Subsection (a) of Part B of section 3 of chapter 62 of the General Laws, as appearing in  the 2016 Official Edition, is hereby amended by striking out paragraph (9) and inserting in place  thereof the following paragraph:-  (9) In the case of an individual who pays rent for his principal place of residence and such residence is located in the commonwealth, an amount equal to 50 per cent of such rent;  provided, however, that such deduction shall not exceed $3,000 for a single person, for a person that qualifies as a head of household under section 2(b) of the Code, or for a married couple. Said  deduction shall be available to resident shareholders of housing cooperatives; provided, however, that such  shareholders have resided in their cooperative unit throughout the tax year and have not claimed a deduction for real estate taxes or mortgage interest on their federal income tax return; and  provided further, that such shareholders may only claim as rent the dues paid to their housing cooperative that are used for housing-related expenses, which may include mortgage payments,  taxes, utilities, waste disposal, or property maintenance.