SECTION 1. subsection (i) Section 6 of Chapter 62 of the General Laws, as appearing in the 2012 Official Edition, is amended by inserting the following new subsection:-
Subsection (i1) For the safety and welfare of residents in Manufactured Housing Communities in the Commonwealth, each resident shall receive a tax credit up to the sum of $1,500 in order to remove oil tank(s) owned by them that are above ground and need replacement due to the health and safety of said residency; such replacement must be according to Massachusetts guidelines.
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