Section 1. Paragraph (a) of Part B of section 3 of chapter 62 of the General Laws, as most recently amended by section 62 of chapter 68 of the acts of 2014, is hereby further amended by adding the following subparagraph:-
(17) The amount equal to the amount of a purchase of a gun safe; provided however, that such deduction shall not exceed $2,000 for a single person, for a married person filing a separate return of a head of household, or a married couple filing a joint return.
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