Whereas, The deferred operation of this act would tend to defeat its purpose, which is to immediately repeal the surtax on personal income taxes, therefore it is hereby declared to be an emergency law, necessary for the immediate preservation of the public convenience.
Be it enacted by the Senate and House of Representatives
in General Court assembled, and by the authority of the same,
SECTION 1. Notwithstanding the provisions of any general or special law to the contrary, for taxable years commencing on or after January first, nineteen hundred and eighty-six and before January first, nineteen hundred and eighty-seven, no tax, commonly called the surtax, shall be imposed on taxes levied under the provisions of chapter sixty-two of the General Laws.
SECTION 2. This act shall take effect as of December fifth, nineteen hundred and eighty-six.