SECTION 1. Section 1 of chapter 62 of the General Laws, as most recently amended by section 100 of chapter 140 of the acts of 2024, is hereby further amended by adding the following paragraph:-
(s) “Overtime wage”, wages paid to an hourly employee for working in excess of 40 hours per week; provided, that wages earned by salaried employees shall not constitute overtime wage.
SECTION 2. Paragraph (b) of part B of section 3 of said chapter 62, as appearing in the 2022 Official Edition, is hereby amended by adding the following subparagraph:-
(6) An amount equal to the overtime wages earned by the taxpayer within the taxable year.
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