SECTION 1. The Town of Williamstown, by vote of a town meeting, is hereby authorized to increase the amounts of the gross receipts and whole estate, real and personal, limitations as set forth in clauses 41, 41(b), and 41(c) of section 5 of chapter 59 of the General Laws, in excess of the limitations established by statute, including but not in excess of the so-called 'circuit breaker' state income tax credit limit determined by the commissioner of revenue for the purposes of subsection (k) of section 6 of chapter 62 of the General Laws for married persons filing jointly, regardless of the taxpayer's marital status.
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