SECTION 1. Section 5 of chapter 62 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by striking out line 6 and inserting in place thereof the following:-
(1) In the case of a single person, twelve thousand nine hundred fifty dollars, or
SECTION 2. Section 5 of chapter 62 of the general laws is further amended by striking out lines 7 through 10 and inserting in place thereof the following:-
(2) in the case of a husband and wife filing a joint return, twenty five thousand nine hundred dollars plus the deductions allowed under the following provisions of paragraph (b) of subsection (B) of section three of this chapter, or a person filing as a head of household, nineteen thousand four hundred dollars plus the deductions allowed under the following provisions of paragraph (b) of subsection (B) of section three of this chapter.
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