Amendment #14 to H3535

Ban on Retroactive Tax Changes

Representatives Jones of North Reading, Peterson of Grafton, Hill of Ipswich, Poirier of North Attleborough and deMacedo of Plymouth moves to amend the bill by inserting after SECTION 31 (as printed) the following section:—

SECTION X. Section 3 of chapter 62C of the General Laws, as appearing in the 2012 Official Edition, is hereby amended by inserting, in line 9, after the word ‘interpretation’, the following:-

‘; provided, notwithstanding the statutory effective date of any provision affecting the statutes referred to in section 2, the provision shall not take effect until the commissioner prescribes regulations and rulings pertaining to the provision’.”

Additional co-sponsor(s) added to Amendment #14 to H3535

Ban on Retroactive Tax Changes