AN ACT AUTHORIZING THE CITY OF NEWTON TO AMEND THE INCOME QUALIFICATIONS FOR A CERTAIN TAX DEFERRAL PROGRAM
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. Notwithstanding clause Forty-first A of section 5 of chapter 59 of the General Laws or any other general or special law to the contrary, the city of Newton may, by ordinance, adopt a maximum qualifying gross receipts amount for the purposes of said clause Forty-first A of more than $40,000 but not more than the income limit determined by the commissioner of revenue for the purposes of subsection (k) of section 6 of chapter 62 for married persons filing jointly, regardless of the taxpayer’s marital status.
SECTION 2. This act shall take effect upon its passage.
Approved, November 8, 2018.