SECTION 1. Notwithstanding any general or special law to the contrary, individuals filing taxes under Section 2 of Chapter 62 of the General Laws, who earned an adjustable gross income of $50,000 or less, or couples filing jointly who earned an adjustable gross income of $100,000 or less, shall be exempt from making income tax payments under said chapter 62 for taxes due in calendar years 2020 and 2021.
Individual and joint filers shall not be eligible for such an exemption if they have been subject to any penalties of said chapter 62 in the last three calendar years.
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