Section 3 of chapter 62 of the General Laws, is hereby amended in subparagraph (9) by adding the following sentence at the end thereof:- Said deduction shall be available to a resident shareholder of a housing cooperative organized under chapter 156B or chapter 157 who has resided in his or her cooperative unit throughout the tax year and has not claimed a deduction for real estate taxes or mortgage interest on the resident shareholder’s federal income tax return.
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