Section 12 of Chapter 156C of the General Laws, as appearing in the 2014 Official Edition, is hereby amended in subsection (d) by striking the words “five hundred dollars.” in lines 43 and 44, and inserting the following words in place thereof: -

“determined by the Massachusetts gross income of the limited liability company for the taxable year immediately preceding the taxable year for which the fee is due.  If the gross income is not more than one hundred thousand dollars, the fee is twenty five dollars.  If the gross income is more than one hundred thousand dollars but not more than two hundred and fifty thousand dollars, the fee is fifty dollars.  If the gross income is more than two hundred and fifty thousand dollars but not more than five hundred thousand dollars, the fee is one hundred seventy five dollars.  If the gross income is more than five hundred thousand dollars but not more than one million dollars, the fee is five hundred dollars.  If the gross income is more one million dollars but not more than five million dollars, the fee is one thousand five hundred dollars.  If the gross income is more five million dollars but not more than twenty five million dollars, the fee is three thousand dollars.  If the gross income is more than twenty five million dollars, the fee is four thousand five hundred dollars.”