SECTION 1. 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 adding the following subparagraph:-
(R) Any amount received by a veteran who is permanently and totally disabled that would be includible in gross income for such taxable year by reason of the discharge of an educational loan under section 108(f)(5)(A)(iii) of the Code.
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