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The 191st General Court of the Commonwealth of Massachusetts

AN ACT RELATIVE TO THE EARNED INCOME TAX CREDIT

     Whereas, The deferred operation of this act would tend to defeat its purpose, which is to increase forthwith the amount of the earned income tax credit, 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 as follows:
     SECTION 1.  Section 6 of chapter 62 of the General Laws, as appearing in the 2014 Official Edition, is hereby amended by striking out, in lines 302 and 307, the figure “15” and  inserting in place thereof, in each instance, the following figure:- 23.
     SECTION 2.  Subsection (2) of section 95 of chapter 173 of the acts of 2008 is hereby amended by striking out, in line 1, the word “7-year” and inserting in place thereof the following word:- 30-year.
     SECTION 3.  Said subsection (2) of said section 95 of said chapter 173 is hereby further amended by striking out the figure “2016”, inserted by section 189 of chapter 165 of the acts of 2014, and inserting in place thereof the following figure:- 2021.
     SECTION 4.  Said subsection (2) of said section 95 of said chapter 173 is hereby further amended by striking out, in line 2, the word “one-seventh” and inserting in place thereof the following word:- one-thirtieth.
     SECTION 5.  Section 1 shall take effect on January 1, 2016 and shall apply to tax years beginning on or after January 1, 2016.

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Approved, August 5, 2015.