragraph shall be allowed for the lifetime of the prisoner of war.
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