SECTION 1. Section 6 of chapter 62C of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by adding the following sentence at the end of the final paragraph of subsection (a):- A married couple must file a joint return for any year in which they file a joint federal income tax return.
SECTION 2. The provisions of this Act shall apply to all tax years commencing after December 31, 2022.
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