SECTION 1. Subsection (j) of section 6 of chapter 62 of the General Laws, as appearing in the 2016 Official Edition, is hereby amended by striking out, in line 281, the figure “2018” and inserting in place thereof the following figure:- 2023.

SECTION 2. Said subsection (j) of said section 6 of said chapter 62, as so appearing, is hereby further amended by striking out, in lines 287-288, the words “2019, for any property it owns or leases” and inserting in thereof the following:-

2024, for any property it owns, operates, or leases.

SECTION 3. Said subsection (j) of said section 6 of said chapter 62, as so appearing, is hereby further amended by striking out, in line 297, the figure “40.00” and inserting in place thereof the following figure:- 40.0000.

SECTION 4. Said subsection (j) of said section 6 of said chapter 62, as so appearing, is hereby further amended by inserting, in line 298, after the word “limitation” the following:-

, or which includes such an activity and use limitation recorded on or after June 20, 2014 in the case of a development in which at least 20 percent of the residential units are restricted to occupancy by households making 120 per cent or less of area median income. Such costs may include net response and removal costs incurred by such taxpayer or nonprofit organization before it first owned, operated, or leased the subject property.

SECTION 5. Subsection (a) of section 38Q of chapter 63, as so appearing, is hereby amended by striking out, in line 3, the figure “2018” and inserting in place thereof the following figure:- 2023.

SECTION 6. Said subsection (a) of said section 38Q of said chapter 63, as so appearing, is hereby further amended by striking out, in line 9, the words “2019, for any property it owns or leases” and inserting in place thereof the following:-

2024, for any property it owns, operates, or leases.

SECTION 7. Said subsection (a) of said section 38Q of said chapter 63, as so appearing, is hereby further amended by striking out, in line 17, the figure “40.00” and inserting in place thereof the following figure:- 40.0000.

SECTION 8. Said subsection (a) of said section 38Q of said chapter 63, as so appearing, is hereby further amended by inserting, in line 18, after the word “limitation” the following:-

, or which includes such an activity and use limitation recorded on or after June 20, 2014 in the case of a development in which at least 20 percent of the residential units are restricted to occupancy by households making 120 per cent or less of area median income. Such costs may include net response and removal costs incurred by such corporation before such corporation first owned, operated, or leased the subject property.