SECTION 1. Section 3 of chapter 62 of the General Laws, as appearing in the 2016 Official Edition, is hereby amended, in lines 305 and 306, by striking out the following words:- ; provided, however, that the individual itemizes deductions on his federal income tax return.
SECTION 2. Subparagraph (4) of paragraph (b) of Part B of said section 3 of said chapter 62, as so appearing, is hereby amended by adding the following sentence:- Nothing in this subparagraph shall be construed to require the individual to itemize deductions on their federal income tax return to receive this exemption.
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