Amendment ID: S2397-36

Amendment 36

Allowing for a deduction for qualified retirement plans for self-employed individuals

Messrs. Tarr and O'Connor move that the proposed new text be amended by inserting after section _ the following new section:-

"SECTION_. Chapter 62 section 2(d)(1)(D) of the general laws as appearing in the 2020 official edition is hereby amended by inserting in line 307 after the word, 'code' the following:- ', or a self employed individual as defined under section 1 of Chapter 175M'."