Notwithstanding Section 5 of Chapter 59 of the General Laws or any other general or special law to the contrary, the Town of Brookline may increase the maximum qualifying gross receipts amount for purposes of M.G.L. Chapter 59, Section 5 clause Forty-First A to the amount of income determined by the commissioner of revenue for the purposes of subsection (k) of Section 6 of Chapter 62 for married persons filing jointly, regardless of the taxpayer's marital status.
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