SECTION 1. Section 3 of chapter 62 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by striking out, in lines 151 and 152, the words “shall not be required to itemize their deductions in their federal income tax returns” and inserting in place thereof the following words:- "may only claim this deduction in a tax year in which they do not itemize their deductions in their federal income tax return".
SECTION 2. This Act shall apply to all tax years beginning after December 31, 2022.
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