SECTION 1. Section 148B of chapter 149 of the Massachusetts General Laws, as so appearing, is hereby amended by striking out paragraph (a) and inserting in place thereof, the following new paragraph:-
(a)For the purpose of this chapter and chapter 151, the Commonwealth shall adopt rules and regulation to conform to section 3121 of the Internal Revenue Code and section 530 (d) of the Revenue Act of 1978, as described in IRS Publication 15-A, as amended and in effect on January 1, 2014.
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