SECTION 1. Paragraph (2) of subsection (a) of section 2 of chapter 62 of the General Laws, as appearing in the 2018 Official Edition, is hereby amended by adding the following subparagraph:-
(R) An amount which, but for this section, would be included in the gross income, in whole or in part, of an eligible recipient, as described in subsection (a) of section 1102 of the Coronavirus Aid, Relief, and Economic Security Act, P.L. 116-136, because of the forgiveness described in subsection (b) of section 1106 of said act, for tax years 2020, 2021 and 2022.
SECTION 2. Section 1 is hereby repealed.
SECTION 3. Section 2 shall take effect January 1, 2023.
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