SECTION 1. Subparagraph (F) of paragraph (2) of subsection (a) of section 2 of chapter 62 of the General Laws, as appearing in the 2016 Official Edition, is hereby amended by striking out the words “sections four hundred and eight or” and inserting in place thereof the following word:- section.
SECTION 2. Subsection (b) of section 5 of said chapter 62 is hereby further amended by striking out the following words:- “or any individual retirement account qualifying under section four hundred and eight of the Code”
SECTION 3. Sections 1 and 2 shall be effective for taxable years beginning on or after January 1, 2019.
The information contained in this website is for general information purposes only. The General Court provides this information as a public service and while we endeavor to keep the data accurate and current to the best of our ability, we make no representations or warranties of any kind, express or implied, about the completeness, accuracy, reliability, suitability or availability with respect to the website or the information contained on the website for any purpose. Any reliance you place on such information is therefore strictly at your own risk.