Amendment #238 to H4879

Closing Trump's Corporate Tax Loopholes

Ms. Gouveia of Acton moves to amend the bill by adding the following section:

“SECTION XX. Notwithstanding any general or special law to the contrary, no definition of the Internal Revenue Code of the United States in the General Laws shall include the special rule for taxable years beginning in 2019 and 2020 in paragraph (10) of section 163(j) or section 170(b)(2)(A) of the Internal Revenue Code of the United States as amended by section 2205 of the Coronavirus Aid, Relief, And Economic Security Act, Public Law 116-136.”

Additional co-sponsor(s) added to Amendment #238 to H4879

Closing Trump's Corporate Tax Loopholes