Section 6 of chapter 62 of the General Laws, as most recently amended by section 103 of chapter 268 of the acts of 2022, is hereby further amended by adding the following subsection:-

(dd)(1)   For purposes of this subsection, “local community newspaper” shall mean any print or digital publication that includes: (i) the primary content of such publication is original content derived from primary sources and relating to news and current events; (ii) such publication primarily serves the needs of a regional or local community; and (iii) the publisher of such publication employs at least 1 local news journalist who resides in such regional or local community.

(2) A taxpayer shall be allowed a credit equal to $250   for paid subscriptions to 1 or more local community newspapers for the personal use of the taxpayer, against the tax liability imposed by this chapter.

(3) To be eligible for a credit under this subsection the primary residence of the taxpayer’s paid local community newspaper subscription shall be in the commonwealth.

(4) Statewide or national newspaper subscriptions are not eligible for a credit under this subsection.

(5) A taxpayer eligible for and claims the credit allowed under this subsection in a taxable year with respect to local community newspaper subscriptions shall be eligible for the credit in each subsequent taxable year, subject to the continued subscription to local community newspaper.