Chapter 62 of the General Laws is hereby amended by inserting after section 6N the following section:-
Section 6O. There shall be a credit against the taxes imposed by this chapter equal to the amount donated by an individual to public charities within the commonwealth. In the case of a single person or a married person filing a separate return or a head of household, the total credit shall not exceed $300. In the case of a married couple filing a joint return, the total credit shall not exceed $300 for each individual.
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