SECTION 1. Section 6 of chapter 62 of the General Laws, as appearing in the 2018 Official Edition, is hereby amended by inserting at the end thereof the following new subsection:-
(w)(1) A credit for personal protective equipment expenses paid for by small business owners for the purpose of the safe operation of their business during the novel coronavirus pandemic, shall be allowed a deduction of $1,000.
(2) For the purpose of this section, the term “small business”, shall mean any entity that generates a maximum gross revenue of $1,500,000 a year.
SECTION 2. The commissioner of the department of revenue shall determine the eligibility requirements to receive said deduction. This act shall take effect for taxable years ending on or after December 31, 2021.
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