SECTION 1. Section 6 of Chapter 62 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by striking out clause (5) of subsection (k) and inserting in place thereof the following new clause:-
(5) the department of revenue shall establish a mechanism by which a married individual not filing jointly shall be allowed a credit under this subsection.
SECTION 2. The department of revenue shall adopt the mechanism not later than 90 days after the effective date of this Act.
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