Section 6 of chapter 64H of the General Laws, as appearing in the 2022 Official Edition, is hereby amended by striking out paragraph (u) and inserting in place thereof the following paragraph:-

(u) Sale of a motor vehicle purchased by and for the use of a person who has suffered loss, or permanent loss of use of, both legs or both arms or one leg and one arm or by and for the use of a veteran who has been determined to be permanently disabled by the medical advisory board established under section 8C of chapter 90 and has been issued a disabled veteran number plate or a purple heart recipient plate under section 2 of said chapter 90;.provided that this exemption shall apply to 1 motor vehicle only owned and registered for the personal, noncommercial use of such person. A person issued a purple heart recipient plate shall not have to forfeit their purple heart recipient plate for a disabled veteran number plate in order to receive the exemption from the tax in this paragraph. A person issued a purple heart recipient plate and a disability placard shall receive the exemption from the tax in this subsection.