SECTION 1. Paragraph (a) of Part B of section 3 of chapter 62 of the General Laws, as appearing in the 2020 Official Edition is hereby amended by adding after subparagraph (19), in line 360, the following subparagraph:-
(20) The amount of unemployment assistance received by the taxpayer for the 2020 taxable year.
SECTION 2. Notwithstanding any general or special law to the contrary, the Department of Revenue shall issue a refund to any individual earning less than $150,000 in the 2020 taxable year, who paid state income taxes on or had income taxes withheld from unemployment assistance benefits for the 2020 taxable year in an amount equal to said payment or withholding on the first $10,100 of unemployment compensation on or before 90 days of the effective date of this act.
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