Amendment ID: S2397-32

Amendment 32

Prisoners of War Income Tax Exemption

Mr. Gomez, Ms. Edwards and Messrs. Rush, Timilty, O'Connor and Tarr move that the proposed new text be amended by inserting the following new sections:-  

“SECTION XX. Section 2 of chapter 62 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by adding the following paragraph:-

(R) income received by a prisoner of war, defined as a person having been regularly appointed, enrolled, enlisted or inducted into the military forces of the United States and having been captured, separated and incarcerated by an enemy of the United States during an armed conflict; and provided further, that the exemption pursuant to this paragraph shall be allowed for the lifetime of the prisoner of war.”