SECTION 1. Paragraph (2) of subsection (a) of section 2 of chapter 62 of the General Laws, as so appearing, is hereby amended by striking out subparagraph (G).
SECTION 2. Section 6½ of said chapter 62 is hereby repealed.
SECTION 3. Paragraph 3 of section 30 of chapter 63 of the General Laws, as so appearing, is hereby amended by striking out the second to fifth sentences, inclusive.
SECTION 4. Section 31L of said chapter 63 is hereby repealed.
SECTION 5. Section 38P of said chapter 63 is hereby repealed.
SECTION 6. This act shall apply to taxable years beginning on or after January 1, 2022.
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