Paragraph (2) of subsection (a) of section 2 of chapter 62 of the General Laws, as appearing in the 2024 Official Edition, is hereby amended by striking out subparagraph (H) and inserting in place thereof the following subparagraph:-
(H) Social security benefits included in federal gross income under section 86 of the Code and foreign government pension benefits that are the equivalent of United States Social Security benefits, as recognized by a reciprocal tax treaty between the United States and a foreign country.
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