SECTION 1. Section 3(B)(a)(9) of Chapter 62 of the General Laws, as appearing in the 2014 Official Edition, is hereby amended by striking out the text and inserting in place thereof the following:-

(9) In the case of an individual who pays rent for his principal place of residence and such residence is located in the commonwealth, an amount equal to such rent; provided, however, that such deduction shall not exceed $3,000 for a single person, for a person that qualifies as a head of household under section two (b) of the Code, or for spouses, and that if the total income is greater than half the median total income reported for the previous year and less than that median total income, then the maximum deduction is reduced by the ratio of the total income to that median total income.

SECTION 2. Section 20 of Chapter 40B of the General Laws, as appearing, is hereby amended by striking out the definition of “Consistent with local needs” and inserting in place thereof the following:-

“Consistent with local needs”, requirements and regulations shall be considered consistent with local needs if they are reasonable in view of the regional need for low and moderate income housing considered with the number of low income persons in the city or town affected and the need to protect the health or safety of the occupants of the proposed housing or of the residents of the city or town, to promote better site and building design in relation to the surroundings, or to preserve open spaces, and if such requirements and regulations are applied as equally as possible to both subsidized and unsubsidized housing. Requirements or regulations shall be consistent with local needs when imposed by a board of zoning appeals after comprehensive hearing in a city or town where (1) low or moderate income housing exists which is in excess of ten per cent of the housing units reported in the latest federal decennial census of the city or town or on sites comprising one and one half per cent or more of the total land area zoned for residential, commercial or industrial use or (2) the application before the board would result in the construction of such housing on sites comprising more than ten acres; except in any city or town where Section 3(e)(1) of Chapter 44B is in effect, where (1) low or moderate income housing exists which is in excess of ten per cent of the housing units reported in the latest federal decennial census of the city or town or on sites comprising one per cent or more of the total land area zoned for residential, commercial or industrial use or (2) the application before the board would result in the construction of such housing on sites comprising more than five acres.

SECTION 3. Sections 1 and 2 shall take effect January 1, 2016.