FILED ON: 7/30/2018

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 4849

The Commonwealth of Massachusetts

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In the One Hundred and Ninetieth General Court
(2017-2018)

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An Act authorizing the city of Newton to amend the income qualifications for a certain tax deferral program.

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
 

SECTION 1. Notwithstanding clause forty-first A of section 5 of chapter 59 of the General Laws or any other general or special law to the contrary, the City of Newton may, by ordinance, adopt a maximum qualifying gross receipts amount for the purposes of said clause forty-first A of more than $40,000 but not more than the income limit 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.

SECTION 2. This act shall take effect upon its passage.