SECTION 1. Paragraph (a) of Part B of section 3 of chapter 62 of the General Laws, as appearing in the 2018 Official Edition, is hereby amended by adding after subparagraph (19) the following subparagraph:-
(20) The amount of unemployment assistance received by the taxpayer for the 2020 taxable year.
SECTION 2. Notwithstanding any general or special law to the contrary, the department of revenue shall issue a refund to any individual who paid state income taxes on or had income taxes withheld from unemployment assistance benefits for the 2020 taxable year in an amount equal to said payment or withholding on or before 90 days of the effective date of this act.
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